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IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 712: 712

IRS Form 712 is the Statement of Property Owned by a Nonresident Alien Individual. It is filed with the estate tax return (Form 706) when a nonresident alien's estate includes U.S. situs property.

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Form Overview

IRS Form 712 - 712

IRS Form 712 is the Statement of Property Owned by a Nonresident Alien Individual. It is filed with the estate tax return (Form 706) when a nonresident alien's estate includes U.S. situs property.

It captures a detailed inventory of U.S. situs property, its fair market value, and any related liabilities at the date of death.

Risk Radar

Scan points
  • 1A single missed U.S. asset can cause the estate to owe significant tax and penalties.
  • 2Omitting a U.S. asset that triggers estate tax
  • 3Incorrect fair market value leading to underpayment
  • 4Missing executor signature
  • 5Sending the form to the wrong IRS address

Plain English

If a person who is not a U.S. citizen or resident dies and owned U.S. real estate, stocks, or other U.S. assets, the estate must list those assets on Form 712. The form tells the IRS what U.S. property is in the estate and helps calculate any estate tax owed.

Submission Date

  • Filing date: 2025-01-10 22:10:25
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

fair market valuemarket valuefair marketindividualinventoryincludespersonmarket

Hover a term to preview the meaning.

What this form is for

  • Use when a nonresident alien decedent owned U.S. situs property.
  • Do not use for resident alien or U.S. citizen decedents.
  • If the estate has only foreign‑situated assets, use Form 706 alone.

Form selector

Use this form or another form?

Estate has only foreign assets

No U.S. property to report

✓ Verify asset situs before filing

Form 706 only

Nonresident alien spouse inherits U.S. property

Separate filing for nonresident spouse

✓ Check spouse’s residency status

Form 706‑NR

Deadline or filing window

Form 712 must be filed with Form 706 by the estate’s filing deadline, typically nine months after the decedent’s death. An automatic six‑month extension can be requested using Form 4768, moving the deadline to fifteen months. No separate deadline exists for Form 712 alone.

  • —Fair market value of each asset | Sum of values | Total U.S. situs estate value | Verify appraisals for accuracy

Checklist

What you need before filling it out

1

Property description

Deed, title, or stock certificate · County recorder or brokerage statements

⚠ Missing or outdated deed✕ High
2

Fair market value

Independent appraisal or market quote · Appraisal report or brokerage statement

⚠ Using outdated valuation✕ Medium
3

Liabilities

Mortgage or loan statements · Lender documents

⚠ Omitting liens reduces net value✕ Medium
4

Date of death

Death certificate · Vital records office

⚠ Incorrect date skews valuation date✕ Low
5

Executor authority

Court appointment document · Probate court order

⚠ Missing authority leads to rejection✕ High

Before you submit

  1. 1Use the 2024 edition of Form 712
  2. 2Complete every required line in the property inventory tables
  3. 3Attach a current appraisal or market statement for each asset
  4. 4Include any mortgage or lien documentation
  5. 5Sign and date the form as executor
  6. 6Combine Form 712 with a complete Form 706 package
  7. 7Mail to the correct IRS Service Center address
  8. 8Retain a copy of the entire filing for estate records
  9. 9Confirm postage and tracking for the mailed package
  10. 10If requesting an extension, file Form 4768 before the original deadline

How to file this form

  1. 1Collect deeds, stock certificates, and appraisal reports for all U.S. situs assets.
  2. 2Enter each asset into the appropriate schedule on Form 712, noting value and any liabilities.
  3. 3Review totals and ensure they match the estate’s overall valuation on Form 706.
  4. 4Sign the form as executor and attach all supporting documents.
  5. 5Assemble Form 706, Form 712, and any extension request into one envelope.
  6. 6Mail to the IRS Service Center indicated in the Form 706 instructions.
  7. 7Track delivery and keep a dated copy of the entire packet.

Known limitations

  1. 1Form instructions do not define “U.S. situs” for every asset type; professional advice may be needed.
  2. 2Valuation methods are not prescribed; reasonable appraisal standards apply.
  3. 3The form does not collect information on foreign assets, which must be reported elsewhere.
  4. 4Electronic filing of Form 706 may not accept an attached Form 712; paper filing may be required.

Field map

Compact field-by-field guide

7 fields

Decedent Info

2 items

Decedent Name and Date of Death

Full legal name and date of death of the deceased individual.

Requiredtext
EIN for Estate

Employer Identification Number assigned to the estate.

Requiredein

Executor

1 items

Executor or Representative

Name, address, and contact information of the appointed executor.

Requiredtext

Assets

1 items

Gross Estate Value

Total value of all assets owned by the decedent at time of death.

Requiredamount

Deductions

1 items

Total Deductions

Funeral expenses, debts, administrative costs, and charitable bequests.

Requiredamount

Tax

1 items

Estate Tax

Tax calculated on taxable estate exceeding the applicable exemption amount.

Requiredamount

Signatures

1 items

Executor Signature

The appointed executor must sign under penalty of perjury.

Requiredsignature
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Current form status
IRS

Form 712 is currently in its 2024 revision, reflecting the latest tax law changes. Verify the edition date on the form before use.

What changed or needs a fresh check

  • Edition date – confirm the form is the 2024 version
  • Fee – no separate filing fee for Form 712; estate tax is paid on Form 706
  • Mailing address – use the address listed in the Form 706 instructions
  • Signature line – executor must sign and date
  • Attachments – include supporting appraisals or statements

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Quick Facts

The executor or personal representative of the nonresident alien decedent files the form.
It captures a detailed inventory of U.S. situs property, its fair market value, and any related liabilities at the date of death.
Form 712 is filed together with Form 706 by the estate’s filing deadline, generally 9 months after the date of death (with a possible 6‑month extension).
Submit Form 712 as part of the complete Form 706 package to the Internal Revenue Service Service Center that processes estate tax returns (address appears on the Form 706 instructions).
Errors can cause miscalculated estate tax, trigger penalties, or delay the estate’s closing and distribution to heirs.
Gather all U.S. property records, determine fair market values, and complete the inventory tables on Form 712. Attach the completed form to Form 706, sign as executor, and mail the package to the correct IRS Service Center. Keep copies for the estate’s records.

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After you file

  1. 1File a copy of the submitted package with the estate’s records.
  2. 2Monitor IRS correspondence for acceptance or request for additional information.
  3. 3Pay any estate tax due by the payment deadline indicated in the notice.
  4. 4Update the estate’s accounting to reflect assets reported on Form 712.
  5. 5If an extension was granted, note the new filing date and ensure final filing by that date.
  6. 6Retain all appraisal and liability documents for at least three years after the estate closes.

Sources

  • SRCForm 712 title and purposeIRS official form description
  • SRCFiling deadline tied to Form 706IRS estate tax filing rules
  • SRCSignature requirementForm 712 instructions
  • SRCMailing addressForm 706 instructions
  • SRCExtension processForm 4768 instructions
  • SRCEdition date2024 revision noted on the form
  • SRCNo separate filing feeIRS fee schedule for estate tax
  • SRCAsset valuation guidanceGeneral IRS appraisal standards

Common confusion points

U.S. situs vs. foreign situs

Misunderstanding where the property is legally located

→ Verify with title or registration documents

Fair market value date

Whether to value at date of death or alternate valuation date

→ Use date of death unless alternate is elected

Liabilities inclusion

Whether to list only secured loans

→ List all debts that reduce net estate value

Executor signature requirement

Some think a notarized signature is needed

→ Only executor’s handwritten signature is required

Electronic vs. paper filing

Belief that Form 712 can be e‑filed alone

→ Attach to paper Form 706 package

Workflow map

Related forms and next steps

5 signals

Before

Form 706 – Estate Tax Return (primary filing)

Current

712

After

Form 4768 – Application for Extension of Time to File Estate Tax Return

Often used with

Form 712 – Statement of Property Owned by a Nonresident Alien Individual

⚠ If something goes wrong

  • Form 568 – Request for Innocent Spouse Relief (if tax liability dispute arises)
  • Form 3520 – Annual Return for Foreign Gifts and Inheritances

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Copyright & Licensing - US Government Forms

Independent guide

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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