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gifts made after December 31, 1976,

Department of the Treasury

that are not included in the gross estate.

Internal Revenue Service

The executor must also file if the

decedent died with an excess retirement

accumulation as computed on Schedule

Instructions for Form 706-NA

S of Form 706. This is true regardless of

whether any regular estate tax is due.

The executor is the personal

(Revised September 1993)

representative, executor, executrix,

administrator, or administratrix of the

United States Estate (and Generation-Skipping

deceased person’s estate. If no executor

is appointed, qualified, and acting in the

Transfer) Tax Return

United States, every person in actual or

Estate of nonresident not a citizen of the United States

constructive possession of any of the

decedent’s property must file a return. If

Section references are to the Inter nal Revenue Code unless otherwise noted.

more than one person must file, it is

preferable that they join in filing one

General Instructions

Paperwork Reduction Act Notice.—We

complete return. Otherwise, each must

ask for the information on this form to

file as complete a return as possible,

carry out the Internal Revenue laws of

including a full description of the

Purpose of Form

the United States. You are required to

property and each person’s name who

give us the information. We need it to

Form 706-NA is used to compute estate

holds an interest in it.

ensure that you are complying with

and generation-skipping transfer (GST)

these laws and to allow us to figure and

tax liability for nonresident alien

When and Where To File

collect the right amount of tax.

decedents. The estate tax is imposed on

File Form 706-NA within 9 months after

the transfer of the decedent’s taxable

The time needed to complete and file

the date of death unless an extension of

estate, rather than on the receipt of any

this form will vary depending on

time to file was granted. In that case,

part of it.

individual circumstances. The estimated

attach a copy of the approved Form

average time is:

If you need tax information not in

4768, Application for Extension of Time

these instructions, get Pub. 448, Federal

Recordkeeping

1 hr., 38 min.

to File a Return and/or Pay U.S. Estate

Estate and Gift Taxes. For information

(and Generation-Skipping Transfer) Tax.

Learning about the

about transfer certificates for U.S.

law or the form

30 min.

Send Form 706-NA to the Internal

assets, write to the Internal Revenue

Revenue Service Center, Philadelphia,

Service, Estate Tax Group, 950 L’Enfant

Preparing the form

1 hr., 46 min.

PA 19255.

Plaza, SW, Washington, DC 20024.

Copying, assembling, and

sending the form to the IRS

41 min.

Penalties

Definitions

If you have comments concerning the

The law provides for penalties for both

The following terms are used often in

accuracy of these time estimates or

late filing of returns and late payment of

these instructions:

suggestions for making this form more

tax unless there is reasonable cause for

simple, we would be happy to hear from

1. The United States means the 50

the delay. There are also penalties for

you. You can write to both the Internal

States and the District of Columbia.

valuation understatements that cause an

Revenue Service, Attention: Reports

2. A nonresident alien decedent

underpayment of tax and for a willful

Clearance Officer, T:FP, Washington, DC

means a decedent who is neither

attempt to evade or defeat payment of

20224; and the Office of Management

domiciled in nor a citizen of the United

tax.

and Budget, Paperwork Reduction

States at the time of death. For

Project (1545-0531), Washington, DC

purposes of this form, a citizen of a U.S.

Death Tax Treaties

20503. DO NOT send the tax form to

possession is not a U.S. citizen.

either of these offices. Instead, see

Death tax treaties are in effect with the

3. A U.S. expatriate is one who lost

When and Where To File below.

following countries:

U.S. citizenship within 10 years before

Form 706.—In order to complete this

the date of death, and for whom it is

Australia

Italy

return, you must obtain Form 706,

reasonable to assume that a main

Austria

Japan

United States Estate (and

purpose in doing so was to avoid U.S.

Denmark

Netherlands

Generation-Skipping Transfer) Tax

taxes. The executor has the burden of

Federal Republic

Norway

Return, and its separate instructions.

of Germany

Republic of South Africa

proving otherwise. Be sure to see the

You must attach schedules from Form

Finland

Sweden

instructions for and then to answer

706 if you intend to claim a marital

France

Switzerland

Question 6 of Part III.

Greece

United Kingdom

deduction, a charitable deduction, or a

Ireland

credit for tax on prior transfers, or if you

Who Must File

answer “Yes” to question 5, 7, 8, 9, or

If you are reporting any items on this

The executor must file Form 706-NA if

11 in Part III. You will need the

return based on the provisions of a

the date of death value of the

instructions to Form 706 to explain how

death tax treaty, you may have to attach

decedent’s gross estate located in the

to value stocks and bonds. Make sure

a statement to this return disclosing the

United States under Internal Revenue

that you obtain the revision of Form 706

return position that is treaty based. See

Code situs rules exceeds the filing limit.

that is applicable for the date of the

Regulations section 301.6114-1 for

The filing limit is $60,000 reduced by the

decedent’s death.

details.

sum of: (1) the gift tax specific

exemption (section 2521) allowed with

respect to gifts made between

September 9, 1976, and December 31,

1976, inclusive, and (2) the total taxable

Cat. No. 63118N

Instructions For Form 706-Na - United States Estate (And Generation-Skipping Transfer) Tax Return - Internal Revenue Service - 1993

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