Tax Drill - Marital Deduction and Citizenship Complete the following statements regarding the marital deduction and citizenship and residency of spouses. In the case of a nonresident alien whose spouse is a U.S. citizen, the marital deduction allowed for estate and gift tax purposes. Property passing to a surviving spouse who is not a U.S. citizen eligible for the estate tax marital deduction. Similarly, gift tax marital deduction is allowed where the spouse is not a U.S. citizen. Tax Drill - GSTT Maggie dies at age 78 and leaves all of her property to a trust. Under the terms of the trust instrument, trust income and corpus are to be distributed equally over a 10-year period to Nova and Dolton. Dolton is Maggie's current husband, and Nova is her 19-year-old granddaughter. apply. Any distribution to As a result of this arrangement, when the trust makes a distribution to Nova, the GSTT Dolton subject to the GSTT