回複：回複：2056 and 2102

2056 (b)(1) specifically says marital deduction does not apply to a surviving spouse who is not a US citizen. The idea behind this is, if the green card holder takes the property and freely leaves the country, later when the surviving spouse dies the US government could never collect any estate tax on those property. So regardless how much money in the estate, if the surviving spouse is not a US citizen, he or she cannot have the $5.25 m deduction and must pay 40% tax on everything the decedent spouse left in the estate. Unless, of course, the estate was converted into a QDOT by trust or a pour over will.