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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[4] Form 706 is the regular estate tax return; Form 706NA is for U.S.
Figure A Form 706NA Returns Filed in 2003, 2004, and 2005, by Type of Return 2003 Type of return Number of Percentage returns of total (1) (2) Total (1) 525 100.0 Treaty status returns 398 75.8 Nontreaty status returns 127 24.2 2004 Type of return Number of Percentage returns of total (3) (4) Total (1) 606 100.0 Treaty status returns 459 75.7 Nontreaty status returns 147 24.3 2005 Type of return Number of Percentage returns of total (5) (6) Total (1) 734 100.0 Treaty status returns 567 77.2 Nontreaty status returns 167 22.8 (1) Excludes 4 incomplete returns for 2003 and 4 incomplete returns for 2004.
[5] Form 706 is the regular estate tax return', Form 706NA is for U.S.
The number of nonresident alien decedents whose estates filed a regular Form 706NA was 139 in 2001 and 137 in 2002 (see Figure B).
In Filing Year 2002, there were no estates that filed a Form 706NA from India or the Virgin Islands, the leader and third largest average U.S.
Part 2, line 7 of Form 706NA is the line on which the estate of the decedent reports the unified credit.
The number of nonresident alien decedents whose estates filed a regular Form 706NA was 126 in 1999 and 113 in 2000 (see Figure B).
In Filing Year 2000, there were no estates that filed a Form 706NA from Afghanistan, the leader from 1999.
Figure A Form 706NA Returns Filed in 1999 and 2000, by Type of Return 1999 2000 Number Percentage Number Percentage Type of return of of of of returns total returns total (1) (2) (3) (4) Total 552 100.0 438 100.0 Regular 126 22.8 113 25.8 Treaty status 350 63.4 290 66.2 Incomplete/out-of-scope 76 13.8 35 8.0 Figure B Form 706NA Returns Filed in 1999 and 2000: Number of Returns and U.S.