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Section 2801 Inheritance Tax

Under Section 2801(a), a U.S. domiciliary (or a U.S. resident trust) who receives a gift or bequest from a covered expatriate (CE) is subject to a tax equal to the fair market value of the covered gift or bequest, multiplied by the highest estate tax rate in effect on the date of receipt. Currently that rate is 40 percent.

There are two notable exceptions to this tax: First, when a gift or bequest was included in a timely filed U.S. estate or gift tax return and any tax due was paid. Second, when the transfer is to a spouse, to which a marital deduction would apply. Absent those two exceptions, tax under Section 2801 may apply.

Source: Inheritance Taxes Return to U.S. Soil