IRS Form 706-NA "United States Estate (And Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States"

This "Irs Form 706-na "united States Estate (And Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States"" is a part of the paperwork released by the U.S. Department of the Treasury - Internal Revenue Service specifically for United States residents.

The latest fillable version of the document was released on January 1, 2019 and can be downloaded through the link below or found through the department's forms library.

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Download IRS Form 706-NA "United States Estate (And Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States"

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706-NA
United States Estate (and Generation-Skipping Transfer) Tax Return
Form
Estate of nonresident not a citizen of the United States
To be filed for decedents dying after December 31, 2011.
OMB No. 1545-0531
(Rev. June 2019)
Go to www.irs.gov/Form706NA for instructions and the latest information.
File Form 706-NA at the following address:
Department of the Treasury
Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.
Internal Revenue Service
Attach supplemental documents and translations. Show amounts in U.S. dollars.
Part I
Decedent, Executor, and Attorney
1a Decedent’s first (given) name and middle initial
b 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
b Place of birth
8 Business or occupation
9a Name of executor
b Address (city or town, state or province, country, and ZIP or foreign postal code)
c Telephone number
d Fax number
e Email address
10a Name of attorney for estate
b Address (city or town, state or province, country, and ZIP or foreign postal code)
c Telephone number
d Fax number
e Email address
11
If there are multiple executors or attorneys, check here
and attach a list of the names, addresses, telephone numbers, fax
numbers, and email addresses of the additional executors or attorneys.
Part II
Tax Computation
1
Taxable estate from Schedule B, line 9 .
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1
2
Total taxable gifts of tangible or intangible property located in the U.S., transferred (directly or indirectly)
2
by the decedent after December 31, 1976, and not included in the gross estate (see section 2511) .
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3
3
Total. Add lines 1 and 2 .
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4
Tentative tax on the amount on line 3 (see instructions) .
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4
5
Tentative tax on the amount on line 2 (see instructions) .
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5
6
Gross estate tax. Subtract line 5 from line 4
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6
7
7
Unified credit. Enter smaller of line 6 amount or maximum allowed (see instructions) .
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8
8
Balance. Subtract line 7 from line 6
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9
Other credits (see instructions) .
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9
10
Credit for tax on prior transfers. Attach Schedule Q, Form 706
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10
11
Total. Add lines 9 and 10 .
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11
12
12
Net estate tax. Subtract line 11 from line 8 .
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13
13
Total generation-skipping transfer tax. Attach Schedule R, Form 706 .
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14
Total transfer taxes. Add lines 12 and 13 .
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14
15
Earlier payments. See instructions and attach explanation .
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15
16
Balance due. Subtract line 15 from line 14 (see instructions) .
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16
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. I understand that a complete return requires listing all property constituting the part of the decedent’s gross estate (as defined by the statute)
situated in the United States. Declaration of preparer (other than the executor) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below?
Sign
Signature of executor
Date
See instructions.
Here
Yes
No
Signature of executor
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
706-NA
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10145K
Form
(Rev. 6-2019)
706-NA
United States Estate (and Generation-Skipping Transfer) Tax Return
Form
Estate of nonresident not a citizen of the United States
To be filed for decedents dying after December 31, 2011.
OMB No. 1545-0531
(Rev. June 2019)
Go to www.irs.gov/Form706NA for instructions and the latest information.
File Form 706-NA at the following address:
Department of the Treasury
Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.
Internal Revenue Service
Attach supplemental documents and translations. Show amounts in U.S. dollars.
Part I
Decedent, Executor, and Attorney
1a Decedent’s first (given) name and middle initial
b 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
b Place of birth
8 Business or occupation
9a Name of executor
b Address (city or town, state or province, country, and ZIP or foreign postal code)
c Telephone number
d Fax number
e Email address
10a Name of attorney for estate
b Address (city or town, state or province, country, and ZIP or foreign postal code)
c Telephone number
d Fax number
e Email address
11
If there are multiple executors or attorneys, check here
and attach a list of the names, addresses, telephone numbers, fax
numbers, and email addresses of the additional executors or attorneys.
Part II
Tax Computation
1
Taxable estate from Schedule B, line 9 .
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1
2
Total taxable gifts of tangible or intangible property located in the U.S., transferred (directly or indirectly)
2
by the decedent after December 31, 1976, and not included in the gross estate (see section 2511) .
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3
3
Total. Add lines 1 and 2 .
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4
Tentative tax on the amount on line 3 (see instructions) .
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4
5
Tentative tax on the amount on line 2 (see instructions) .
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5
6
Gross estate tax. Subtract line 5 from line 4
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6
7
7
Unified credit. Enter smaller of line 6 amount or maximum allowed (see instructions) .
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8
8
Balance. Subtract line 7 from line 6
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9
Other credits (see instructions) .
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9
10
Credit for tax on prior transfers. Attach Schedule Q, Form 706
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10
11
Total. Add lines 9 and 10 .
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11
12
12
Net estate tax. Subtract line 11 from line 8 .
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13
13
Total generation-skipping transfer tax. Attach Schedule R, Form 706 .
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14
Total transfer taxes. Add lines 12 and 13 .
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14
15
Earlier payments. See instructions and attach explanation .
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15
16
Balance due. Subtract line 15 from line 14 (see instructions) .
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16
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. I understand that a complete return requires listing all property constituting the part of the decedent’s gross estate (as defined by the statute)
situated in the United States. Declaration of preparer (other than the executor) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below?
Sign
Signature of executor
Date
See instructions.
Here
Yes
No
Signature of executor
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
706-NA
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10145K
Form
(Rev. 6-2019)
2
Form 706-NA (Rev. 6-2019)
Page
Part III
General Information
Authorization to receive confidential tax information under Regulations section 601.504(b)(2), to act as the estate’s representative before
the IRS, and/or to make written or oral presentations on behalf of the estate:
Name of representative (print or type)
License state
Address (city or town, state or province, country, and ZIP or foreign postal code)
I declare that I am the
attorney/
certified public accountant/
enrolled agent/
other representative (check the applicable
box) for the executor. If licensed to practice in the United States, I am not under suspension or disbarment from practice before the Internal
Revenue Service and am qualified to practice in the state shown above.
If not licensed to practice in the United States, check here.
Signature
CAF number
Date
Telephone number
Yes No
Yes No
1a Did the decedent die testate? .
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Did the decedent make any transfer (of
property that was located in the United States
b Were letters testamentary or of administration
at either the time of the transfer or the time of
granted for the estate?
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death) described in section 2035, 2036, 2037,
If granted to persons other than those filing the
or 2038? See the instructions for Form 706,
return, include names and addresses on page 1.
Schedule G
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If “Yes,” attach Schedule G, Form 706.
2
Did the decedent, at the time of death, own any:
a Real property located in the United States? .
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At the date of death, were there any trusts in
b U.S. corporate stock? .
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existence that were created by the decedent
and that included property located in the
c Debt obligations of (1) a U.S. person; or (2) the
United States either when the trust was
United States, a state or any political
created or when the decedent died? .
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subdivision, or the District of Columbia?
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d Other property located in the United States? .
If “Yes,” attach Schedule G, Form 706.
9
At the date of death, did the decedent:
3
Was the decedent engaged in business in the
United States at the date of death?
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a Have a general power of appointment over
any property located in the United States? .
4
At the date of death, did the decedent have
b Or, at any time, exercise or release the power?
access, personally or through an agent, to a
safe deposit box located in the United States?
If “Yes” to either a or b, attach Schedule H,
Form 706.
5
At the date of death, did the decedent own
any property located in the United States as a
10a Have federal gift tax returns ever been filed? .
joint tenant with right of survivorship; as a
b Periods covered
tenant by the entirety; or, with surviving
c IRS offices where filed
spouse, as community property? .
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If “Yes,” attach Schedule E, Form 706.
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Does the gross estate in the United States
6 a Had the decedent ever been a citizen or resident
include any interests in property transferred to
of the United States? See instructions .
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a “skip person” as defined in the instructions
for Schedule R of Form 706?
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b If “Yes,” did the decedent lose U.S. citizenship or
residency within 10 years of death? See instructions
If “Yes,” attach Schedules R and/or R-1, Form 706.
Schedule A. Gross Estate in the United States (see instructions)
Yes No
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)?
To make the election, you must check this box ‘‘Yes.’’ If you check ‘‘Yes,’’ complete all columns. If you check ‘‘No,’’ complete
columns (a), (b), and (e); you may leave columns (c) and (d) blank or you may use them to expand your column (b) description.
(a)
(b)
(c)
(d)
(e)
Item
Description of property and securities
Alternate
Alternate value in
Value at date of
no.
For securities, give CUSIP number
valuation date
U.S. dollars
death in U.S. dollars
(If you need more space, attach additional sheets of same size.)
Total
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Schedule B. Taxable Estate (Caution: You must document lines 2 and 4 for the deduction on line 5 to be allowed.)
1
Gross estate in the United States (Schedule A total) .
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1
2
Gross estate outside the United States (see instructions) .
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2
3
Entire gross estate wherever located. Add amounts on lines 1 and 2
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3
4
Amount of funeral expenses, administration expenses, decedent’s debts, mortgages and liens, and
4
losses during administration. Attach itemized schedule (see instructions) .
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5
Deduction for expenses, claims, etc. Divide line 1 by line 3 and multiply the result by line 4 .
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5
6
Charitable deduction (attach Schedule O, Form 706) and marital deduction (attach Schedule M, Form
706, and computation)
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6
7
State death tax deduction (see instructions)
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8
8
Total deductions. Add lines 5, 6, and 7 .
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9
9
Taxable estate. Subtract line 8 from line 1. Enter here and on line 1 of Part II .
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706-NA
Form
(Rev. 6-2019)
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