I have two relatives who are long-term green card holders and currently reside in CA. If either of them passes away, is the surviving spouse required to stay in the United States for any length of time in order to gain the residency benefits when filing the estate forms to the IRS? I do not expect them to exceed the current exemption amount.
1 Answer from Attorneys
If there is no taxable estate, no estate tax return needs to be filed. As a non-citizen the surviving spouse is probably not entitled to the unlimited marital deduction, but if their combined estate does not exceed $5.5 million, this should not be a problem.