As a non resident green card holders who have lived in the United States for more than 20 years, we are setting up our estate planning for our four children. We have been told that as a nonresident alien that we are only entitled to a $60,000 exemption and not the $5,250,000 exemption that United States citizens are entitled to. Can you tell me if this is per child?

Exemption Non- Resident Estate Planning In United States Estate Tax Planning