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
Whether a U.S. person is living inside or outside the United States:
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:
The problem revealed:
The reason as described by Ms. Jeker in the post: