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No, a decedent who is a nonresident and not a citizen of the United States cannot elect portability of the Deceased Spousal Unused Exclusion (DSUE) amount to benefit a surviving spouse. According to the retrieved information, the executor of an estate of a nonresident decedent who was not a citizen of the United States at the time of death is not permitted to make a portability election. This restriction is explicitly stated in multiple sources, including the IRS FAQ and Treasury Decision T.D. 9725. Therefore, the portability election is not available in such cases.
Sources:
§ 2010. Unified credit against estate tax
§ 25.2505-2. Gifts made by a surviving spouse having a DSUE amount available.
§ 2056. Bequests, etc., to surviving spouse
T.D. 9725
§ 20.2010-3. Portability provisions applicable to the surviving spouse's estate.
