Ethan R. Okura
Hawai‘i Herald Columnist
In last month’s column, I introduced you to the basics of international estate planning. I explained the Internal Revenue Service’s definitions of a U.S. citizen, a non-resident alien and a resident alien. The definition of a resident alien is different for income tax purposes and for gift and estate tax purposes, even though both taxes go to the same IRS.
See more articles by Ethan by visiting https://okuralaw.com/blog/