Situation: A foreign (non-resident alien) owner of US in situs real estate (two single family properties) wants to transfer the properties to their adult child, who is a US citizen.

@Josh WalworthYes, it's likely a US estate tax return should have been filed for the wife when she passed, as the property is a US situs asset and was directly & jointed owned by the couple.They should consult a US CPA, perhaps the title company can recommend one if they deal with a good number of foreign investors.

While that is certainly true in many cases, don't forget that location (ease of access to amenities, views, noise from traffic, construction or industrial parks, cleanliness/safety of the neighborhood, and overall situs for the area) is a big factor that influences value as well.

These are addresses are outside our area so I cant just go down to records and type in the situs.

But -- there may be structural planning opportunity there if they are C Corps.At a high level, you're creating a lot of nexus and potential filing obligations by buying each new property in a new US state.Your situation is complicated enough to warrant long-term, professional advisors.You'll need to consider not only your US income tax exposure and obligations, along with which tax elections and tax entity structuring is most favorable, but also your US estate tax exposure and your tax obligations in your resident country relating to the US situs assets and income. 

@Bernie McAnenaPennsylvania Inheritance tax is based on the situs (basically the location) of the property.

Banks and lenders also use experienced Home appraisers and Blue Books to thoroughly appraise them at fair market value.If they're placed on a foundation on a resident owned lot or parcel and certified by an engineer and they're permanently installed on the situs they are no longer considered "CHATTEL" and therefor run with the land in a sales transaction.

Don't purchase anything older than a home built from June 15,, 1976 or before and even then be very careful about investing in any MH built in even the late 70's as many used a number of caustic (formaldehyde) and carcinogenic (asbestos) chemicals and substances until the laws changed in '79-'80.Additionally, if the home has ever been moved from it's original situs (one site to another except from the manufacturers and/or dealers retail lot) as conventional financing would be very difficult to come by.

@Patrick BrittonTook me 7 business days to get a vom while shellpoint fci or even situs can send it back same day...Each company has their strengths and weaknesses.

When viewing the information on the property, look for a "mailing address" that is different from the actual property, or "situs", address.