i706-na--2022-10-00

Instructions for Form 706-NA

Department of the Treasury
Internal Revenue Service

(Rev. October 2022)

United States Estate (and Generation-Skipping Transfer) Tax Return
Estate of nonresident not a citizen of the United States
by the beneficiary. To satisfy the consistent basis
reporting requirements, the estate must file Form 8971,
Information Regarding Beneficiaries Acquiring Property
From a Decedent. See Form 8971 and its instructions.

Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments

Estate Tax Closing Letters

For the latest information about developments related to
Form 706-NA and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form706NA.

An estate tax closing letter (ETCL) will not be issued
unless a request is made via Pay.gov. To allow time for
processing, please wait at least 9 months after filing Form
706-NA to request an estate tax closing letter.

What’s New

ETCL fee. Effective October 28, 2021, final regulations
TD 9957 established a user fee of $67 for persons
requesting the issuance of an ETCL. To make an ETCL
request after October 28, 2021, you must go to Pay.gov to
submit a request and pay the user fee. Go to Frequently
Asked Questions on the Estate Tax Closing Letter, for
instructions and more information related to ETCLs.

Estate tax closing letter fee. Effective October 28,
2021, a user fee of $67 was established for persons
requesting the issuance of an estate tax closing letter
(ETCL). See ETCL fee, later, for more information.

General Instructions
Purpose of Form

Form 706-NA is used to compute estate and
generation-skipping transfer (GST) tax liability for
nonresident not a citizen (NRNC) 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 certificates for U.S.

TIP assets, write to the following address.

Definitions

Internal Revenue Service
Attn: E&G, Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915

The following definitions apply in these instructions.
United States. The United States means the 50 states
and the District of Columbia.

Note. In order to complete this return, you must obtain
Form 706, United States Estate (and Generation-Skipping
Transfer) Tax Return, and its 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 for 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.

Consistent Basis Reporting

Estates are required to report to the IRS and the recipient
the estate tax value of each asset included in the gross
estate within 30 days of filing Form 706-NA, or earlier if
the return is filed late. The basis of certain assets when
sold or otherwise disposed of must be consistent with the
basis (estate tax value) of the asset when it was received
Sep 19, 2022

Account transcripts in lieu of ETCL. Instead of an
ETCL, the executor of the estate may request an account
transcript, which reflects transactions including the
acceptance of Form 706-NA or the completion of an
examination. Account transcripts are available online to
registered tax professionals using the Transcript Delivery
System (TDS) or to authorized representatives making
requests using Form 4506-T. Go to Transcripts in Lieu of
Estate Tax Closing Letters for specific instructions to
request online transcripts using the TDS or hardcopy
transcripts using Form 4506-T.

Domicile. For estate tax purposes, a person acquires
domicile in a place by living there, for even a brief period
of time, with no definite present intention of later moving.
For this purpose, the United States includes only the
states and the District of Columbia. See Regulations
section 20.0-1 for more information.
Nonresident not a citizen (NRNC) of the United
States. For estate tax purposes, a decedent is an NRNC
of the United States if the decedent is neither domiciled in
nor a citizen of the United States at the time of death. A
decedent who acquired U.S. citizenship solely by reason
of being a citizen of a U.S. territory or by reason of birth or
residence within a U.S. territory is not treated as a U.S.
citizen.
Note. A decedent may be a U.S. resident for income tax
purposes yet be considered a nonresident for estate tax
purposes.
Long-term U.S. resident. A long-term U.S. resident is
an individual (other than a U.S. citizen) who has been a

Cat. No. 63118N

sections 877 and 2107 and Form 8854 as they existed in
the relevant tax year for additional information.

lawful permanent resident of the United States (green
card holder) for income tax purposes in at least 8 of the
last 15 tax years ending with the tax year in which U.S.
income tax residency is terminated. See section 877(e) for
more information.

Who Must File

The executor must file Form 706-NA if the date of death
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. The gift tax specific exemption refers to the
amount allowed for gifts made by the decedent between
September 9, 1976, and December 31, 1976, inclusive.
The amount of adjusted taxable gifts refers to the amount
of adjusted taxable gifts made by the decedent after
December 31, 1976.

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.
Executors must provide documentation proving their
status. Documentation will vary but may include a certified
copy of the will or a court order designating the
executor(s). A statement by the executor(s) attesting to
their status is insufficient.

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,
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. If you have
already received a 6-month extension and are an
executor who is out of the country, you may apply for an
additional extension of time to file by filing a second Form
4768 and completing the form and attaching a written
statement of explanation as instructed. For both
extensions, check the “Form 706-NA” box in Part II of
Form 4768.

U.S. expatriate. Special estate tax rules may apply to
decedents who expatriated from the United States prior to
death. For these purposes, both U.S. citizens who
relinquished their citizenship and long-term residents who
have surrendered their green card or taken a position
under a tax treaty that they are solely a resident of the
other country, are treated as expatriates.
For decedents who expatriated prior to June 17, 2008,
and were still subject to the 10-year alternative tax regime
of section 877(b) on the date of death, the rules in section
2107 apply to determine the value of the decedent’s U.S.
taxable estate. For decedents who expatriated on or after
June 17, 2008, and were “covered expatriates” on the
date of death, as defined in section 877A(g)(1), the rules
in section 2107 do not apply, but the rules of section 2801
may apply. So decedents who expatriated on or after
June 17, 2008, are generally subject to U.S. estate tax as
all other NRNC decedents, and the references to “U.S.
expatriate” in these instructions refer only to decedents
who expatriated prior to June 17, 2008. See the
instructions for Question 6a and Question 6b, later. Also,
see effective dates, later, for more information.
Expatriation after June 3, 2004, but before June 17,
2008. A decedent would have been subject to the
10-year alternative tax regime of section 877(b) if the
individual met one of three tests set out under section
877(a) relating to:

Private delivery services (PDSs). You can use certain
PDSs designated by the IRS to meet the "timely mailing
as timely filing/paying" rule for tax returns and payments.
Go to IRS.gov/PDS for the current list of designated
services.
The PDS can tell you how to get written proof of the
mailing date.
For the IRS mailing address to use if you're using a
PDS, go to IRS.gov/PDSStreetAddresses.

!

CAUTION

PDSs can’t deliver items to P.O. boxes. You must
use the U.S. Postal Service to mail any item to an
IRS P.O. box address.

Where To File

File Form 706-NA at the following address.
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

1. Average annual net income tax liability,
2. Net worth, and

If using a PDS, use this address.

3. Certification of tax compliance.
See sections 877 and 2107 and Form 8854, Initial and
Annual Expatriation Statement, as they existed in the
relevant tax year for additional information.
Expatriation on or after February 6, 1995, through
June 3, 2004. A decedent would have been presumed to
be subject to the 10-year alternative tax regime of section
877(b) if the individual's average annual net income tax
liability or net worth exceeded certain limits, absent a
private letter ruling reversing the presumption. See

Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108

Penalties

Section 6651 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.
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Instructions for Form 706-NA (Rev. 10-2022)

The law also provides for penalties for valuation
understatements that cause an underpayment of tax. See
sections 6662(g) and (h) for more details.

Specific Instructions
Attachments

Reasonable-cause determinations. If you receive a
notice about penalties after you file Form 706-NA, send an
explanation, and we will determine if you meet
reasonable-cause criteria. Do not attach an explanation
when you file Form 706-NA. Explanations attached to the
return at the time of filing will not be considered.

If the decedent died testate (with a legally valid will),
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.

Return preparer. Estate tax return preparers who
prepare any return or claim for refund that reflects an
understatement of tax liability due to an unreasonable
position are subject to a penalty equal to the greater of
$1,000 or 50% of the income earned (or to be earned) for
the preparation of each such return. Estate tax return
preparers who prepare any return or claim for refund that
reflects an understatement of tax liability due to willful or
reckless conduct are subject to a penalty of $5,000 or
75% of the income earned (or income to be earned),
whichever is greater, for the preparation of each such
return. See section 6694(a) and 6694(b), the related
regulations, and Announcement 2009-15, 2009-11 I.R.B.
687, available at Announcement 2009-15, for more
information.

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 appraisals,
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.
Attach an English translation to all documents in other
languages.

Part I. Decedent, Executor, and
Attorney

Death Tax Treaties

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. If the decedent has
already been assigned an IRSN, please enter the number
on line 2. If the decedent does not have an SSN, ITIN, or
an IRSN, leave line 2 blank.

Death tax treaties are in effect with the following countries.
Australia
Austria
Canada*
Denmark
Finland
France
Germany
Greece

Ireland
Italy
Japan
Netherlands
South Africa
Switzerland
United Kingdom

Part III. General Information

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

Authorization. Completing the authorization permits the
attorney, accountant, enrolled agent, or other
representative indicated to represent the estate before the
IRS and receive confidential tax information. It will not
authorize the representative to enter into closing
agreements for the estate.
If you intend for the representative to represent the
estate before the IRS, the representative must complete
and sign this authorization. If you would like to authorize
your representative to perform other acts on behalf of the
estate, you must file Form 2848, Power of Attorney and
Declaration of Representative. Complete and attach Form
2848 if you would like to authorize:
• Persons other than attorneys, accountants, or enrolled
agents to represent the estate;
• More than one person to receive confidential
information or represent the estate; or
• Someone to sign agreements, consents, waivers, or
other documents for the estate.

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

How To Complete Form 706-NA
Complete Form 706-NA in this order.
1. Part I.
2. Part III.
3. Schedule A and B.
4. Part II.
The estate tax is imposed on the decedent's gross
estate in the United States, reduced by allowable
deductions. Figure 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 Part II. Tax
Computation.

Instructions for Form 706-NA (Rev. 10-2022)

If you wish only to authorize someone to inspect or
receive confidential tax information verbally and/or in
writing, complete and attach Form 8821, Tax Information
Authorization. Individuals authorized by Form 8821 are
not authorized to:
• Speak on behalf of the estate;
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• Property in which the decedent either held a general

• Execute a request to allow disclosure of tax return or
•
•
•

tax return information to another third party;
Advocate your position with respect to federal tax
laws;
Execute waivers, consents, closing agreements; or
Represent you in any other manner before the IRS.

•

power of appointment at the time of death, or used or
released this power in certain ways before death.
Certain annuities to surviving beneficiaries.

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.

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 of
the following tests.
• They are included in the entire gross estate.
• They are located in the United States.

Question 6b. If you answered “Yes,” and the decedent
lost U.S. citizenship or long-term resident status within 10
years of death and prior to June 17, 2008, but you
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, earlier.

Determining where assets are located. Unless a treaty
provides otherwise (see Death Tax Treaties, earlier), 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.

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(b).

Note. An exception is made for works of art that are
owned by an NRNC decedent and are located within the
United States, if on the date of death the works of art are:
• Imported solely for public exhibition,
• On loan to a nonprofit public gallery or museum, and
• On exhibition or en route to or from exhibition.

Stock. Generally, no matter where stock certificates
are physically located, stock of corporations organized in
or under U.S. law is property 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 an NRNC decedent who died after 2004 and before
2012, a portion of stock in a 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.

Schedule A. Gross Estate in the
United States

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 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 an NRNC 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.
• 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 for Form 706,
Schedule E.
• 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.

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 United States. 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.

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Instructions for Form 706-NA (Rev. 10-2022)

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).

Debt obligations outside United States. 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 the decedent’s death.
However, if the debt earns contingent interest, some
or all of it may be considered property in the United
States (section 2105(b)(3)).
• Certain short-term original issue discount debt
obligations.

Give the exchange where the bond is listed. If it is
unlisted, give the corporation's main business office.
CUSIP number. The CUSIP (Committee on Uniform
Security Identification Procedures) number is a nine-digit
number that is assigned to all stocks and bonds traded on
major exchanges and many unlisted securities. Usually,
the CUSIP number is printed on the face of the stock
certificate. If you do not have a stock certificate, the
CUSIP number may be found on the broker's or
custodian's statement or by contacting the company's
transfer agent.
Schedules E, G, or H. If you are required to file
Schedule E, G, or H from Form 706, you do not need to
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).

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.
• 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.
If the decedent was a U.S. expatriate subject to 877(b)
at the time of death, the decedent is treated as owning a
prorated share of the U.S. property held by a foreign
corporation in which the decedent directly or indirectly
owned at least 10% of the voting stock and, directly,
indirectly, or constructively, owned more than 50% of the
stock by vote or value (section 2107(b)).
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 Form 706, Schedule B—Stocks and
Bonds.
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 (defined later); and
• The quotation at which reported.

Instructions for Form 706-NA (Rev. 10-2022)

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 of Schedule U) that is subject to the easement
on Schedule A.

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• Uncompensated losses that were incurred during

You must make the election on a timely filed Form
706-NA, including extensions. For more information, see
the Instructions for Form 706.

settlement of the estate 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
to the extent of the full value of the mortgaged property
included 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, later, 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.
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.

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.

United States–United Kingdom Treaty

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. See Regulations section 20.2056A-2(d) for additional
QDOT requirements.
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.

If a decedent who was a U.K. national, but was neither
domiciled in nor a national of the United States, has
property that is subject to U.S. estate tax under the terms
of the United States–United Kingdom Treaty, the treaty
places a limit on the amount of U.S. estate tax owed on
such property. The tax may not exceed the U.S. estate tax
that could have been imposed on the decedent’s
worldwide assets had the decedent died domiciled in the
United States. If the amount of tax on the property
exceeds that limit, the lower amount may be reported as
the tax due on the Form 706-NA. You must attach to the
estate's Form 706-NA a statement showing the alternate
computation and claiming the benefit of the treaty
provision. See Paragraph 5 of Article 8 of the treaty.

Schedule B. Taxable Estate

!

CAUTION

For the line 5 deduction to be allowed, you must
complete lines 1 through 4 and document the
amounts you include on lines 2 and 4.

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.

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.
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.
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.

Total value of assets in the gross estate
subject to state death taxes
Gross estate located in the United States
(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,
• Any penalties and interest imposed,
• The tax actually paid, and
• Each payment date.

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 liens.

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Instructions for Form 706-NA (Rev. 10-2022)

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.

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.

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

Part II. Tax Computation
Lines 4 and 5. To determine the tentative tax on the
amount on line 2 (to be entered on line 5) and the tentative
tax on the amount on line 3 (to be entered on line 4), use
Table A—Unified Rate Schedule in the version of the
Instructions for Form 706 that corresponds to the
decedent's date of death.

Line 15. Attach an explanation if earlier payments were
made to the IRS.
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
“United States Treasury” for the face value in U.S. dollars.
No checks of $100 million or more accepted. The
IRS cannot accept a single check (including a cashier's
check) for amounts of $100,000,000 ($100 million) or
more. If you're sending $100 million or more by check,
you'll need to spread the payments over two or more
checks, with each check made out for an amount less
than $100 million. The $100 million or more amount limit
does not apply to other methods of payment (such as
electronic payments).

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 (see 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).

Signature(s)
If there is more than one executor, all listed
executors are responsible for the return. However,
CAUTION it is sufficient for only one of the co-executors to
sign the return.

!

Note. At the time this form went to print, treaties with
Australia, Canada, Finland, France, Germany, Greece,
Italy, Japan, and Switzerland contained provisions to
which section 2102(b)(3)(A) applies.

!

CAUTION

(3)(B)).

Form 706-NA must be signed. The executor must verify
and sign the declaration on page 1 under penalties of
perjury. The executor may use Form 2848 to authorize
another person to act for the executor before the IRS. See
the instructions for the authorization in Part III. General
Information, earlier, or the Instructions for Form 2848 and
Circular 230, Regulations Governing Practice before the
Internal Revenue Service, section 10.7(c)(1)(vii), for
information on representing a person or entity located
outside the United States.

Any amount previously allowed as a unified credit
against the gift tax will reduce, dollar for dollar, the
unified credit allowed the estate (section 2102(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
the executor elects this treaty benefit and waives the
benefit of any estate tax marital deduction allowable under
U.S. law. 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
• The amount of estate tax that would otherwise be
imposed by the United States on the transfer of
qualifying property to the surviving spouse.

Third-party designee. If you want to allow the return
preparer (listed on the bottom of page 1 of Form 706-NA)
to discuss your Form 706-NA with the IRS, check the
"Yes" box to the far right of your signature on page 1 of
your return. If you check the "Yes" box, you are
authorizing the IRS to call your return preparer to answer
questions that may arise during the processing of your
return. You are also authorizing the return preparer of your
Form 706-NA to:
• Give the IRS any information that is missing from your
return;
• Call the IRS for information about the processing of
your return or the status of your payment(s);
• Receive copies of notices or transcripts related to your
return, upon request; and
• Respond to certain IRS notices about math errors,
offsets, and return preparation.

See the 1995 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, enter “Canadian marital credit.”
Instructions for Form 706-NA (Rev. 10-2022)

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You are not authorizing your return preparer to receive
any refund check, to bind you to anything (including any
additional tax liability), or otherwise represent you before
the IRS. If you want to expand the authorization of your
return preparer, see Pub. 947, Practice Before the IRS
and Power of Attorney. The authorization will
automatically end 3 years from the date of filing Form
706-NA. If you wish to revoke the authorization before it
ends, see Pub. 947.
Generally, anyone who is paid to prepare the return
must sign the return in the space provided and fill in the

Paid Preparer Use Only area. See section 7701(a)(36)(B)
for exceptions.
In addition to signing and completing the required
information, the paid preparer must give a copy of the
completed return to the executor.
Note. A paid preparer may sign original or amended
returns by rubber stamp, mechanical device, or computer
software program.

Privacy Act and 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. Subtitle B and section 6109, and
the regulations, require you to provide this information.
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. However, section 6103 allows or requires the
Internal Revenue Service to disclose information from this form in certain circumstances. For example, we may disclose
information to the Department of Justice for civil or criminal litigation, and to cities, states, the District of Columbia, and
U.S. commonwealths or possessions for use in administering their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism. Failure to provide this information, or providing false
information, may subject you to penalties.
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
52 min.

Preparing the form
1 hr., 36 min.

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

Comments and suggestions. We welcome your comments about these instructions and your suggestions for future
editions. You can send us comments through IRS.gov/FormComments. Or, you can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider
your comments as we revise our tax forms, instructions, and publications. Do not send the tax form to this address.
Instead, see Where To File, earlier.

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Instructions for Form 706-NA (Rev. 10-2022)