Kim, a resident and citizen of Korea, dies during an operation at the Mayo Clinic in Rochester (MN). Because Kim died in the United States, she will be subject to the Federal estate tax.

Question

Quizplus · Accepted Answer

Non-resident aliens, like Kim, are subject to U.S. federal estate tax only on their U.S.-situated assets, not merely because they died in the United States.

Kim, a Resident and Citizen of Korea, Dies During an Operation