Whew -- this was an interesting question to research, and I don't want to practice international estate tax law without a license. I'm going to give you a link to a publication by Deloitte, explaining the estate tax protocol for resident aliens (green card holders). The critical thing is whether you are "domiciled" in the US permanently, which your question indicates is the case. Then the rules seem to be the same as for citizens. But I'm going to urge you to read this paper -- and then follow up with an estate planning specialist. And, remember, your state of residence may have its own estate tax law that does not necessarily coincide with the Federal law, so find an attorney in your state.