Gifting to US residents – who pays the gift tax?

Gifting to US residents - who pays the gift tax?

I am frequently asked some variation of this question: “My father is a citizen of country X, and wants to make a gift to me. Is there any tax?” I then get to give a lawyer’s favorite answer. It depends. It depends: Where is the person making the gift (the “Donor”) domiciled? What is the […]