Form 706-NA

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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Form 8971, with attached Schedule(s) A, is a separate filing requirement from the Form 706 or Form 706-NA, and should not be attached to the estate tax return.
(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.