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Fillable Form 706-NA

Form 706-NA is used to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.

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What is Form 706-NA?

Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States, is used to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.

In order to complete this return, taxpayers must obtain Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and its instructions. Taxpayers must attach schedules from Form 706 if they intend to claim a marital deduction, a charitable deduction, a qualified conservation easement exclusion, or a credit for tax on prior transfers.

How to fill out Form 706-NA?

Taxpayers can download and print a PDF copy of Form 706-NA from the Internal Revenue Service (IRS) website that they can manually complete. They can also fill out IRS Form 706-NA electronically on PDFRun.

To fill out the 706 NA Form, you must provide the following information:

Part I. Decedent, Executor, Attorney

Line 1a. Decedent’s first given name and middle initial

Enter the legal first given name and middle initial of the decedent.

Line 1b. Decedent’s last name

Enter the legal last name of the decedent.

Line 2. U.S. taxpayer identification number (TIN)

Enter the U.S. taxpayer identification number (TIN) of the decedent.

Line 3. Place of death

Enter the place where the decedent has died.

Line 4. Domicile at time of death

Enter the domicile of the decedent at the time of his or her death.

Line 5. Citizenship or Nationality

Enter the citizenship or nationality of the decedent.

Line 6. Date of death

Enter the date when the decedent has died.

Line 7a. Date of birth

Enter the date of birth of the decedent.

Line 7b. Place of birth

Enter the place of birth of the decedent.

Line 8. Business or Occupation

Enter the business or occupation of the decedent.

Line 9a. Name of executor

Enter your full legal name.

Line 9b. Address

Enter your residential or home address.

City or Town

Enter your city or town.

State or Province

Enter your state or province.

Country

Enter your country.

ZIP Code or Foreign Postal Code

Enter your ZIP code or foreign postal code.

Line 9c. Telephone Number

Enter your telephone number.

Line 9d. Fax Number

Enter your fax number.

Line 9e. Email Address

Enter your email address.

Line 10a. Name of attorney for estate

Enter the full legal name of the attorney.

Line 10b. Address

Enter the residential or home address of the attorney.

City or Town

Enter the city or town of the attorney.

State or Province

Enter the state or province of the attorney.

Country

Enter the country of the attorney.

ZIP Code or Foreign Postal Code

Enter the ZIP code or foreign postal code of the attorney.

Line 10c. Telephone Number

Enter the telephone number of the attorney.

Line 10d. Fax Number

Enter the fax number of the attorney.

Line 10e. Email Address

Enter the email address of the attorney.

Line 11

Mark the box if you are filing out IRS Form 706-NA along with other executors and attorneys. If you have marked the box, you are required to attach a list of their full legal names, addresses, telephone numbers, fax numbers, and email addresses.

Part II. Tax Computation

Line 1

Enter the total amount of your taxable estate.

Line 2

Enter the total amount of taxable intangible or tangible gifts of property located in the United States that were transferred directly or indirectly.

Line 3

Enter the total amount by adding the amounts in line 1 and line 2.

Line 4

Enter the total tentative tax for the amount in line 3.

Line 5

Enter the total tentative tax for the amount in line 2.

Line 6

Enter the total gross estate tax by subtracting the amount in line 5 from the amount in line 4.

Line 7

Enter the total amount of your unified credit.

Line 8

Enter the total amount of your balance by subtracting the amount in line 7 from the amount in line 6.

Line 9

Enter the total amount of any other credits you may have.

Line 10

Enter the total amount of credit for your tax on prior transfers.

Line 11

Enter the total amount by adding the amount in line 9 and the amount in line 10.

Line 12

Enter the total amount of your net estate tax by subtracting the amount in line 11 from the amount in line 8.

Line 13

Enter the amount of your generation-skipping transfer tax.

Line 14

Enter the total amount of your transfer taxes by adding the amounts in line 12 and line 13.

Line 15

Enter the total amount of your earlier payments.

Line 16

Enter the total balance due by subtracting the amount in line 15 from the amount in line 14.

Sign Here

Signature of Executor

Affix your signature.

Date

Enter the current date of signing.

IRS Discussion

Mark YES if the Internal Revenue Service (IRS) can discuss this return with the preparer; otherwise, mark NO.

Paid Preparer Use Only

Preparer’s Name

Enter the full legal name of the preparer.

Preparer’s Signature

Have the preparer affix his or her signature.

Date

Enter the current date of signing.

Self-Employed

Mark the box if the preparer is self-employed; otherwise, leave it blank.

Preparer Tax Identification Number (PTIN)

Enter the preparer tax identification number (PTIN) of the preparer.

Firm’s Name

Enter the name of the preparer’s firm.

Firm’s Address

Enter the residential address of the firm.

Firm’s Employer Identification Number (EIN)

Enter the employer identification number (EIN) of the firm.

Phone Number

Enter the phone number of the firm.

Part III. General Information

Name of Representative

Enter the full legal name of the representative.

License State

Enter the license state of the representative.

Address

Enter the residential or home address of the representative.

City or Town

Enter the city or town of the representative.

State or Province

Enter the state or province of the representative.

Country

Enter the country of the representative.

ZIP Code or Foreign Postal Code

Enter the ZIP code or foreign postal code of the representative.

Declaration

Mark the appropriate box which corresponds to the occupation of the representative. You may select:

  • Attorney
  • Certified public accountant
  • Enrolled agent
  • Other representative

Otherwise, mark the box if you are not licensed to practice in the United States.

Signature

Have the representative affix his or her signature.

Centralized Authorization File (CAF) Number

Enter the centralized authorization file (CAF) number of the representative.

Date

Enter the current date of signing.

Telephone Number

Enter the telephone number of the representative.

Line 1a

Mark YES if the decedent has died testate; otherwise, mark NO.

Line 1b

Mark YES if there were letters testamentary or of administration granted for the estate; otherwise, mark NO.

Line 2a

Mark YES if the decedent owned any real property located in the United States at the time of death; otherwise, mark NO.

Line 2b

Mark YES if the decedent owned any real property located in the United States at the time of death; otherwise, mark NO.

Line 2c

Mark YES if the decedent owned any debt obligations of a U.S. person or the United States, a state or any political subdivision, or the District of Columbia at the time of death; otherwise, mark NO.

Line 2d

Mark YES if the decedent owned any other property located in the United States at the time of death; otherwise, mark NO.

Line 3

Mark YES if the decedent was engaged in business in the United States at the date of death; otherwise, mark NO.

Line 4

Mark YES if the decedent had access, personally or through an agent, to a safe deposit box located in the United States at the date of death; otherwise, mark NO.

Line 5

Mark YES if the decedent owned 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 at the date of death; otherwise, mark NO.

Line 6a

Mark YES if the decedent has ever been a citizen or resident of the United States; otherwise, mark NO.

Line 6b

If you have marked YES, mark YES if the decedent lost his or her U.S. citizenship or residency within 10 years of death; otherwise, mark NO.

Line 7

Mark YES if the decedent has made any transfer of property that was located in the United States at either the time of the transfer or the time of death; otherwise, mark NO.

If you have marked YES, attach Schedule G of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Line 8

Mark YES if there were 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; otherwise, mark NO.

If you have marked YES, attach Schedule G of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Line 9a

Mark YES if the decedent had a general power of appointment over any property located in the United States at the date of death; otherwise, mark NO.

If you have marked YES, attach Schedule G of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Line 9b

Mark YES if the decedent had exercised or released the power at any time; otherwise, mark NO.

If you have marked YES, attach Schedule G of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Line 10a

Mark YES if his or her federal gift tax returns have been filed; otherwise, mark NO.

Line 10b

Enter the periods that have been covered.

Line 10c

Enter the IRS offices where the tax returns have been filed.

Line 11

Mark YES if the gross estate in the United States includes any interests in property transferred to a ‘skip person’; otherwise, mark NO.

If you have marked YES, attach Schedule R of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Schedule A. Gross Estate in the United States

Mark YES if you are electing to value the decedent’s gross estate at a date after the decedent’s death; otherwise, mark NO.

If you have marked YES, complete all of the columns below; otherwise, complete only columns a, b, and e.

a. Item number

b. Description of property and securities - Enter the Committee on Uniform Securities Identification Procedures (CUSIP) Number for securities.

c. Alternate valuation date

d. Alternate value in U.S. dollars

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

Then, enter the total amount of the gross estate.

Schedule B. Taxable Estate

Line 1

Enter the total gross estate in the United States.

Line 2

Enter the total gross estate outside the United States.

Line 3

Enter the total gross estate in all locations by adding the amounts in line 1 and line 2.

Line 4

Enter the total amount of funeral expenses, administration expenses, decedent’s debts, mortgages and liens, and losses during administration.

Line 5

Enter the total amount of deductions for expenses, claims, and other similar payments.

Line 6

Enter the total amount of charitable deduction and marital deduction.

Line 7

Enter the total amount of state death tax deduction.

Line 8

Enter the total amount of deductions by adding the amounts in lines 5, 6, and 7.

Line 9

Enter the total amount of taxable estate by subtracting the amount in line 8 from the amount in line 1.

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