Determination of Federal Estate and Gift Tax Residence Domicile

A. An alien is a resident for federal gift and estate tax purposes (whether or not he is a resident for federal income tax purposes) if the alien is domiciled in the U.S. at the time of his death.

B. Declaration of Domicile. An alien acquires domicile in the U.S. if he is physically present in the U.S. with the intention of permanently residing in the U.S.

1. The issue of the alien’s intent as to residency is determined by examining all of the facts and circumstances of the alien’s case.

2. The following factors are significant in determining the issue of domicile:

a. The intent of the alien as evidenced by the objective acts of the alien;
b. The duration of the alien’s stay in the U.S. and in other countries, and the frequency of travel by the alien between the U.S. and other countries, and between places abroad;
c. The size, cost and nature of the alien’s house(s) or other dwelling place(s) in the U.S. and abroad, and whether those places were owned or rented;
d. The location of clothing and cherished personal possessions of the alien and his family;
e. The marital status of the alien and the residence of the alien’s family and close friends;
f. The place where the alien maintains religious affiliation;
g. The extent the alien and his family participate in community activities in the U.S. and abroad;
h. The location of the alien’s business interests;
i. Statements made by the alien in a declaration of will, deed, trust, divorce petition, contract, hotel registry or other legal document;
j. The alien’s reasons and motivation for leaving his foreign home, such as health, pleasure, business, or avoiding of war or political oppression; and
k. The alien’s U.S. visa classification.

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