Form 706-NA is used to report and calculate the estate and generation-skipping transfer tax liability for non-resident aliens who have passed away owning assets in the United States.

NON-RESIDENT ALIEN DECEDENT DEFINITION

A non-resident alien decedent is a person who has passed away and who is neither domiciled in nor a citizen of the United States at the time of death. For purposes of this form, a citizen of a U.S. possession is not a U.S. citizen.

Who Must File

The executor must file Form 706-NA if at the date of death, the 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.

When To File

File Form 706-NA within 9 months after the date of death (unless an extension of time to file was granted).

If you are unable to file Form 706-NA by the due date, you can 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. You will need to check the "Form 706-NA" box in Part II of Form 4768.

Attachments

If the decedent died with a will, you need to attach a certified copy of the will to Form 706-NA. If you are unable to obtain a certified copy, attach a copy of the will and explain why it could not be certified.

You must also attach a copy of the decedent's death certificate.

How To Complete Form 706-NA

First, enter the decedent's name and the other information requested in Part I.

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 or a previously used ITIN, the IRS will assign an Internal Revenue Service Number (IRSN) to the decedent.

The estate tax is calculated on the decedent's gross estate in the United States, you can claim allowable deductions. You report the gross estate in the United States on Schedule A. Then reduce the Schedule A total by the allowable deductions to give the taxable estate on Schedule B, and the tax due is calculated using Part II.