A. Foreign nationals may be subject to large U.S. Federal estate and gift taxes.
Specifically, foreign nationals who do not permanently reside in the U.S. but who have assets in the U.S. cannot take advantage of some of the tax provisions available to U.S. citizens and resident aliens When a person with these circumstances and did not plan ahead, when they pass away they could owe a large estate tax bill.
Furthermore, many people are confused about the definition of Non-resident Alien and Resident Alien, you can read one of our previous blog posts that discussed this topic.