1) Estates of nonresident aliens who held more than $60,000 in assets in the United States at their time of death are required to file Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States.
Figure A Number of Form 706-NA Returns, by Filing Year, Treaty Status, and Tax Status 2009 2010 Number Percentage Number Percentage Treaty status, of of of of tax status [1] returns total returns total (1) (2) (3) (4) All returns 824 100.