You are not wrong, but it is a factor test.

tax residence vs. domiciled in US for estate tax purpose 

being tax resident: 1) green card tax; 2) substantial presence test.  

being tax domicile for the purpose of estate tax purpose:

A person is considered to be domiciled in the US for estate and gift tax purposes if he or she lives in the US and has no present intention of leaving. Determining domicile for US estate and gift tax purposes is different than determining US income tax residence 

To determine whether you are a US domiciliary, the following factors are considered:

• Statement of intent (in visa applications, tax returns, will, etc.)
• Length of US residence
• Green card status
• Style of living in the US and abroad
• Ties to former country
• Country of citizenship
• Location of business interests
• Places where club and church affiliations, voting registration, and driver licenses are maintained

https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-us-estate-and-gift-tax-rules-for-resident-and-nonresident-aliens.pdf

但是我想不出來，如果你是tax resident，為什麽隻交non-resident稅，除非是J-1/F-1，可是過了五年也不行了。

所有跟帖： 

• 學習了，但是有點聳人聽聞。 -檸檬椰子汁- ♂ (1001 bytes) () 11/29/2023 postreply 11:43:30

• 繞道走了。 -檸檬椰子汁- ♂ (90 bytes) () 11/29/2023 postreply 12:11:29