Gift tax for Nonresidents not Citizens of the United States

[szbjsh]

I am a non-resident alien of the US and a Canadian Resident for 2020. I have made proximately USD $20K transfer from my US domiciled bank account to my mom's Canadian domiciled bank account via TransferWise. Before today, I was not aware of the rules for gift tax for Nonresidents not Citizens of the United States, which obviously allows exclusion up to the first USD $15K gift money annually per recipient for 2020.

So I am thinking to have my mom transfer from her Canadian bank account back to my US bank account via TransferWise in the amount of USD $7K. This will essentially bring the gift amount down to around USD $13K in 2020 (there is still time to do this now before Dec 31,2020, we will keep the transfer documentation).

Would this work? I hope by doing this, it won't trigger me to have to file Form 709?

Thanks,

[szbjsh]

IRS says "Transfers of certain property, as described below, to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return is considered a transfer subject to gift tax. "

The last transfer I made to my mom was $7K. Since the consideration is returned to me in full ($7K), I believe it can be argued that this $7K is a not a transfer subject to gift tax defined by IRS? Especially the return of consideration is done only 1 month apart, within the same year - 2020.

[nelsona]

YOU are a non-resident of US. Gift tax does not apply to YOU. This would only apply if you were resident, giving TO a non-resident.

[nelsona]

More importantly, you are not giving her tangible US property. Cash is not US property.

[nelsona]

Gift tax would only apply if say, a Cdn gave another Cdn a US cottage.