Gifting US Prop by Non Resident Alien

[S T]

I have a non resident US she is in Phillipines - that might want to gift a Commercial Rental in US to Family Members that are US citizens. Been filing form 1040NR for rental income/expenses.

Does she have to file a form 709 US - are there other items that I need to address?

NOt sure where to start on this

Thanks

Sandy

[Roland Slugg]

Does she have to file a form 709?

Yes.

Not sure where to start on this.

Probably the easiest place would be the IRS instructions for F-709, at the bottom of the middle column on page 3.

[S T]

Thanks, so it seems like most of the same gift rules apply resident vs non resident - Will have to dig deeper, but this is a start!

Sandy