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Form 706-NA: United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States
IRS Form 706-NA is the United States Estate (and Generation-Skipping Transfer) Tax Return for an estate of a nonresident not a citizen of the United States. The filing deadline is within 9 months after the date of death unless an extension is granted.
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IRS Form 706-NA - United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States
IRS Form 706-NA is the United States Estate (and Generation-Skipping Transfer) Tax Return for an estate of a nonresident not a citizen of the United States. The filing deadline is within 9 months after the date of death unless an extension is granted.
Risk Radar
Scan points- 1Ensure you file Form 706-NA within 9 months of death or apply for an extension immediately.
- 2Failing to enter the decedent's SSN or previously used ITIN on Part I, Line 2.
- 3Not reducing the Part V total by allowable deductions when calculating the Taxable Estate on Part IV.
- 4Omitting a statement indicating the return position is treaty-based if reporting under a death tax treaty.
- 5Using an incorrect filing order (e.g., completing Part II before Part V).
Plain English
This form reports the total value of assets owned by someone who lives in the U.S. but is not a U.S. citizen, and calculates any applicable estate tax owed to the IRS. It also tracks gifts made by that person during specific time periods to determine if extra taxes are due. The final result shows how much tax must be paid or refunded.
Submission Date
- Filing date: 2025-09-29 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing for an estate of a nonresident not a citizen (NRNC) to compute the estate and generation-skipping transfer (GST) tax liability.
- Do not use Form 706-NA when the decedent is a U.S. citizen or resident who received certain gifts or bequests from covered expatriates, as Section 2801 imposes a tax on those recipients.
- Check Form 8971 instead when required to report the estate tax value of each asset included in the gross estate within 30 days of filing.
Form selector
Use this form or another form?
Need authorization for another person to act before the IRS
Required if representation authorization section is used (or was previously on form)
✓ Check which specific action requires which form.
Requesting an Estate Tax Closing Letter (ETCL)
ETCL will not be issued unless a request is made via Pay.gov
✓ Wait at least 9 months after filing to request the letter.
Filing within 9 months but need more time
Use this form to apply for an automatic 6-month extension of time to file
✓ Ensure you attach Form 4768 when submitting late.
Deadline or filing window
The estate must file Form 706-NA within 9 months after the date of death. If this deadline is missed, one can use Form 4768 to request an automatic 6-month extension to file. Executors outside the country may seek a second extension by filing another Form 4768.
Checklist
What you need before filling it out
Filing Threshold
Date of death value of U.S.-situated assets + gift tax specific exemption + adjusted taxable gifts · Form 706-NA
Deadline
Within 9 months after date of death (unless extension granted) · Form 706-NA Instructions
ETCL Fee
$56 · ETCL fee section in instructions
Consistent Basis Reporting
Estate tax value of each asset included in gross estate · Form 8971
Representation Authorization
Form 2848 or Form 8821 · Part III/Instructions p.2
Before you submit
- 1Confirm the date of death value of U.S.-situated assets, gift tax specific exemption, and adjusted taxable gifts exceeds $60,000.
- 2Verify that Form 706-NA is being filed within 9 months after the date of death (or an extension has been granted).
- 3If the decedent died testate, attach a certified copy of the will to Form 706-NA.
- 4Attach a copy of the decedent's death certificate regardless of whether the will is certified or not.
- 5For closely held stock, attach balance sheets nearest the valuation date and statements for the 5 preceding years.
- 6If authorizing representation, confirm that Form 2848 or Form 8821 is completed and attached.
- 7Ensure all required consistent basis reporting information is ready to be filed via Form 8971.
How to file this form
- 1Calculate the estate tax liability using Form 706-NA, ensuring the filing threshold of $60,000 has been met.
- 2Gather all required attachments: a copy of the decedent's death certificate and certified/uncertified will.
- 3If applicable, attach balance sheets and financial statements for closely held corporate stock.
- 4Complete Form 706-NA and mail it to Department of the Treasury IRS Center in Kansas City, MO 64999 (or use PDS address).
- 5Wait at least 9 months after filing before submitting a request via Pay.gov for an Estate Tax Closing Letter.
- 6If necessary, file Form 8971 to report consistent basis values for assets acquired by beneficiaries.
Known limitations
- 1The executor must file Form 706-NA if the date of death value of the decedent’s U.S.-situated assets, plus the gift tax specific exemption and adjusted taxable gifts, exceeds $60,000.
- 2If a marital deduction is claimed on Form 706-NA, it must be attached with Schedule M (Form 706) and a statement showing the computation of the marital deduction, unless a treaty allows otherwise.
- 3A charitable deduction can only be taken if the transfer was to a domestic entity or for use in the United States as described in the Instructions for Form 706, unless a treaty allows otherwise.
- 4If an estate uses Schedule E, G, or H from Form 706, the assets reported on those schedules do not need to be entered on Part V of Form 706-NA; instead, the schedules must be attached.
- 5When electing alternate valuation date for property (checking 'Yes' on line 1 of Part V), any property distributed or disposed of within 6 months after death is valued as of the disposition date.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated 08/25, and instructions are based on a September 2025 revision. The form redesign removed the representation authorization section from Part III.
What changed or needs a fresh check
- Edition date — confirm the revision reads 08/25.
- Fee — confirm the Estate Tax Closing Letter (ETCL) fee is $56 for requests received on or after May 21, 2025.
- Mailing address — confirm mailing to Department of the Treasury IRS Center at Kansas City, MO 64999 if not using PDS.
- Attachments — confirm attaching a certified copy of the will (or explanation) and the decedent's death certificate.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 706-NA for records.
- 2Obtain and retain Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, if it was used to complete this return.
- 3If claiming specific deductions or credits, attach the corresponding schedules from Form 706 along with Form 706-NA.
- 4Confirm that the revision date on your form reads 08/25 (or later, as of the current edition).
- 5For information regarding transcripts in lieu of closing letters, request them using the TDS or hardcopy via Form 4506-T.
Sources
- SRCInstructions p.1 — The form is the United States Estate (and Generation-Skipping Transfer) Tax Return for an estate of a nonresident not a citizen of the United States.
- SRCInstructions p.1 — A filer must use Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, to authorize another person to act on behalf of the estate before the IRS.
- SRCInstructions p.3 — To request disclosure of tax return information to a third party, one must execute a request (via these forms).
- SRCInstructions p.3 — The executor must file 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 $60,000.
- SRCInstructions p.4 — If the decedent is a citizen, only half the value of property held by the decedent and surviving spouse (as joint tenants or tenants by the entirety) must be reported for certain exceptions.
- SRCInstructions p.7 — The marital deduction may only be taken if the surviving spouse is a U.S. citizen or if the property passes to a QDOT, and an election is made on Schedule M (Form 706).
- SRCInstructions p.1 — To complete this return, Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, must be obtained.
- SRCInstructions p.6 — If filing Schedules E, G, or H from Form 706, the assets are attached instead of being entered on Part V of Form 706-NA.
- SRCInstructions p.1 — The form revision date is September 2025 (though the provided edition is 08/25).
- SRCInstructions p.1 — For future developments, taxpayers should go to IRS.gov/Form706NA.
Common confusion points
What if I am a nonresident not a citizen but don't meet the $60,000 filing threshold?
The executor must file Form 706-NA if the value exceeds $60,000.
→ Check Part III to confirm your estate meets the minimum filing requirement.
When valuing property for Form 706-NA, when is the date of valuation?
Generally, property must be valued as of the date of death; however, an alternate valuation date can be elected by checking 'Yes' on line 1 of Part V.
→ If you elect alternate valuation, remember to complete all columns in Part V.
How do I report assets from Schedule E, G, or H without entering them on Part V?
Attach the schedules to Form 706-NA; then, in column (b), enter 'Total from Schedule __ (Form 706), line __,' and put the total values in column (e) or (f).
→ Ensure you correctly reference the schedule number and line number on Form 706.
What must I attach if I claim a marital deduction?
You must attach Schedule M (Form 706) along with a statement showing your computation of the marital deduction, unless a treaty allows otherwise.
→ Verify that the surviving spouse is a U.S. citizen or the property passes to a QDOT.
What do I need for my assets if they are stocks or bonds?
For stocks/bonds, you must provide the maturity date, interest rate, payable dates, nine-digit CUSIP number, and series number (if applicable), along with the exchange where listed.
→ If unlisted, use the corporation's principal business office for identification.
What if I need someone else to represent me before the IRS?
A filer must use Form 2848 or Form 8821 to authorize another person to act on behalf of the estate before the IRS.
→ Use the Instructions for Form 2848 and Form 8821 for detailed instructions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848, Power of Attorney and Declaration of Representative (to authorize another person)
- Form 8821, Tax Information Authorization (to authorize another person)
Questions about IRS Form 706-NA
What is IRS Form 706-NA used for?
This form reports the total value of assets owned by someone who lives in the U.S. but is not a U.S. citizen, and calculates any applicable estate tax owed to the IRS. It also tracks gifts made by that person during specific time periods to determine if extra taxes are due. The final result shows how much tax must be paid or refunded.
Who must file IRS Form 706-NA?
The filer category includes estates of nonresidents who are not U.S. citizens, requiring submission of Form 706-NA.
What information does IRS Form 706-NA require?
The form collects information on the decedent through Part I and details general estate information in Part III. The total value of assets is calculated in Part V (Gross Estate), which is then reduced to determine the Taxable Estate on Part IV, with final computation in Part II.
When is IRS Form 706-NA due?
Form 706-NA must be filed within 9 months after the date of death unless an extension has been granted. An automatic 6-month extension can be sought using Form 4768.
Where do I file IRS Form 706-NA?
The form should be submitted to the IRS, and if a Private Delivery Service (PDS) is used, it must adhere to designated service requirements listed on IRS.gov/PDS.
How do I complete IRS Form 706-NA?
Completion requires following a specific order: first Part I (Decedent, Executor, and Attorney), then Part III (General Information), followed by Part V (Gross Estate in the United States). The total from Part V is reduced by deductions to find the Taxable Estate on Part IV, before computing the tax due in Part II. Signatures are required prior to sending.
What happens if IRS Form 706-NA is filed incorrectly?
Failing to file by the due date without an extension results in the estate being subject to penalties or required to pay taxes late.
What if I am a nonresident not a citizen but don't meet the $60,000 filing threshold?
The executor must file Form 706-NA if the value exceeds $60,000. Check Part III to confirm your estate meets the minimum filing requirement.
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