send money out of USA

[tony]

I understand if i send money out of USA >10k usd to my parents (in Asia), i will be penalized with gift tax.
But, what about if i resign from my job say March 1st of a year, then leave USA to Asia (I am NOT GC holder, nor citizen).

Questions:
1. when am i considered alien NON resident tax purposes? jan 1st the following year?
2. when can i safely transfer the money out of USA to anyone else and Not penalized by the gift tax?

thanks

[nelsona]

It is not the fact that you send the money off-shore. it is the fact that as a US taxpayer you are giving gift.
But, ou are allowed to give $16,000 to any non-US citizen each year, so you have nothing to worry about.

[tony]

thank you Nelsona for the prompt reply.
My main question still remain as I plan to buy a house using my father's name.
So, 16,000 usd won't be enough, I am talking about >100k usd.

When can I safely do it? is it right after i resign from my current job? Or, wait till the following year i.e. Jan 1st?
(us taxation is really unreasonable)

[nelsona]

When you cease being a US taxpayer

[ND]

or while you're still a US tax resident, but claim exclusion (which reduces such claim on any later US estate tax return, which may not even apply to you, unknown from facts).