Form 706-NA

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Form 706-NA

A form one files with the IRS to compute the estate tax liability for non-resident persons who are not U.S. citizens. One must file a Form 706-NA if the gross value of the decedent's estate in the United States exceeds $60,000.
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Because the tax law applicable to decedents domiciled in, or who are a citizens of, treaty countries varies so greatly from the tax law applicable to the general population of nonresident alien decedents, the data from Forms 706-NA identified as treaty returns are presented separately from the data from regular (nontreaty) returns.
The number of Forms 706-NA filed declined significantly in the 3-year period from 2009 to 2011, from 824 returns filed in 2009, to only 438 filed in 2011 (Figure A).
Decedents with nontreaty Forms 706-NA were most frequently domiciled in Brazil, China, Israel, Mexico, Puerto Rico, Taiwan, or Venezuela at the time of death.
assets reported on Forms 706-NA can differ from the amount of U.
Forms 706-NA are filed by the estates of nonresident alien decedents to report assets held in the U.