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