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Is the estate tax applicable on transfers to all relatives?

The answer is yes, with one exception. If you are married, you can use the unlimited marital deduction to transfer assets to your spouse tax-free and vice versa. One caveat would be that the parties involved must be citizens of the United States.

Taxes Estate Gift

This information applies to Everywhere in United States.

Source: https://www.wealth-counselors.com/estate-and-gift-tax-faqs/

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