Irs Form 706 Na – Fill Out and Use This PDF

The Form 706-NA is a document used by the Internal Revenue Service (IRS) for estates of nonresident individuals not citizens of the United States to calculate and report United States Estate (and Generation-Skipping Transfer) Tax obligations. This form, revised in June 2019, is specifically designated for decedents who passed away after December 31, 2011, and holds instructions for filers on how to include supplemental documents and accurately report values in U.S. dollars. To learn more about how to fill out the Form 706-NA, or to find the form, please click the button below.

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Irs Form 706 Na PDF Details

When dealing with the estate of a nonresident who wasn't a citizen of the United States at their time of death, understanding the IRS Form 706-NA becomes crucial. Released by the Department of the Treasury and the Internal Revenue Service (IRS), this form plays a vital role in the United States estate and generation-skipping transfer tax return processes for such individuals. Required for decedents passing away after December 31, 2011, it ensures the proper reporting and taxing of estates that have connections to the U.S. but belong to nonresidents. The form mandates detailed information about the decedent, including their first, middle, and last names, taxpayer ID (if applicable), place, and date of death, as well as information regarding the executor and attorney handling the estate. Additionally, it requires a comprehensive accounting of the estate’s assets within the U.S., any taxable gifts, and computes the estate and generation-skipping transfer taxes owed after accounting for deductions and credits. Filing this form, located at the Kansas City, MO IRS Service Center, along with the necessary supplemental documents, in U.S. dollars, is a key step in meeting U.S. tax obligations for nonresident estates. It embodies the blend of international estate planning and U.S. tax laws, emphasizing the importance of accuracy and completeness to comply with U.S. legal requirements.

Question	Answer
Form Name	Irs Form 706 Na
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	form ct 706 nt, irs form 706 na, 706 na estate tax, form 706 extension

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Form 706-NA

(Rev. June 2019)

Department of the Treasury Internal Revenue Service

United States Estate (and Generation-Skipping Transfer) Tax Return

Estate of nonresident not a citizen of the United States

To be filed for decedents dying after December 31, 2011.

Go to www.irs.gov/Form706NA for instructions and the latest information.

▶File Form 706-NA at the following address:

Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.

OMB No. 1545-0531

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							. . . . . . . . .		.	1
2	Total taxable gifts of tangible or intangible property located in the U.S., transferred (directly or indirectly)
	by the decedent after December 31, 1976, and not included in the gross estate (see section 2511) .									.	2
3	Total. Add lines 1 and 2							. . . . . . . . .		.	3
4	Tentative tax on the amount on line 3 (see instructions)							. . . . . . . . .		.	4
5	Tentative tax on the amount on line 2 (see instructions)							. . . . . . . . .		.	5
6	Gross estate tax. Subtract line 5 from line 4							. . . . . . . . .		.	6
7	Unified credit. Enter smaller of line 6 amount or maximum allowed (see instructions)									.	7
8	Balance. Subtract line 7 from line 6							. . . . . . . . .		.	8
9	Other credits (see instructions)							. .	9
10	Credit for tax on prior transfers. Attach Schedule Q, Form 706 . . .							. .	10
11	Total. Add lines 9 and 10							. . . . . . . . .		.	11
12	Net estate tax. Subtract line 11 from line 8							. . . . . . . . .		.	12
13	Total generation-skipping transfer tax. Attach Schedule R, Form 706 .							. . . . . . . . .		.	13
14	Total transfer taxes. Add lines 12 and 13							. . . . . . . . .		.	14
15	Earlier payments. See instructions and attach explanation							. . . . . . . . .		.	15
16	Balance due. Subtract line 15 from line 14 (see instructions) . . . .							. . . . . . . . .		.	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.

Sign	▲			▲
Sign	▲	Signature of executor		▲
Here	▲			▲
	▲	Signature of executor		▲
Paid		Print/Type preparer’s name	Preparer’s signature
		Print/Type preparer’s name	Preparer’s signature

Preparer		Firm’s name ▶
Preparer
Use Only
Use Only		Firm’s address ▶
		Firm’s address ▶

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

		May the IRS discuss this return
		with the preparer shown below?
Date		See instructions.
				Yes	No
Date
	Date		Check	if	PTIN
	Date				PTIN

			self-employed
			Firm’s EIN ▶
			Firm’s EIN ▶
			Phone no.
Cat. No. 10145K			Form 706-NA (Rev. 6-2019)

Form 706-NA (Rev. 6-2019)		Page 2

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
Signature				CAF number		Date	Telephone number

		Yes	No					Yes	No
1a	Did the decedent die testate?			7	Did the decedent make any transfer (of
b Were letters testamentary or of administration					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?				at either the time of the transfer or the time of
	granted for the estate?				death) described in section 2035, 2036, 2037,
	If granted to persons other than those filing the				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
2	Did the decedent, at the time of death, own any:				If “Yes,” attach Schedule G, Form 706.
a	Real property located in the United States? .			8	At the date of death, were there any trusts in
b	U.S. corporate stock?				existence that were created by the decedent
c	Debt obligations of (1) a U.S. person; or (2) the				and that included property located in the
	United States, a state or any political				United States either when the trust was
	subdivision, or the District of Columbia? .				created or when the decedent died? . . .
d Other property located in the United States? .					If “Yes,” attach Schedule G, Form 706.
d Other property located in the United States? .					If “Yes,” attach Schedule G, Form 706.
3	Was the decedent engaged in business in the			9	At the date of death, did the decedent:
	United States at the date of death? . . .			a	Have a general power of appointment over
4	At the date of death, did the decedent have				any property located in the United States? .
	access, personally or through an agent, to a			b	Or, at any time, exercise or release the power?
	safe deposit box located in the United States?				If “Yes” to either a or b, attach Schedule H,
5	At the date of death, did the decedent own				Form 706.
	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			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			b	Periods covered ▶
	tenant by the entirety; or, with surviving
	spouse, as community property? . . . .			c	IRS offices where filed ▶
	If “Yes,” attach Schedule E, Form 706.			11	Does the gross estate in the United States
6a	Had the decedent ever been a citizen or resident			11	Does the gross estate in the United States
6a	Had the decedent ever been a citizen or resident				include any interests in property transferred to
	of the United States? See instructions . . .				a “skip person” as defined in the instructions
b If “Yes,” did the decedent lose U.S. citizenship or					for Schedule R of Form 706?
	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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)	1
2	Gross estate outside the United States (see instructions)	2
3	Entire gross estate wherever located. Add amounts on lines 1 and 2	3
4	Amount of funeral expenses, administration expenses, decedent’s debts, mortgages and liens, and
	losses during administration. Attach itemized schedule (see instructions)	4
5	Deduction for expenses, claims, etc. Divide line 1 by line 3 and multiply the result by line 4 . . . .	5
6	Charitable deduction (attach Schedule O, Form 706) and marital deduction (attach Schedule M, Form
	706, and computation)	6
7	State death tax deduction (see instructions)	7
8	Total deductions. Add lines 5, 6, and 7	8
9	Taxable estate. Subtract line 8 from line 1. Enter here and on line 1 of Part II	9

Form 706-NA (Rev. 6-2019)

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1. The irs 706 na will require certain information to be typed in. Ensure that the subsequent blank fields are completed:

Filling out part 1 of form 706 na estate

2. Once your current task is complete, take the next step – fill out all of these fields - Taxable estate from Schedule B, Total taxable gifts of tangible or, Gross estate tax Subtract, Credit for tax on prior, Total Add lines and, Net estate tax Subtract line, Total generationskipping transfer, Total transfer taxes Add lines, and Under penalties of perjury I with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Net estate tax Subtract line, Total generationskipping transfer, and Under penalties of perjury I of form 706 na estate

3. Through this step, check out Under penalties of perjury I, Sign Here, Signature of executor Signature, Date Date, Paid Preparer Use Only, PrintType preparers name, Preparers signature, Date, Firms name, Firms address, May the IRS discuss this return, Yes, Check if selfemployed, PTIN, and Firms EIN. All these must be taken care of with utmost precision.

Find out how to complete form 706 na estate stage 3

4. This part comes next with the next few fields to complete: Part III Authorization to receive, Name of representative print or, License state, Address city or town state or, I declare that I am the other, certified public accountant, enrolled agent, attorney, Signature, CAF number, Date, Telephone number, Yes No, Yes No, and a Did the decedent die testate.

Learn how to complete form 706 na estate part 4

5. To finish your document, this final section involves several extra blank fields. Filling out At the date of death did the, a Had the decedent ever been a, of the United States See, b Or at any time exercise or, a Have federal gift tax returns, b Periods covered c IRS offices, Does the gross estate in the, Schedule A Gross Estate in the, Yes No, a Item no, Description of property and, For securities give CUSIP number, Alternate, valuation date, and Alternate value in should wrap up the process and you will be done in no time at all!

Filling in segment 5 in form 706 na estate

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