Estate Tax Issues for Taxpayers with Non-Citizen Spouses

Author: Klaralee R. Charlton

This practical, in‑depth online course is designed for tax, accounting, and financial professionals advising clients in mixed‑citizenship marriages. When one spouse is not a U.S. citizen, the unlimited marital deduction is generally unavailable—creating significant estate and gift tax exposure if planning is not handled correctly.

In this course, participants will gain a clear, actionable understanding of how estate and gift tax rules differ for transfers to non‑citizen spouses, how qualified domestic trusts (QDOTs) operate in practice, and how lifetime planning decisions can dramatically reduce transfer tax exposure. Through real‑world planning strategies, this course explores asset ownership structures, portability limitations, gifting techniques, and multi‑jurisdictional considerations when property is held outside the United States.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

Publication Date: May 2026

Designed For
This course is designed for professionals who advise high‑net‑worth individuals, cross‑border families, and globally mobile clients.

Topics Covered

• Overview of U.S. gift and estate tax framework
• Limitations of the unlimited marital deduction for non‑citizen spouses
• Qualified Domestic Trusts (QDOTs): structure, funding, and administration
• Lifetime gifting strategies to non‑citizen spouses
• Portability limitations and planning alternatives
• Income tax, reporting, and international compliance considerations

Learning Objectives

• Identify and distinguish estate and gift tax rules applicable to transfers between U.S. citizen and non‑citizen spouses
• Evaluate planning strategies that mitigate estate and gift tax exposure when transferring assets to a non‑citizen spouse
• Apply qualified domestic trust (QDOT) requirements to determine proper funding, administration, and tax consequences
• Analyze asset‑location and asset‑balancing techniques when U.S. and non‑U.S. property is owned
• Implement lifetime and post‑death strategies to maximize use of the basic exclusion amount and reduce overall transfer taxes

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A basic understanding of estate tax will be helpful prior to taking this course.

Advance Preparation
None