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IRA account when beneficiary is non-resident alien outside of the USA

Los Angeles, CA |

How would a non-resident alien (living outside of the USA) handle inheriting a ROTH IRA from someone in the USA? Let's say the value is $100k and the beneficiary is a domestic partner.

If both persons live in the USA and are married (as Americans), there seem to be clear rules for this. But, when the surviving partner doesn't pay any US taxes, lives outside the USA AND is a non-resident alien, it seems like a nightmare.

How do you handle such beneficiary matters with IRAs and non-resident aliens as beneficiaries? I'm not talking about international laws and taxes - but IRS laws, taxes, forms, etc, especially if the surviving partner is, let's say, under 50 years old.

Attorney Answers 2


You need to consult the company that manages the account or an attorney that deal with this type of law, it is not an immigration question.

Please be advised this answer is for informational purposes only and no attorney-client relationship has been formed. You should also see a local attorney for legal advise before acting on any of the statements given to you online as there may be aspects of your case that are not obvious by the question asked online.

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You should consult a CPA that is familiar with tax laws.

J Charles Ferrari Eng & Nishimura 213.622.2255 The statement above is general in nature, as not all the facts are known. You should retain an attorney to review all the facts specific to your case in order to receive advise specific to your case. The statement above does not create an attorney/client relationship.

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