Non-Resident Alien (NRA)過世時, 遺產稅(estate tax)只有60,000 USD的免稅額. 以下為計入estate的資產類別 在美國的real property US stocks including ETF Cash( all currency, not just USD ) deposit within US broker Certificate Deposit in US broker 以下為不會計入estate的資產類別 U.S. government bonds and Treasury notes U.S. 公司債 海外股票 海外註冊之ETF in US broker bank account maintained by US bank. checking/saving account, time deposits and CD are included. 個人可以迴避的方式是 在US broker持有之US situa現金&股票, 總價值不超過60000的USD 持有海外股票 (例如透過IB持有VWRD, 而不是買美國上市的VT) 購買債券, 美國國債或者公司債都可以. 切勿持有各種貨幣之現金. Reference Instructions for form 706-NA ( link ) Debt obligations (whether registered or unregistered) issued after July 18, 1984, if the interest on them would be eligible for tax exemption under section 871(h)(1) had such interest been received by the decedent at the time of the decedent’s death. However, if the debt earns contingent interest, some or all of it may be considered property in the United States (section 2105(b)(3)). Certain short-term or...