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

United States Estate (and Generation-Skipping Transfer) Tax Return
Form 706-NA (Rev. June 2019)
Form

706-NA

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.

(Rev. June 2019)
Department of the Treasury
Internal Revenue Service

Part I

▶ File Form 706-NA at the following address:
Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999.

Attach supplemental documents and translations. Show amounts in U.S. dollars.
Decedent, Executor, and Attorney

1a Decedent’s first (given) name and middle initial
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OMB No. 1545-0531

b Decedent’s last (family) name

4 Domicile at time of death

Place of death

7a Date of birth

2 U.S. taxpayer ID number (if any)

5 Citizenship (nationality)

b Place of birth

6 Date of death

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

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e Email address

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
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d Fax number

Tax Computation
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Taxable estate from Schedule B, line 9 . . . . . . . . . . . . . . . . . . . . .
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) . .
Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . .
Tentative tax on the amount on line 3 (see instructions) . . . . . . . . . . . . . . . .
Tentative tax on the amount on line 2 (see instructions) . . . . . . . . . . . . . . . .
Gross estate tax. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . .
Unified credit. Enter smaller of line 6 amount or maximum allowed (see instructions) . . . . . .
Balance. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . .
Other credits (see instructions) . . . . . . . . . . . . . . . .
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Credit for tax on prior transfers. Attach Schedule Q, Form 706 . . . . .
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Total. Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . .

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Net estate tax. Subtract line 11 from line 8 . . . . . . . . . .
Total generation-skipping transfer tax. Attach Schedule R, Form 706 .

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Total transfer taxes. Add lines 12 and 13 . . . . . . .
Earlier payments. See instructions and attach explanation . .
Balance due. Subtract line 15 from line 14 (see instructions) .

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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.

▲ ▲

Paid
Preparer
Use Only

▲ ▲

Sign
Here

Signature of executor
Signature of executor
Print/Type preparer’s name
Firm’s name

Preparer’s signature

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

Date
Date
Date

PTIN

Firm’s EIN ▶

▶

Firm’s address ▶

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

Check
if
self-employed

Phone no.
Cat. No. 10145K

Form 706-NA (Rev. 6-2019)

Page 2

Form 706-NA (Rev. 6-2019)

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

Yes No
1a Did the decedent die testate? . . . . .
b Were letters testamentary or of administration
granted for the estate? . . . . . . .
If granted to persons other than those filing the
return, include names and addresses on page 1.
2
Did the decedent, at the time of death, own any:
a Real property located in the United States? .
b U.S. corporate stock? . . . . . . . .
c Debt obligations of (1) a U.S. person; or (2) the
United States, a state or any political
subdivision, or the District of Columbia?
.
d Other property located in the United States? .
3
Was the decedent engaged in business in the
United States at the date of death? . . .
4

At the date of death, did the decedent have
access, personally or through an agent, to a
safe deposit box located in the United States?
At the date of death, did the decedent own
any property located in the United States as a
joint tenant with right of survivorship; as a
tenant by the entirety; or, with surviving
spouse, as community property? . . . .
If “Yes,” attach Schedule E, Form 706.

5

6a

Had the decedent ever been a citizen or resident
of the United States? See instructions . . .
b If “Yes,” did the decedent lose U.S. citizenship or
residency within 10 years of death? See instructions

Yes No
7

Did the decedent make any transfer (of
property that was located in the United States
at either the time of the transfer or the time of
death) described in section 2035, 2036, 2037,
or 2038? See the instructions for Form 706,
Schedule G . . . . . . . . . . .
If “Yes,” attach Schedule G, Form 706.

8

At the date of death, were there any trusts in
existence that were created by the decedent
and that included property located in the
United States either when the trust was
created or when the decedent died? . . .
If “Yes,” attach Schedule G, Form 706.
9
At the date of death, did the decedent:
a Have a general power of appointment over
any property located in the United States? .
b Or, at any time, exercise or release the power?
If “Yes” to either a or b, attach Schedule H,
Form 706.
10a Have federal gift tax returns ever been filed? .
b Periods covered ▶
c IRS offices where filed ▶
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Does the gross estate in the United States
include any interests in property transferred to
a “skip person” as defined in the instructions
for Schedule R of Form 706?
. . . . .
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)
Item
no.

Total

(b)
Description of property and securities
For securities, give CUSIP number

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(If you need more space, attach additional sheets of same size.)
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(c)
Alternate
valuation date

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(d)
Alternate value in
U.S. dollars

(e)
Value at date of
death in U.S. dollars

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

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Form 706-NA (Rev. 6-2019)