Form 706-NA

(redirected from Forms 706NA)

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.
Mentioned in ?
References in periodicals archive ?
In Filing Year 2003, estates of 525 nonresident alien decedents filed Forms 706NA, the Federal estate tax return for nonresident aliens.
Since 1995, SOI has conducted an annual study of Federal estate tax returns filed for nonresident aliens (Forms 706NA).
For Filing Years 2001 and 2002, there were 1,161 Federal estate tax Forms 706NA filed for nonresident alien decedents.
Therefore, the information extracted from these Forms 706NA explicitly identified as treaty returns in Filing Years 2001 and 2002 are separated from regular returns.
For Filing Years 1999 and 2000, there were 990 Federal estate tax Forms 706NA filed for nonresident alien decedents.
Therefore, information extracted from the 227 Forms 706NA explicitly identified as treaty returns in Filing Years 1997 and 1998 is not included in this data release.