United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States

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Instructions for Form 706-NA

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Instructions for Form
706-NA

Department of the Treasury
Internal Revenue Service

(Rev. August 2007)
Use with Form 706-NA (Rev. October 2006)
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, 2006.)
Section references are to the Internal
Revenue Code unless otherwise noted.

What’s New
• For 2007, the average annual net
income tax liability for the 5 taxable
years ending before an individual
expatriated has increased from
$131,000 to $136,000. See U.S.
expatriate, After June 3, 2004 below for
more information.
• File Form 706-NA at the Internal
Revenue Service Center listed under
Where To File on page 2.

General Instructions
Purpose of Form
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.
For information about transfer

TIP certificates for U.S. assets, write
to the following address:
Internal Revenue Service
Estate Tax Group
S:SE:SP:EG:EC:1206
1111 Constitution Ave. NW, LE-4435
Washington, DC 20224
Note. In order to complete this return,
you must obtain Form 706, United
States Estate (and Generation-Skipping
Transfer) Tax Return, and its separate
instructions. You must attach schedules
from Form 706 if you intend to claim a
marital deduction, a charitable
deduction, a qualified conservation
easement exclusion, or a credit for tax
on prior transfers, or if you answer
“Yes” to question 5, 7, 8, 9a, 9b, or 11
in Part III, General Information. You will
need the instructions to Form 706 to
explain how to value stocks and bonds.
Make sure that you use the version of
Form 706 that corresponds to the date
of the decedent’s death.

Definitions
The following definitions apply in these
instructions.
United States. The United States
means the 50 states and the District of
Columbia.
Nonresident alien decedent.
A nonresident alien decedent is a
decedent 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.
Long-term United States resident.
A long-term U.S. resident is an alien
who is a lawful permanent resident of
the U.S. in at least eight of the last
fifteen taxable years ending with the
taxable year in which U.S. residency is
terminated.
Executor. An executor is the personal
representative, executor, executrix,
administrator, or administratrix of the
deceased person’s estate. If no
executor is appointed, qualified, and
acting in the United States, every
person in actual or constructive
possession of any of the decedent’s
property must file a return. If more than
one person must file, it is preferable
that they join in filing one complete
return. Otherwise, each must file as
complete a return as possible, including
a full description of the property and
each person’s name who holds an
interest in it.
U.S. expatriate. Generally, a U.S.
expatriate is one who, within ten years
before the date of death, lost U.S.
citizenship or (in certain cases) ended
long-term U.S. residency with the
principal purpose of avoiding U.S.
taxes. See the instructions for Question
6a and Question 6b on page 2. Also,
see effective dates below for more
information.
After June 3, 2004. A citizen or
long-term resident, who lost U.S.
citizenship or residency after June 3,
2004, is subject to the alternative tax
regime of section 877 when the
individual:
Cat. No. 63118N

• Has average annual net income tax

in excess of $136,000 (for 2007) for the
5 taxable years preceding the loss of
U.S. citizenship;
• Has a net worth of $2,000,000 or
more on the date of the loss of U.S.
citizenship; or
• Fails to certify compliance with all
federal tax obligations for the five
preceding taxable years, unless he or
she is a minor or a dual citizen without
substantial contact with the United
States. See sections 877(c)(2)(B) and
(c)(3), for more information.
On or after February 6, 1995.
Under prior law, citizens or certain
long-term residents (as defined in
section 877(e)), who lost U.S.
citizenship or residency on or after
February 6, 1995, are presumed to
have the principal purpose of avoiding
U.S. taxes, if the decedent’s average
annual net income tax liability or net
worth exceeds certain limits. However,
the executor has an opportunity to
prove otherwise. See sections
877(a)(1), (2), and (c), before its
amendment by Public Law 108-357, for
more information.

Who Must File
The executor must file Form 706-NA if
the date of death value of the
decedent’s gross estate located in the
United States under Internal Revenue
Code situs rules exceeds the filing limit.
The filing limit is $60,000 reduced by
the sum of:
• the gift tax specific exemption
(section 2521) allowed with respect to
gifts made between September 9,
1976, and December 31, 1976,
inclusive, and
• the total taxable gifts made after
December 1976, that are not included
in the gross estate.

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

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Where To File

Attach an English translation to all
documents in other languages.

Form 706-NA must be filed at:
Internal Revenue Service Center
Cincinnati, OH 45999

Penalties
The law provides for penalties for both
late filing of returns and late payment of
tax unless there is reasonable cause
for the delay. There are also penalties
for willful attempts to evade or defeat
payment of tax.
The law also provides for penalties
for valuation understatements that
cause an underpayment of tax. See
sections 6662(g) and (h) for more
details.

Death Tax Treaties
Death tax treaties are in effect with the
following countries:
Australia
Austria
Canada*
Denmark
Finland
France
Germany
Greece
Ireland

Italy
Japan
Netherlands
Norway
South Africa
Sweden
Switzerland
United Kingdom

*Article XXIX B of the United States — Canada
Income Tax Treaty

If you are reporting any items on this
return based on the provisions of a
death tax treaty or protocol, you may
have to attach a statement to this return
disclosing the return position that is
treaty based. See Regulations section
301.6114-1 for details.

Specific Instructions
Attachments
If the decedent died testate, 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.
For closely held or inactive corporate
stock, attach the balance sheets,
particularly the one nearest the
valuation date, and statements of the
net earnings or operating results and
dividends paid for each of the 5
preceding years. Attach any other
documents, such as appraisal lists,
needed for explanation. Also attach
copies of all available U.S. gift tax
returns the decedent filed. Other
documents may be required as
explained in these instructions.

How To Complete Form
706-NA
First, enter the decedent’s name and
the other information called for in Part I.
For item 2, enter the decedent’s social
security number (SSN) or individual
taxpayer identification number (ITIN),
whichever is applicable. Then answer
all of the questions in Part III.
The estate tax is imposed on the
decedent’s gross estate in the United
States, reduced by allowable
deductions. Compute the gross estate
in the United States on Schedule A.
Reduce the Schedule A total by the
allowable deductions to derive the
taxable estate on Schedule B, and
figure the tax due using the Tax
Computation schedule (Part II).

Part III. General Information
Question 6a. If you answer “Yes,”
please attach a statement listing:
• The citizenship of the decedent’s
parents,
• Whether the decedent became a
U.S. citizen through a naturalization
proceeding in the United States, and
• When the decedent lost U.S.
citizenship or residency.
Question 6b. If you answer “Yes,” but
maintain that avoiding U.S. taxes was
not a principal purpose for the
decedent’s loss of citizenship or
residency, attach documents to sustain
your position. See Definitions on
page 1.
Question 9. A general power of
appointment is any power of
appointment exercisable in favor of the
decedent, the decedent’s estate, the
decedent’s creditors, or the creditors of
the decedent’s estate, and includes the
right of a beneficiary to appropriate or
consume the principal of a trust. For a
complete definition, see section 2041.

Schedule A
Before you complete Schedule A, you
must determine what assets are
included in the decedent’s entire gross
estate, wherever located. However, list
on Schedule A only those assets
included in the entire gross estate that
are located in the United States. Enter
the total value of assets located outside
the United States on line 2 of
Schedule B.
Entire gross estate. The entire gross
estate is figured the same way for a
nonresident alien decedent as for a
U.S. citizen or resident. It consists of all
property the decedent beneficially
owned, wherever located, and includes
the following property interests.

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• Generally, the full value of property

the decedent owned at the time of
death as a joint tenant with right of
survivorship (but if the surviving spouse
is a U.S. citizen, then only half the
value of property held by the decedent
and surviving spouse either as joint
tenants with right of survivorship or as
tenants by the entirety). For exceptions,
see the instructions on the reverse side
of Schedule E, Form 706;
• Property the decedent and a
surviving spouse owned as community
property to the extent of the decedent’s
interest in the property under applicable
state, possession, or foreign law;
• A surviving spouse’s dower or
curtesy interest and all substitute
interests created by statute;
• Proceeds of insurance on the
decedent’s life, generally including
proceeds receivable by beneficiaries
other than the estate;
• Several kinds of transfers the
decedent made before death;
• Property in which the decedent either
held a general power of appointment at
the time of death, or used or released
this power in certain ways before
death; and
• Certain annuities to surviving
beneficiaries.
For additional information
concerning joint tenancies, tenancies
by the entirety, annuities, life insurance,
transfers during life, and powers of
appointment, see the Instructions for
Form 706.
Enter on Schedule A all of the assets
that meet both the following tests.
• They are included in the entire gross
estate and
• They are located in the United
States. (See Determining where assets
are located below.)
Determining where assets are
located. Unless a treaty provides
otherwise (see Death Tax Treaties
above), use the following rules to
determine whether assets are located
in the United States.
Real estate and tangible personal
property. Real estate and tangible
personal property are located in the
United States, if they are physically
located there.
Note. An exception is made for works
of art, which are owned by a
nonresident alien (NA) and are located
within the United States, if on the date
of death (of the NA-owner), the works
of art are:
• Imported solely for public exhibition,
• On loan to a non-profit public gallery
or museum, and
• On exhibition or en route to or from
exhibition.
Stock. Generally, no matter where
stock certificates are physically located,

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Instructions for Form 706-NA

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stock of corporations organized in or
under U.S. law is properly located in
the United States, and all other
corporate stock is property located
outside the United States.
Stock in a Regulated Investment
Company (RIC). For a NA-decedent
who died after 2004, a portion of stock
in a regulated investment company
(RIC) is treated as property located
outside the United States in the
proportion of the RIC’s qualifying assets
in relation to the total assets owned by
the RIC at the end of the quarter
immediately preceding the decedent’s
death.
Qualifying assets are assets that, if
owned directly by the decedent, would
have been:
• Bank deposits and amounts
described in section 871(i)(3),
• Portfolio debt obligations,
• Certain original issue discount
obligations,
• Debt obligations of a U.S. corporation
that are treated as giving rise to foreign
source income, and
• Other property not within the
United States.
See section 2105(d) for details.
Insurance proceeds. Proceeds of
insurance policies on the decedent’s life
are property located outside the United
States.
Debt obligations within U.S. Debt
obligations are generally property
located in the United States if they are
debts of a U.S. citizen or resident, a
domestic partnership or corporation, a
domestic estate or trust, the United
States, a state or state’s political
subdivision, or the District of Columbia.
Debt obligations outside U.S.
The following debt obligations are
generally treated as located outside the
United States.
• Debt obligations (whether registered
or unregistered) issued after July 18,
1984, if the interest on them would be
eligible for tax exemption under section
871(h)(1) had such interest been
received by the decedent at the time of
his death. However, if the debt earns
contingent interest, some or all of it
may be considered property in the
United States (section 2105(b)).
• A debt obligation of a domestic
corporation, if the interest from it (had it
been received at the time of death)
would have been treated as income
from outside the United States because
the corporation derived less than 20%
of its gross income from sources in the
United States during its 3 tax years
before the decedent’s death (section
861(a)(1)(A)).
• Certain short-term original issue
discount debt obligations. See section
2105(b)(4) for details.

Deposits. The following deposits
are treated as located outside the
United States, if they are not effectively
connected with conducting a trade or
business within the United States:
• A deposit with a U.S. bank or a U.S.
banking branch of a foreign corporation,
• A deposit or withdrawable account
with a savings and loan association
chartered and supervised under federal
or state law,
• An amount held by a U.S. insurance
company under an agreement to pay
interest, and
• A deposit in a foreign branch of a
U.S. bank.
If an asset is included in the total
gross estate because the decedent
owned it at the time of death, apply the
above location rules as of the date of
the decedent’s death. However, if an
asset is included in the decedent’s total
gross estate under one of the transfer
provisions (sections 2035, 2036, 2037,
and 2038), it is treated as located in the
United States if it fulfills these rules
either at the time of the transfer or at
the time of death.
For example, if an item of tangible
personal property was physically
located in the United States on the date
of a section 2038 transfer but had been
moved outside the United States at the
time of the decedent’s death, the item
would be considered still located in the
United States and should be listed on
Schedule A.
Describe the property on Schedule A
in enough detail to enable the IRS to
identify it. To determine the fair market
value of stocks and bonds, use the
rules in the instructions for Schedule B
of Form 706.
Stocks. In descriptions of stock,
include:
• The corporation’s name;
• The number of shares;
• Whether common or preferred (if
preferred, what issue);
• The par value (when needed for
identification);
• Nine-digit CUSIP number; and
• The quotation at which reported.
Give the main exchange for listed
stock. For unlisted stock, give the post
office address of the main business
office of the corporation, the state in
which incorporated, and the
incorporation date.
Bonds. In bond descriptions,
include:
• The quantity and denomination,
• Obligor’s name,
• Maturity date,
• Interest rate,
• Each date when interest is payable,
• Nine-digit CUSIP number, and
• Series number (if more than one
issue).

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Give the exchange where the bond
is listed. If it is unlisted, give the
corporation’s main business office.
If you are required to file Schedule
E, G, or H from Form 706, you need not
enter the assets reported on those
schedules on Schedule A of this Form
706-NA. Instead, attach the schedules
to Form 706-NA, in column (b) enter
“Total from Schedule _ _ _ _ _, Form
706,” and enter the total values from
the attached schedules in either column
(d) or (e).
If the decedent was a U.S.
expatriate, the decedent is treated as
owning a prorated share of the U.S.
property held by a foreign corporation
in which he or she directly owned at
least 10% of the voting stock and, with
related interests, controlled over 50% of
it (section 2107(b)).
Property valuation date. Generally,
property must be valued as of the date
of death. Columns (c) and (d) do not
apply in this case, and you may use the
space to expand descriptions from
column (b).
However, you may elect to use the
alternate valuation date. To make this
election, check the “Yes” box at the
beginning of Schedule A. If you do so,
the election applies to all property, and
you will need to complete each column
in Schedule A. Under this election, any
property distributed, sold, exchanged,
or otherwise disposed of within 6
months after the decedent’s death is
valued as of the date of the disposition.
Any property not disposed of during
that period is valued as of the date 6
months after the decedent’s death.
You may not elect alternate
valuation unless the election will
decrease both the value of the gross
estate and the net estate tax due after
application of all allowable credits.

Qualified Conservation
Easement Exclusion
Under section 2031(c), you may elect to
exclude a portion of the value of land
that is subject to a qualified
conservation easement. You make the
election by attaching Schedule U of
Form 706 with all the required
information. To elect the exclusion, you
must include on Schedule A:
1. The decedent’s interest in the
land that is subject to the exclusion and
2. Exclude the applicable value of
the land (amount from line 20,
Schedule U) that is subject to the
easement on Schedule A.
You must make the election on a
timely filed Form 706-NA, including
extensions. For more information, see
the Instructions for Form 706.

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Instructions for Form 706-NA

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1st Circulation Draft as of 7-13-2007
Canadian Small Estate Relief
If you are claiming a small estate
exemption (worldwide estate of a
Canadian resident decedent not more
than $1.2 million) from tax on U.S.
securities or certain other U.S. situs
property, under the 1995 Protocol to
the Canadian income tax treaty, do not
list the exempt assets on Schedule A.
Instead, list those assets and their
values in a statement attached to the
return specifying that you are relying on
the treaty. To determine initially
whether the small estate exemption
applies, however, you must include the
exempt assets in the value of the entire
gross estate, wherever located, on lines
2 and 3 of Schedule B.

Schedule B. Taxable Estate
For the line 5 deduction to be
allowed, you must complete
CAUTION lines 1 through 4 and document
the amounts you include on lines 2
and 4.
To document the line 2 amount,
attach a certified copy of the foreign
death tax return; or if none was filed, a
certified copy of the estate inventory
and the schedule of debts and charges
that were filed with the foreign probate
court or as part of the estate’s
administration proceedings.
Supplement these documents with
attachments if they do not set forth the
entire gross estate outside the United
States. If more proof is needed, you will
be notified.
To document the line 4 amount,
attach an itemized schedule. For each
expense or claim, specify the nature
and amount and give the creditor’s
name. Describe other deductions fully
and identify any particular property to
which they relate.
Line 2. The amount on line 2 is the
total value of the assets included in the
entire gross estate that were located
outside the United States. If you claim
deductions on line 5 of Schedule B, you
must also document the amount you
enter on line 2. See the first paragraph
under Schedule B above.
If you elected the alternate valuation
date for property listed on Schedule A,
use it also for the assets reported on
line 2. Otherwise, value the amounts as
of the date of death.
Line 4. You may deduct the following
items whether or not they were incurred
or paid in the United States:
• Funeral expenses;
• Administration expenses;
• Claims against the estate;
• Unpaid mortgages and other liens;
and
• Uncompensated losses that were
incurred during settlement of the estate

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and that arose from theft or from
casualties, such as fires, storms, or
shipwrecks.
You may deduct only that part of a
debt or mortgage that was contracted in
good faith and for full value in money or
money’s worth. You may deduct
mortgages only if you included the full
value of the mortgaged property in the
total gross estate on line 3. Do not
deduct tax on income received after
death or property taxes accrued after
death. See Line 7 below for details on
deducting death taxes.
On line 4, show the total of these
deductible items. In general, the total is
limited to the amount on line 3.
Line 6. Use line 6 to enter the
following deductions.
Charitable deduction. Unless a
treaty allows otherwise, you may take a
charitable deduction only if the transfer
was to a domestic entity or for use in
the United States as described in the
Instructions for Form 706.
Attach Schedule O of Form 706. If
you claim the deduction under a treaty,
specify the applicable treaty and attach
a computation of the deduction.
Marital deduction. Unless a treaty
allows otherwise, you may only take a
marital deduction if the surviving
spouse is a U.S. citizen or if the
property passes to a qualified domestic
trust (QDOT) described in section
2056A and an election is made on
Schedule M of Form 706.
Attach Schedule M of Form 706, and
a statement showing your computation
of the marital deduction.
See section 2518 for the rules
governing disclaimers of interests
in property.
Line 7. You may take a deduction on
line 7 for death taxes (estate,
inheritance, legacy, or succession
taxes) you paid to any state or the
District of Columbia on property listed in
Schedule A. To calculate the deduction
for state death taxes, use the formula
below. Enter the result on line 7.
Total value of assets
in the gross estate subject
to state death taxes
Gross estate located in the
U.S. (line 1 of Schedule B)

x

Total state
death taxes
paid

Generally, you must claim this
deduction within 4 years of filing the
return. However, see section 2058(b)
for exceptions and periods of
limitations.
For the deduction to be allowed, you
must file a certificate signed by the
appropriate official of the taxing state.
The certificate should show:
• The total tax charged,
• Any discount allowed,

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• Any penalties and interest imposed,
• The tax actually paid, and
• Each payment date.
If possible, attach the certificate to
this return; otherwise, please file it as
soon as possible.
If you later recover any of the state
tax for which you claim this deduction,
you must notify the IRS at the following
address within 30 days of receiving any
refund of state taxes.
Internal Revenue Service Center
Cincinnati, OH 45999

Part II. Tax Computation
Line 4 and Line 5. To determine the
tentative tax on the amount on line 2 (to
be entered on line 4) and the tentative
tax on the amount on line 3 (to be
entered on line 5), use Table A in the
version of the Instructions for Form 706
that corresponds to the decedent’s date
of death.
Line 7. Enter the unified credit. The
unified credit is allowed for the smaller
of the line 6 amount or the maximum
unified credit. In general, the maximum
unified credit is $13,000.
For a citizen of a U.S. possession
(section 2209), the maximum unified
credit is the greater of:
• $13,000 or
• The product of $46,800 times a
fraction.
The numerator of the fraction is the
part of the gross estate located in the
United States (line 1 of Schedule B),
and the denominator is the entire gross
estate wherever located (line 3 of
Schedule B).
If the unified credit is affected by a
treaty, see section 2102(b)(3)(A). (At
the time this form went to print, treaties
with Australia, Canada, Finland,
Germany, Greece, Italy, Japan,
Norway, and Switzerland contained
provisions to which section
2102(b)(3)(A) applies.)
Any amount previously allowed
as a unified credit against the
CAUTION gift tax will reduce, dollar for
dollar, the unified credit allowed the
estate (section 2102(c)(3)(B)).
Line 9. Use line 9 to enter the
following credits.
Credit for federal gift taxes. See
sections 2102 and 2012. Attach
computation of credit.
Canadian marital credit. In
addition to the unified credit, a
nonrefundable marital credit may be
allowed if all applicable elections are
made. The credit amount is generally
limited to the lesser of:
• The unified credit allowed to the
estate (before reduction for any gift tax
unified credit) or

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1st Circulation Draft as of 7-13-2007

• The amount of estate tax that would

otherwise be imposed by the United
States on the transfer of qualifying
property to the surviving spouse.
See the Canadian income tax treaty
protocol for details on computing the
credit. Also, attach a computation of the
credit and on the dotted line to the left
of the line 9 entry, write “Canadian
marital credit.”
Line 13. If you answered “Yes” to
Question 11 of Part III, you must
complete and attach Schedules R and/
or R-1 from Form 706.
For the purposes of Form 706-NA,
the GST tax is imposed only on
transfers of interests in property that

are part of the gross estate in the
United States. Therefore, when
completing Schedules R and/or R-1,
you should enter only transfers of
interests in property that you listed on
Schedule A of Form 706-NA.
Otherwise, complete Schedules R and/
or R-1 according to their instructions
and enter the total GST tax from
Schedule R on line 13.
For details, see Regulations section
26.2663-2.
Line 15. Attach an explanatory
statement if earlier payments were
made to the Internal Revenue Service.
Line 16. Pay the balance due within 9
months after the decedent’s death

unless an extension of time to pay was
granted. Make the check or money
order payable to the “United States
Treasury” for the face value in U.S.
dollars.

Signature
Form 706-NA must be signed. Each
executor must verify and sign it. If
another person prepares Form 706-NA
for the executor, the preparer must also
sign. The executor may use Form 2848,
Power of Attorney and Declaration of
Representative, to authorize another
person to act for him or her before the
Internal Revenue Service.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws and
to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long
as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return
information are confidential as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average
time is:
Recordkeeping
1 hr., 25 min.

Learning about the law or
the form
55 min.

Preparing the form
1 hr., 36 min.

Copying, assembling, and
sending the form to the IRS
34 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we
would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not send the tax form to this
address. Instead, see Where To File on page 2.

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