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Official form guide
Form 706-NA: 706-NA
Form 706‑NA is the U.S. Estate Tax Return for a nonresident alien decedent. Use it when a non‑U.S. citizen who died owned U.S. situs assets that may be subject to estate tax.
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IRS Form 706-NA - 706-NA
Form 706‑NA is the U.S. Estate Tax Return for a nonresident alien decedent. Use it when a non‑U.S. citizen who died owned U.S. situs assets that may be subject to estate tax.
Risk Radar
Scan points- 1A single missed signature can invalidate the entire return.
- 2Incorrect valuation of U.S. situs assets
- 3Omitting foreign‑source income that is U.S. taxable
- 4Missing the 9‑month filing deadline
- 5Failing to attach required schedules
Plain English
If a foreign person who isn’t a U.S. resident dies and left property located in the United States, the IRS requires a special estate‑tax return. This form reports the value of those assets and calculates any tax owed.
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 when the decedent is a nonresident alien with U.S. situs assets.
- Do not use for U.S. citizens or resident aliens.
- If the estate is below the filing threshold, no return is required.
Form selector
Use this form or another form?
Resident alien decedent
Standard estate return for U.S. persons
✓ Verify residency status first
Estate of a U.S. citizen with foreign assets
Same form but different schedules
✓ Check foreign asset reporting rules
Estate of a nonresident alien with no U.S. assets
No filing needed
✓ Confirm asset location
Deadline or filing window
The return must be filed by the 9th month after the date of death. An automatic 6‑month extension can be granted if Form 7004 (or a written request) is submitted before the original deadline. No later extensions are available.
- —Gross estate value | Sum of Schedule A assets | Taxable estate | Verify asset valuations
- —Deductions | Sum of Schedule B liabilities and allowable deductions | Net taxable estate | Ensure all allowable deductions are included
Checklist
What you need before filling it out
Decedent identification
Death certificate · Probate file
Asset valuation
Appraisal reports · Schedule A
Liabilities
Creditor statements · Schedule B
Tax payment
Check or electronic payment receipt · Payment voucher
Executor authority
Court‑issued letters testamentary · Signature block
Before you submit
- 1Verify edition date is 2024
- 2Confirm executor’s authority documents are attached
- 3Check all Schedule A asset values are supported by appraisals
- 4Check all Schedule B liabilities are documented
- 5Calculate tax using the worksheets and round correctly
- 6Attach payment for any tax due
- 7Sign and date the form
- 8Include Form 7004 if requesting an extension
- 9Mail to the correct IRS Service Center
- 10Retain a certified copy for your records
How to file this form
- 1Collect death certificate and letters testamentary
- 2List every U.S. situs asset and obtain fair market values
- 3Complete Schedule A (assets) and Schedule B (liabilities)
- 4Run the tax worksheets to determine liability
- 5Prepare payment or arrange for a payment plan
- 6Sign the return as executor
- 7Mail the package to the address in the 2024 instructions
Known limitations
- 1Form does not support electronic filing; must be mailed.
- 2Valuation guidance is limited to IRS instructions; professional appraisals may be needed.
- 3The form assumes U.S. tax law as of the filing year; legislative changes after publication are not reflected.
- 4No built‑in error checking; manual review is required.
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->Form 706‑NA is currently in its 2024 edition. Verify the edition date on the first page before filing.
What changed or needs a fresh check
- Edition date – confirm 2024 on the form header
- Fee – no filing fee, but any tax due must be paid
- Mailing address – use the address in the 2024 instructions
- Signature line – executor’s signature and date required
- Attachments – include all required schedules and worksheets
Quick Facts
Downloads
After you file
- 1Keep a certified copy of the filed return and all attachments.
- 2Track the IRS acknowledgment or notice of receipt.
- 3Monitor for any follow‑up notices regarding additional tax or penalties.
- 4Maintain records of payments made for at least 7 years.
- 5Update the estate’s accounting records with the final tax figures.
- 6Inform beneficiaries of the filing status and any tax impacts.
Sources
- SRCForm 706‑NA title and purposeIRS instructions
- SRCFiling deadline (9 months, 6‑month extension)IRS instructions
- SRCMailing address requirementIRS instructions
- SRCNo electronic filing optionIRS instructions
- SRCSignature requirementForm instructions
- SRCEdition date locationfirst page of the form
- SRCSchedule A and B descriptionsform instructions
- SRCExtension filing methodIRS instructions
Common confusion points
Nonresident alien vs. resident alien
Residency status determines the correct form
→ Verify residency using IRS Substantial Presence Test
U.S. situs definition
Property location rules are complex
→ Consult the IRS definition in the instructions
Extension filing
Form 7004 is for corporations, not estates
→ Use the estate‑specific extension request in the instructions
Asset valuation date
Valuation must be as of date of death
→ Use the death date, not the appraisal date
Deduction eligibility
Some foreign‑source deductions are not allowed
→ Review Schedule D instructions carefully
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941‑X (adjustment) is not applicable – contact the Estate Tax Unit
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