Anything to do with U.S. tax is of course complicated. That said here are some basic principles.
The basic principle – you can inherit free of U.S. tax
Tax implications of an American citizen receiving a bequest from abroad http://t.co/tNfRrUmQZr – I'ts the forms, not the tax
— US Taxation Abroad (@TaxationAbroad) July 23, 2014
Whether a U.S. person is living inside or outside the United States:
@USCitizenAbroad Oh a wonderful engagement gift! "You need to be sure to obtain a Individual Taxpayer Identification number for your spouse"
— Amanda (王曼卿) (@east_west_notes) July 24, 2014
The above tweet references a post from Jane Bruno about the U.S. tax implications of the “non-American spouse” which includes in part:
If you are married to a non-American and you both live overseas, you may have wondered how this impacts on your U.S. tax filing situation, if at all. As with most concerns involving taxes, the more complicated they can make it, the better Congress likes it! This article will try to present your various tax obligations (and options) with regard to a non-American spouse as simply and precisely as possible.
Read on! To be forewarned is to be forearmed!
The topic of the day:
@VLJeker Forms, forms and forms: Form 8840: The possible cure to having "Overstayed Your Welcome". http://t.co/OV1juCsjTL it's a good form.
— US Taxation Abroad (@TaxationAbroad) July 22, 2014
The problem revealed:
One CAN owe U.S. tax if one has NO U.S. income and is NEITHER a citizen NOR Green Card Holder http://t.co/Pq5WgxUs8K Here's how.
— US Taxation Abroad (@TaxationAbroad) July 22, 2014
The reason as described by Ms. Jeker in the post: