Form 706-NA at a glance
What it is: Form 706-NA is the United States Estate (and Generation-Skipping Transfer) Tax Return for the estate of a nonresident who is not a citizen of the United States.
Who signs: Form 706-NA must be signed. The executor must verify and sign the declaration under penalties of perjury.[2]
Where and when to file: File Form 706-NA within 9 months after the date of death unless an extension of time to file was granted.[2]
Tax deadline: For line 17, tax due, pay the tax due within 9 months after the decedent's death unless an extension of time to pay was granted.[2]
Form 706-NA is used to compute estate and generation-skipping transfer (GST) tax liability for nonresident not a citizen (NRNC) decedents.[2]
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 the filing threshold of $60,000 (checked November 8, 2026).[2]
What to bring and attach to Form 706-NA
In order to complete this return, you must obtain Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and its instructions.[2]
If the decedent died testate (with a legally valid will), attach a certified copy of the will to Form 706-NA.[2]
You must also attach a copy of the decedent's death certificate.[2]
Attach an English translation to all documents in other languages.[2]
A filled-in Form 706-NA example: an executor files for a nonresident decedent
How to fill out Form 706-NA, box by box
Part I, Decedent: lines 1a to 8
Part I, Decedent, Executor, and Attorney: 1a Decedent's first (given) name and middle initial, 1b 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, 7b place of birth, and 8 business or occupation.
On line 2, enter the decedent's social security number (SSN), if applicable, or the decedent's individual taxpayer identification number (ITIN), but only if the decedent had previously used the ITIN to file other U.S. tax returns.
If the decedent does not have an SSN, ITIN, or IRSN, leave line 2 blank.[2]
Part I, Executor: lines 9a to 9l
Lines 9a to 9d ask for the name of the executor, telephone number, fax number, and email address.
Lines 9e to 9g ask for the address of the executor (number and street), the apt. or suite no., and the city, town, or post office. For foreign addresses, also complete lines 9j, 9k, and 9l. Line 9h is the state and line 9i the ZIP code.
Attorney for estate: lines 10a to 10l
Lines 10a to 10d ask for the name of the attorney for the estate, telephone number, fax number, and email address. For foreign addresses, also complete lines 10j, 10k, and 10l.
Multiple executors, attorneys or supplemental return: lines 11 and 12
On line 11, check the box if there are multiple executors or attorneys. Attach a list of the names, addresses, telephone numbers, fax numbers, and email addresses of the additional executors or attorneys.
If you find that you must change something on a return that has already been filed, file another Form 706-NA, check the box on line 12, include a statement of what has changed, along with the supporting information, and attach a copy of the original Form 706-NA that has already been filed.[2]
Tax Computation: Part II, lines 1 to 17
Line 6 is the gross estate tax: subtract line 5 from line 4. On line 7, the unified credit, enter the smaller of the line 6 amount or the maximum allowed.
The unified credit is allowed for the smaller of the line 6 amount or the maximum unified credit. In general, the maximum unified credit is $13,000 (checked November 8, 2026).
Line 11 is the credit for tax on prior transfers: attach Schedule Q (Form 706). If you answered “Yes” to question 11 of Part III, you must complete and attach Schedules R (Form 706) and/or Schedule R-1 (Form 706) for the total generation-skipping transfer tax on line 14.[2]
Overpayment: lines 18a to 18d
If there is an overpayment when filing your return, complete Part II, lines 18b, 18c, and 18d to input your direct deposit information.
For line 18b, the routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32.
For line 18c, check the appropriate box for the type of account. Don't check more than one box.[2]
Sign Here and Paid Preparer Use Only
If there is more than one executor, all listed executors are responsible for the return. However, it is sufficient for only one of the co-executors to sign the return.
Generally, anyone who is paid to prepare the return must sign the return in the space provided and fill in the Paid Preparer Use Only area.[2]
General Information: Part III
Part III, General Information (Form 706-NA, Rev. 8-2025, page 2): answer each of the following questions. Attach additional information as described.
You must attach schedules from Form 706 if you intend to claim a marital deduction, a charitable deduction, a qualified conservation easement exclusion, or a credit for tax on prior transfers, or if you answer “Yes” to question 5, 7, 8, 9a, 9b, or 11 in Part III.
If “Yes” to either line 9a or 9b, attach Schedule H (Form 706). For line 10a, if “Yes,” provide the period(s) covered on line 10b and the IRS office(s) where filed on line 10c. Also attach copies of all available U.S. gift tax returns the decedent filed.[2]
Taxable Estate: Part IV
In Part IV, Taxable Estate, you must document lines 2 and 4 for the deduction on line 6 to be allowed.
To document the line 2 amount, attach a certified copy of the foreign death tax return or, if none was filed, a certified copy of the estate inventory and the schedule of debts and charges that were filed with the foreign probate court or as part of the estate's administration proceedings.[2]
Gross Estate: Part V
Line 1, Yes or 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 “Yes.”
If you check “Yes,” complete all columns. If you check “No,” leave columns (d) and (e) blank.
Line 2 is the total from attachment, if necessary. Line 3 is the total: add all amounts from column (e) or column (f), as applicable. Enter it here and on Part IV, line 1.
Filing, extension, treaty or closing letter
You file Form 706-NA
File Form 706-NA at Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999. If using a PDS, use Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108.[2]
You are unable to file Form 706-NA by the due date
If you are unable to file Form 706-NA by the due date, use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, to apply for an automatic 6-month extension of time to file.[2]
You report a position based on a death tax treaty
If you are reporting any items on this return based on the provisions of a death tax treaty or protocol, attach a statement to this return indicating that the return position is treaty based.[2]
You request an estate tax closing letter (ETCL)
An estate tax closing letter (ETCL) will not be issued unless a request is made via Pay.gov. To allow time for processing, please wait at least 9 months after filing Form 706-NA to request an estate tax closing letter.
The ETCL fee has been reduced to $56 from $67 for requests received on or after May 21, 2025 (checked November 8, 2026). To make an ETCL request, you must go to Pay.gov to submit a request and pay the user fee.[2]
Common questions about Form 706-NA
Who signs it?
Form 706-NA must be signed. The executor must verify and sign the declaration under penalties of perjury.[2]
Is there a deadline?
File Form 706-NA within 9 months after the date of death unless an extension of time to file was granted.[2]
Is there a penalty?
Section 6651 provides for penalties for both late filing of returns and late payment of tax unless there is reasonable cause for the delay.[2]
When is this form not the right one?
For estate tax purposes, a decedent is a nonresident not a citizen of the United States (NRNC) if the decedent is neither domiciled in nor a citizen of the United States at the time of death.[2]
Sources
[1] Form 706-NA (Rev. August 2025), United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident Not a Citizen of the United States, Internal Revenue Service (the Official source link on this page).
[2] Instructions for Form 706-NA (Rev. September 2025), Internal Revenue Service.