IRS · Official form

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return for Nonresident Aliens

Form 706-NA is the estate tax return for a decedent who was neither a U.S. citizen nor a U.S. resident but owned property situated in the United States. Fill in the official IRS PDF below and download it.

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What is 706-NA?

Form 706-NA computes the U.S. estate and generation-skipping transfer tax on the U.S.-situated assets of a nonresident who was not a citizen of the United States. Unlike Form 706, which taxes a citizen or resident’s worldwide estate, this return covers only property treated as located in the United States, such as U.S. real estate, tangible property here, and stock of U.S. corporations.

The exemption available to nonresident alien estates is much smaller than the one for citizens and residents, so relatively modest U.S. holdings can trigger a filing requirement. Estate tax treaties between the United States and the decedent’s home country can change what is taxed and what deductions are allowed, so the treaty position is worth checking before filing.

Who files 706-NA?

Executors of estates of nonresident noncitizen decedents whose U.S.-situated assets exceed the filing threshold
Administrators handling U.S. real estate, brokerage accounts, or U.S. company stock owned by a foreign decedent
Fiduciaries claiming estate tax treaty benefits for a foreign estate
Anyone in actual or constructive possession of the decedent’s U.S. property when no executor has been appointed

How to fill out 706-NA

Enter the decedent’s name, date of death, country of citizenship, and domicile, plus the executor’s details in Part I.
List the U.S.-situated assets on the attached Schedule A with values as of the date of death or the alternate valuation date.
Complete Schedule B to figure the taxable estate, applying the deductions the instructions allow for nonresident estates.
Compute the tax in Part II, applying the unified credit available to nonresident aliens or a larger treaty-based credit if one applies.
Download the finished PDF, sign it, and mail it with any payment to the IRS address in the current instructions, generally within nine months of death.

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 67 fields

1a Decedent’s first (given) name and middle initial

1b Decedent’s last (family) name

2 U.S. taxpayer ID number (if any)

3 Place of death

4 Domicile at time of death

5 Citizenship (nationality)

6 Date of death

7a Date of birth

7b Place of birth

8 Business or occupation

9a Name of executor

9b Telephone number

9c Fax number

9d Email address

9e Address of executor (number and street)

9f Apt. or suite no.

9g City, town, or post office. For foreign addresses, also complete lines 9j, 9k, and 9l.

9h State

9i ZIP code

9j Foreign country name

9k Foreign province/state/county

9l Foreign postal code

10a Name of attorney for estate

10b Telephone number

10c Fax number

10d Email address

10e Address of attorney for estate (number and street)

10f Apt. or suite no.

10g City, town, or post office. For foreign addresses, also complete lines 10j, 10k, and 10l.

10h State

10i ZIP code

10j Foreign country name

10k Foreign province/state/county

10l Foreign postal code

11. Check here if there are multiple executors or attorneys. Attach a list of the names, addresses, telephone numbers, fax numbers, and

12. Check here if a supplemental return.

Part I I. Tax Computation (see instructions). 1. Taxable estate from Part I V, line 10.

2. Total taxable gifts of tangible or intangible property located in the U.S., transferred (directly or indirectly) by the decedent after

3. Total. Add lines 1 and 2.

4. Tentative tax on the amount on line 3.

5. Tentative tax on the amount on line 2.

6. Gross estate tax. Subtract line 5 from line 4.

7. Unified credit. Enter smaller of line 6 amount or maximum allowed.

8. Balance. Subtract line 7 from line 6.

9. Credit for pre-1977 federal gift taxes under section 2012.

10. Marital credit under the 1995 Canadian Protocol.

11. Credit for tax on prior transfers. Attach Schedule Q (Form 706).

12. Total. Add lines 9, 10, and 11.

13. Net estate tax. Subtract line 12 from line 8.

14. Total generation-skipping transfer tax. Attach Schedule R (Form 706).

15. Total transfer taxes. Add lines 13 and 14.

16. Earlier payments. See instructions and attach explanation.

17. Tax due. If the amount on line 15 is more than the amount on line 16, subtract line 16 from line 15. For details on how to pay, go to

18a. Overpayment. If the amount on line 16 is more than the amount on line 15, subtract line 15 from line 16. Complete lines 18b, 18c, and

18b. Routing number.

Checking

Savings

18d. Account number.

Sign Here. May the I R S discuss this return with the preparer shown below? See instructions. Yes.

See instructions. No

Preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

Page 2 48 fields

Page 3 143 fields

1. Do you elect to value the decedent's gross estate at a date or dates after the decedent's death (as authorized by section 2032)? Yes.

1. No.

Row: 1. Column: (b) Description of property and securities.

Row: 1. Column: (c) For securities, give C U S I P number.

Row: 1. Column: (d) Alternate valuation date.

Row: 1. Column: (e) Alternate value in U.S. dollars.

Row: 1. Column: (f) Value at date of death in U.S. dollars.

Row: 2. Column: (a) Item no.

Row: 2. Column: (b) Description of property and securities.

Row: 2. Column: (c) For securities, give C U S I P number.

Row: 2. Column: (d) Alternate valuation date.

Row: 2. Column: (e) Alternate value in U.S. dollars.

Row: 2. Column: (f) Value at date of death in U.S. dollars.

Row: 3. Column: (a) Item no.

Row: 3. Column: (b) Description of property and securities.

Row: 3. Column: (c) For securities, give C U S I P number.

Row: 3. Column: (d) Alternate valuation date.

Row: 3. Column: (e) Alternate value in U.S. dollars.

Row: 3. Column: (f) Value at date of death in U.S. dollars.

Row: 4. Column: (a) Item no.

Row: 4. Column: (b) Description of property and securities.

Row: 4. Column: (c) For securities, give C U S I P number.

Row: 4. Column: (d) Alternate valuation date.

Row: 4. Column: (e) Alternate value in U.S. dollars.

Row: 4. Column: (f) Value at date of death in U.S. dollars.

Row: 5. Column: (a) Item no.

Row: 5. Column: (b) Description of property and securities.

Row: 5. Column: (c) For securities, give C U S I P number.

Row: 5. Column: (d) Alternate valuation date.

Row: 5. Column: (e) Alternate value in U.S. dollars.

Row: 5. Column: (f) Value at date of death in U.S. dollars.

Row: 6. Column: (a) Item no.

Row: 6. Column: (b) Description of property and securities.

Row: 6. Column: (c) For securities, give C U S I P number.

Row: 6. Column: (d) Alternate valuation date.

Row: 6. Column: (e) Alternate value in U.S. dollars.

Row: 6. Column: (f) Value at date of death in U.S. dollars.

Row: 7. Column: (a) Item no.

Row: 7. Column: (b) Description of property and securities.

Row: 7. Column: (c) For securities, give C U S I P number.

Row: 7. Column: (d) Alternate valuation date.

Row: 7. Column: (e) Alternate value in U.S. dollars.

Row: 7. Column: (f) Value at date of death in U.S. dollars.

Row: 8. Column: (a) Item no.

Row: 8. Column: (b) Description of property and securities.

Row: 8. Column: (c) For securities, give C U S I P number.

Row: 8. Column: (d) Alternate valuation date.

Row: 8. Column: (e) Alternate value in U.S. dollars.

Row: 8. Column: (f) Value at date of death in U.S. dollars.

Row: 9. Column: (a) Item no.

Row: 9. Column: (b) Description of property and securities.

Row: 9. Column: (c) For securities, give C U S I P number.

Row: 9. Column: (d) Alternate valuation date.

Row: 9. Column: (e) Alternate value in U.S. dollars.

Row: 9. Column: (f) Value at date of death in U.S. dollars.

Row: 10. Column: (a) Item no.

Row: 10. Column: (b) Description of property and securities.

Row: 10. Column: (c) For securities, give C U S I P number.

Row: 10. Column: (d) Alternate valuation date.

Row: 10. Column: (e) Alternate value in U.S. dollars.

Row: 10. Column: (f) Value at date of death in U.S. dollars.

Row: 11. Column: (a) Item no.

Row: 11. Column: (b) Description of property and securities.

Row: 11. Column: (c) For securities, give C U S I P number.

Row: 11. Column: (d) Alternate valuation date.

Row: 11. Column: (e) Alternate value in U.S. dollars.

Row: 11. Column: (f) Value at date of death in U.S. dollars.

Row: 12. Column: (a) Item no.

Row: 12. Column: (b) Description of property and securities.

Row: 12. Column: (c) For securities, give C U S I P number.

Row: 12. Column: (d) Alternate valuation date.

Row: 12. Column: (e) Alternate value in U.S. dollars.

Row: 12. Column: (f) Value at date of death in U.S. dollars.

Row: 13. Column: (a) Item no.

Row: 13. Column: (b) Description of property and securities.

Row: 13. Column: (c) For securities, give C U S I P number.

Row: 13. Column: (d) Alternate valuation date.

Row: 13. Column: (e) Alternate value in U.S. dollars.

Row: 13. Column: (f) Value at date of death in U.S. dollars.

Row: 14. Column: (a) Item no.

Row: 14. Column: (b) Description of property and securities.

Row: 14. Column: (c) For securities, give C U S I P number.

Row: 14. Column: (d) Alternate valuation date.

Row: 14. Column: (e) Alternate value in U.S. dollars.

Row: 14. Column: (f) Value at date of death in U.S. dollars.

Row: 15. Column: (a) Item no.

Row: 15. Column: (b) Description of property and securities.

Row: 15. Column: (c) For securities, give C U S I P number.

Row: 15. Column: (d) Alternate valuation date.

Row: 15. Column: (e) Alternate value in U.S. dollars.

Row: 15. Column: (f) Value at date of death in U.S. dollars.

Row: 16. Column: (a) Item no.

Row: 16. Column: (b) Description of property and securities.

Row: 16. Column: (c) For securities, give C U S I P number.

Row: 16. Column: (d) Alternate valuation date.

Row: 16. Column: (e) Alternate value in U.S. dollars.

Row: 16. Column: (f) Value at date of death in U.S. dollars.

Row: 17. Column: (a) Item no.

Row: 17. Column: (b) Description of property and securities.

Row: 17. Column: (c) For securities, give C U S I P number.

Row: 17. Column: (d) Alternate valuation date.

Row: 17. Column: (e) Alternate value in U.S. dollars.

Row: 17. Column: (f) Value at date of death in U.S. dollars.

Row: 18. Column: (a) Item no.

Row: 18. Column: (b) Description of property and securities.

Row: 18. Column: (c) For securities, give C U S I P number.

Row: 18. Column: (d) Alternate valuation date.

Row: 18. Column: (e) Alternate value in U.S. dollars.

Row: 18. Column: (f) Value at date of death in U.S. dollars.

Row: 19. Column: (a) Item no.

Row: 19. Column: (b) Description of property and securities.

Row: 19. Column: (c) For securities, give C U S I P number.

Row: 19. Column: (d) Alternate valuation date.

Row: 19. Column: (e) Alternate value in U.S. dollars.

Row: 19. Column: (f) Value at date of death in U.S. dollars.

Row: 20. Column: (a) Item no.

Row: 20. Column: (b) Description of property and securities.

Row: 20. Column: (c) For securities, give C U S I P number.

Row: 20. Column: (d) Alternate valuation date.

Row: 20. Column: (e) Alternate value in U.S. dollars.

Row: 20. Column: (f) Value at date of death in U.S. dollars.

Row: 21. Column: (a) Item no.

Row: 21. Column: (b) Description of property and securities.

Row: 21. Column: (c) For securities, give C U S I P number.

Row: 21. Column: (d) Alternate valuation date.

Row: 21. Column: (e) Alternate value in U.S. dollars.

Row: 21. Column: (f) Value at date of death in U.S. dollars.

Row: 22. Column: (a) Item no.

Row: 22. Column: (b) Description of property and securities.

Row: 22. Column: (c) For securities, give C U S I P number.

Row: 22. Column: (d) Alternate valuation date.

Row: 22. Column: (e) Alternate value in U.S. dollars.

Row: 22. Column: (f) Value at date of death in U.S. dollars.

Row: 23. Column: (a) Item no.

Row: 23. Column: (b) Description of property and securities.

Row: 23. Column: (c) For securities, give C U S I P number.

Row: 23. Column: (d) Alternate valuation date.

Row: 23. Column: (e) Alternate value in U.S. dollars.

Row: 23. Column: (f) Value at date of death in U.S. dollars.

2. Total from attachment, if necessary. (e) Alternate value in U.S. dollars.

2. Total from attachment, if necessary. (f) Value at date of death in U.S. dollars.

3. Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part I V, line 1. (e) Alternate value in U.S.

3. Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part I V, line 1. (f) Value at date of death in

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Frequently asked questions

How is Form 706-NA different from Form 706?

Form 706 covers the worldwide estate of a U.S. citizen or resident. Form 706-NA covers only the U.S.-situated property of someone who was neither, and the exemption amount is far smaller. Which return applies depends on citizenship and domicile at death, not on where the executor lives.

What counts as U.S.-situated property?

Typically U.S. real estate, tangible personal property located in the United States, and shares of U.S. corporations. Some assets, such as certain bank deposits and portfolio debt, are excluded by statute, and a treaty can change the situs rules. Check the instructions and any applicable treaty.

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return for Nonresident Aliens

What is 706-NA?

Who files 706-NA?

How to fill out 706-NA

Quick fill 706-NA on this page

Frequently asked questions

Related forms

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes