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Form 706-NA: United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States
IRS Form 706-NA is the United States Estate (and Generation‑Skipping Transfer) Tax Return for the estate of a nonresident not a citizen of the United States. It reports U.S. assets, computes estate tax, and must be filed within 9 months after the decedent’s death.
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IRS Form 706-NA - United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States
IRS Form 706-NA is the United States Estate (and Generation‑Skipping Transfer) Tax Return for the estate of a nonresident not a citizen of the United States. It reports U.S. assets, computes estate tax, and must be filed within 9 months after the decedent’s death.
Risk Radar
Scan points- 1Missing the 9‑month filing deadline can trigger penalties.
- 2Failing to file within 9 months of the decedent’s death.
- 3Omitting the required representation authorization on Form 2848 or Form 8821.
- 4Not entering direct‑deposit information on Part II lines 18b‑18d when an overpayment exists.
- 5Leaving line 2 blank when the decedent has an SSN, ITIN, or IRSN.
Plain English
Form 706-NA tells the IRS how much of a non‑U.S. citizen’s estate is located in the United States and calculates any estate tax owed. The executor or personal representative completes the return, includes any overpayment details, and signs it before sending it to the IRS.
Submission Date
- Filing date: 2025-09-29 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the executor must file because the decedent’s U.S.-situated assets together with the gift tax specific exemption and adjusted taxable gifts exceed $60,000.
- Do not use it when the decedent is a U.S. citizen or resident.
- Check Form 2848 instead when you need to authorize another person to act on behalf of the estate.
Form selector
Use this form or another form?
Need to authorize a representative
Provides power of attorney for the estate before the IRS
✓ Verify executor’s signature and representative’s details
Need to authorize tax‑information disclosure
Allows a third party to receive tax return information
✓ Confirm the third party’s TIN
Need an automatic six‑month filing extension
Grants extra time to file Form 706‑NA
✓ Ensure request is filed before the original due date
Deadline or filing window
The filing window opens on the date of death. The return must be filed within 9 months of that date. An automatic 6‑month extension is available by filing Form 4768, which also requires checking the “Form 706-NA” box. The extension adds another 6 months if the executor is out of the country and a second Form 4768 is filed with a written explanation.
Checklist
What you need before filling it out
ETCL fee
$56 fee amount · Instructions p.1
Account number (Line 18d)
Up to 17 characters, hyphens allowed, no spaces · Instructions p.8
Executor signature
Executor’s signed declaration · Instructions p.8
Representation authorization
Form 2848 or Form 8821 · Instructions p.1 and p.8
Gift tax specific exemption amount
Amount for gifts made Sep 9‑1976 to Dec 31‑1976 · Instructions p.3
Before you submit
- 1Confirm the estate’s U.S.-situated asset value plus exemptions exceeds $60,000.
- 2Complete Part I with the decedent’s personal information.
- 3Enter required asset details on Schedule E, G, or H if applicable and do not duplicate them on Part V.
- 4Fill Line 18d with the account number using up to 17 characters, no spaces.
- 5Attach any required Schedule E, G, or H as referenced in the instructions.
- 6Obtain the executor’s signature on the declaration under penalties of perjury.
- 7Include the ETCL fee of $56 if requesting a closing letter.
- 8Mail the signed return to the IRS address specified in the Form 706‑NA instructions.
How to file this form
- 1Gather asset valuations, exemption amounts, and other required data and keep copies as records.
- 2Complete Form 706‑NA calculations, attach required schedules, and retain a draft copy.
- 3Obtain the executor’s signature on the declaration and preserve the signed page.
- 4Mail the signed return and any schedules to the IRS and keep the mailing receipt as proof of filing.
Known limitations
- 1Form 706‑NA does not apply to estates of U.S. citizens or residents.
- 2Assets reported on Schedule E, G, or H are not entered on Part V of Form 706‑NA.
- 3Representation authorization is not on the form; use Form 2848 or Form 8821 instead.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The instructions show a revision date of September 2025 and reference a latest‑information page at IRS.gov/Form706NA; the form was redesigned and the representation‑authorization section was removed.
What changed or needs a fresh check
- Edition date — confirm it reads September 2025 (latest revision shown in the instructions)
- Fee — confirm the ETCL fee is $56 for requests received on or after May 21, 2025
- Mailing address — Not stated in the official source
- Signature — confirm the executor signs the declaration under penalties of perjury
Quick Facts
Downloads
After you file
- 1Retain a complete copy of the filed Form 706‑NA for at least seven years.
- 2Expect an estate tax closing letter (ETCL) confirming acceptance and noting the $56 fee.
- 3Monitor IRS correspondence for any notices of deficiency or additional information requests.
- 4If an error is discovered, contact the IRS to request correction of the filing.
Sources
- SRCInstructions p.1 — revision date is September 2025 and points to latest‑information page at IRS.gov/Form706NA.
- SRCInstructions p.1 — notes the redesign and removal of the representation‑authorization section.
- SRCInstructions p.1 — ETCL fee reduced to $56 for requests on or after May 21, 2025.
- SRCInstructions p.3 — filing threshold of $60,000 for U.S.-situated assets plus exemptions.
- SRCInstructions p.3 — filing deadline is within 9 months after date of death, with Form 4768 for a 6‑month extension.
- SRCInstructions p.8 — account number can be up to 17 characters, hyphens allowed, no spaces.
- SRCInstructions p.8 — executor must sign the declaration under penalties of perjury.
- SRCInstructions p.1 — representation must be authorized with Form 2848 or Form 8821.
- SRCInstructions p.3 — gift tax specific exemption refers to gifts made Sep 9‑1976 to Dec 31‑1976.
- SRCInstructions p.6 — schedules E, G, H assets are not entered on Part V of Form 706‑NA.
Common confusion points
Do I need to put Schedule E assets on Part V?
The instructions say assets on Schedule E, G, or H are not entered on Part V.
→ Verify that those assets appear only on their respective schedules.
Is there a representation‑authorization box on Form 706‑NA?
The section was removed from the redesign.
→ Confirm no such box exists and use Form 2848 or 8821 instead.
What is the correct ETCL fee?
The fee was reduced to $56 for requests on/after May 21 2025.
→ Check that the fee amount entered is $56.
How many characters can the account number be?
Line 18d allows up to 17 characters, hyphens allowed, no spaces or special symbols.
→ Ensure the entered number follows these rules.
Do I need to file an extension if I can’t meet the 9‑month deadline?
Form 4768 provides an automatic six‑month extension.
→ File Form 4768 before the original due date.
If there are multiple executors, does each have to sign?
Only one executor’s signature is sufficient, though all are responsible.
→ Verify that at least one executor’s signature is present.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4768 — request an extension of time to file.
Questions about IRS Form 706-NA
What is IRS Form 706-NA used for?
Form 706-NA tells the IRS how much of a non‑U.S. citizen’s estate is located in the United States and calculates any estate tax owed. The executor or personal representative completes the return, includes any overpayment details, and signs it before sending it to the IRS.
What information does IRS Form 706-NA require?
The form collects decedent and fiduciary information in Part I, general estate details in Part III, the gross U.S. estate in Part V, deductions to arrive at the taxable estate in Part IV, and tax computation, payments, and refunds in Part II (lines 17‑18).
When is IRS Form 706-NA due?
File Form 706-NA within 9 months after the date of death unless an extension is granted.
How do I complete IRS Form 706-NA?
Complete Form 706-NA in this order: Part I—Decedent, Executor, and Attorney; Part III—General Information; Part V—Gross Estate in the United States; Part IV—Taxable Estate; and Part II—Tax Computation. If a representative is needed, attach Form 2848 or Form 8821. Include direct‑deposit information on Part II lines 18b‑18d for any overpayment and sign the return before mailing.
Do I need to put Schedule E assets on Part V?
The instructions say assets on Schedule E, G, or H are not entered on Part V. Verify that those assets appear only on their respective schedules.
Is there a representation‑authorization box on Form 706‑NA?
The section was removed from the redesign. Confirm no such box exists and use Form 2848 or 8821 instead.
What is the correct ETCL fee?
The fee was reduced to $56 for requests on/after May 21 2025. Check that the fee amount entered is $56.
How many characters can the account number be?
Line 18d allows up to 17 characters, hyphens allowed, no spaces or special symbols. Ensure the entered number follows these rules.
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