706-NA

United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States

Agency
IRS
Revision
Rev. August 2025
Fillable fields
259
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 706-NA online
Page 1 of form 706-NA

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

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident Not a Citizen of the United States, is used to compute estate and generation-skipping transfer (GST) tax liability for nonresident not a citizen (NRNC) decedents. The IRS says the estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.

The executor files it. The instructions say the executor files Form 706-NA if the date of death value of the decedent's U.S.-situated assets, together with the gift tax specific exemption and the amount of adjusted taxable gifts, exceeds the filing threshold of $60,000. The form says it is to be filed for decedents dying after December 31, 2024, with amounts shown in U.S. dollars.

The instructions say completing this return also calls for Form 706 and its instructions, since some Form 706 schedules are attached. You can fill out Form 706-NA free in your browser on this page and download it without an account.

What's on Form 706-NA

Part I: Decedent, Executor, and Attorney

The decedent's name, U.S. taxpayer ID number, place of death, domicile, citizenship and dates, plus executor and attorney contact details, a box for multiple executors and a box for a supplemental return.

Part II: Tax Computation

Lines 1 to 18 run from the taxable estate through tentative tax, the unified credit and other credits, GST tax from Schedule R (Form 706), to tax due or an overpayment with direct deposit fields.

Signatures

The executor's declaration under penalties of perjury, room for two executor signatures, a box allowing the IRS to discuss the return with the preparer, and the Paid Preparer Use Only area.

Part III: General Information

Yes or no questions on the will, U.S. real property, stock and debt, U.S. business, safe deposit boxes, joint property, past U.S. citizenship or residency, transfers, trusts, powers of appointment, gift tax returns and skip persons.

Part IV: Taxable Estate

Lines 1 to 10 compare the gross estate in and outside the United States, prorate expenses, claims and losses, and subtract charitable, marital and state death tax deductions.

Part V: Gross Estate in the United States

The section 2032 alternate valuation election and a table with item number, description, CUSIP number for securities, alternate valuation date and values in U.S. dollars.

How to fill out Form 706-NA

  1. 1

    Part I

    On line 2, enter the decedent's SSN, or an ITIN only if it was used on other U.S. returns, or an IRSN already assigned. The instructions say to leave line 2 blank if there is none.

  2. 2

    Part III

    Answer each question. A Yes on lines 5, 7, 8, 9a, 9b or 11 points to Schedule E, G, H, R or R-1 (Form 706). A Yes on line 6a calls for a statement on citizenship history.

  3. 3

    Part V

    List only assets in the entire gross estate that are located in the United States. If line 1 is No, complete columns (a), (b), (c) and (f) and leave (d) and (e) blank.

  4. 4

    Part IV

    Enter assets outside the United States on line 2 and deductible expenses on line 4. The instructions say lines 2 and 4 are documented, for example with a certified foreign death tax return and an itemized schedule.

  5. 5

    Part II

    Use Table A, Unified Rate Schedule, in the Form 706 instructions for the decedent's date of death on lines 4 and 5. The instructions say the maximum unified credit on line 7 is in general $13,000.

  6. 6

    Sign

    The executor verifies and signs under penalties of perjury. The instructions say it is sufficient for only one of several co-executors to sign.

The instructions say to complete the form in this order: Part I, Part III, Part V, Part IV and then Part II.

Why fill Form 706-NA on indox

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Where to file, deadlines and attachments

Where to file

The instructions give Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999. With a private delivery service: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108.

When to file

The instructions say within 9 months after the date of death unless an extension was granted. Form 4768 applies for an automatic 6-month extension, with the "Form 706-NA" box checked in its Part II.

Paying the tax

The instructions say tax due is paid within 9 months after death unless an extension to pay was granted. A check is payable to "United States Treasury" with the decedent's SSN (or ITIN) and "Form 706-NA" written on it.

Attachments

A certified copy of the will if the decedent died testate, a copy of the death certificate, copies of available U.S. gift tax returns, and an English translation of all documents in other languages.

Supplemental returns

File another Form 706-NA, check line 12, explain what changed and attach a copy of the original. The instructions give Internal Revenue Service Center, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.

Form 8971

The instructions say estates report the estate tax value of each asset to the IRS and the recipient on Form 8971 within 30 days of filing Form 706-NA, or earlier if the return is filed late.

Related forms

Who files Form 706-NA?

  • Executors

    The instructions define the executor as the personal representative, executor, executrix, administrator or administratrix of the estate, and say executors provide documentation proving their status.

  • Estates of NRNC decedents

    The instructions say a decedent is an NRNC if neither domiciled in nor a citizen of the United States at the time of death, and may be a U.S. resident for income tax yet a nonresident for estate tax.

  • People holding the decedent's property

    If no executor is appointed, qualified and acting in the United States, the instructions say every person in actual or constructive possession of the decedent's property is considered an executor.

  • Paid preparers

    The instructions say anyone paid to prepare the return generally signs it, fills in the Paid Preparer Use Only area and gives a copy of the completed return to the executor.

  • Former U.S. citizens or residents

    Part III, line 6 asks whether the decedent was ever a U.S. citizen or resident, lost that status within 10 years of death, or was a covered expatriate under section 877A. The instructions give special rules for some expatriates.

The executor of the estate files Form 706-NA with the IRS and signs it under penalties of perjury.

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Questions about Form 706-NA

Who files Form 706-NA?

The executor of the estate of a nonresident not a citizen. The instructions say it is filed when U.S.-situated assets, plus the gift tax specific exemption and adjusted taxable gifts, exceed the filing threshold of $60,000.

What does nonresident not a citizen mean here?

The instructions say a decedent who was neither domiciled in nor a citizen of the United States at the time of death. A person acquires domicile by living in a place with no definite present intention of later moving.

Is Form 706 also needed?

The instructions say Form 706 and its instructions are needed to complete this return, and Form 706 schedules are attached for certain deductions, credits and Part III answers.

Which countries have death tax treaties?

The instructions list Australia, Austria, Canada, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Japan, the Netherlands, South Africa, Switzerland and the United Kingdom. A treaty-based position needs an attached statement.

In what order are the parts completed?

The instructions say Part I, Part III, Part V, Part IV and then Part II.

How is a filed return corrected?

The instructions say to file another Form 706-NA, check the line 12 box, include a statement of what changed with support, and attach a copy of the original return.

Can the IRS talk to the paid preparer?

Only if the Yes box in the signature area is checked. The instructions say the authorization ends automatically 3 years from the date of filing Form 706-NA.