Does the $18,000 annual gift tax exclusion apply to non-resident aliens?
I'm a non-resident alien living in Brazil and I want to give money to my niece who lives in the U.S. for her education. Can I use the annual gift tax exclusion? Is it the same $18,000 amount as for U.S. citizens? Do I need to file any forms? And does my niece need to report receiving the gift?
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