When an non US resident wants to sell property

WA state..

Hypothetical situation..Son wants to transfer his home which is free and clear to mother as a gift ..

Mother is US citizen but not a US resident at the moment..she visits US but does not reside for more than a month…

Now after become the owner of son’s home ..if she wants to sell what type of taxes she needs to be concerned ? I understand capital gain…what else…?

Please note she is not US resident for tax purposesĀ 

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