(Regs. Sec. 20.0-1(b)(1))A person acquires a domicile in a place by living there, for even a brief period of time, with no definite present intention of later removing therefrom. Residence without the requisite intention to remain indefinitely will not suffice to constitute domicile, nor will intention to change domicile effect such a change unless accompanied by actual removal.
US domiciliaries are taxed on the value of their worldwide assets at death in the same manner as US citizens. Non-US domiciliaries are taxed only on the value of their US “situs” assets. US situs assets generally include real and tangible personal property located in the US, business assets located in the US, and stock of US corporations. The definition of US situs assets may be modified by an applicable estate and gift tax treaty.
据我所知呢，身边几乎所有的人都在国内有收入，主要构成是股票，基金，房租，以及一些借贷利息收入。
然后呢，基本上没有人向IRS申报，赌的就是IRS查不到中国的资产。
现在问题来了，这些钱平时花着倒是没问题，但现在中国的房产价值很高，如果是父母过世产生的遗产，这个要不要交税呢？
如果父母不是绿卡
还有就是跟父母办了绿卡的同学，打算怎么处理这个问题呢
版上有高手说说么？
IRS
https://www.irs.gov/pub/irs-pdf/f3520.pdf
(Regs. Sec. 20.0-1(b)(1))A person acquires a domicile in a place by living there, for even a brief period of time, with no definite present intention of later removing therefrom. Residence without the requisite intention to remain indefinitely will not suffice to constitute domicile, nor will intention to change domicile effect such a change unless accompanied by actual removal.
US domiciliaries are taxed on the value of their worldwide assets at death in the same manner as US citizens. Non-US
domiciliaries are taxed only on the value of their US “situs” assets. US situs assets generally include real and tangible
personal property located in the US, business assets located in the US, and stock of US corporations. The definition of US situs assets may be modified by an applicable estate and gift tax treaty.
https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-us-estate-and-gift-tax-rules-for-resident-and-nonresident-aliens.pdf
https://www.taxathand.com/article/2431/United-States/2014/US-Estate-and-gift-taxation-of-resident-aliens-and-nonresident-aliens
你死了才交税
难道不是看继承人的国籍状态吗？如果是美国籍的话，不是有个10mm的line
那个是estate tax
看州。。有些州有inheritance tax
利息要报
国内没有无息的支票账号