I pass the substantial presence test for income tax, but do I still count as nonresident for gift tax?
I spend enough time in the United States that I am treated as a resident for income-tax purposes, but I am not a citizen and my permanent life is still abroad. I am considering a large gift involving U.S.-located property and got conflicting advice because one adviser applied the income-tax residency rules straight across to gift tax.
What I want to know is whether gift tax has its own status analysis. If the IRS really allows someone to be a U.S. resident for income tax and still nonresident for gift tax, that changes the entire property and filing analysis.
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