Updated October 18, 2026. Quick answer: Lines 9 to 18 of Part II subtract credits from the balance, add any generation-skipping transfer tax, subtract earlier payments, and end with either tax due on line 17 or an overpayment on line 18a. Direct deposit details go on lines 18b to 18d. The credit amounts come from attached computations and schedules.
What lines 9 to 18 do
These lines finish the computation begun on Part II lines 1 to 8. Line 9 is “Credit for pre-1977 federal gift taxes under section 2012”, line 10 is “Marital credit under the 1995 Canadian Protocol” and line 11 is “Credit for tax on prior transfers. Attach Schedule Q (Form 706)”. Line 12 is “Total. Add lines 9, 10, and 11” and line 13 is “Net estate tax. Subtract line 12 from line 8”. The whole return is explained on the Form 706-NA page.
Lines 9 and 10: the credits
For line 9: “Enter the credit taken for federal gift taxes imposed by chapter 12 of the Code, and the corresponding provisions of prior laws, on certain transfers the decedent made before January 1, 1977, that are included in the gross estate.” “The credit cannot be more than the amount figured by the following formula.” “Attach a copy of a completed Form 4808 or the computation of the credit.”
For line 10: “Enter the Canadian marital credit.” “A nonrefundable marital credit may be allowed if the executor elects this treaty benefit and waives the benefit of any estate tax marital deduction allowable under U.S. law.” “Also, attach a statement to the return that refers to the treaty and shows the computation of the marital credit.”
Line 11 and lines 14 to 16: prior transfers, GST tax and earlier payments
Line 11 asks for the schedule named in its caption. The instructions list the schedule among those to attach: “a credit for tax on prior transfers”.
Line 14 is “Total generation-skipping transfer tax. Attach Schedule R (Form 706)”. The instructions say “you must complete and attach Schedules R (Form 706) and/or Schedule R-1 (Form 706).” “the GST tax is imposed only on transfers of interests in property that are part of the gross estate in the United States.” The Schedule R page covers that schedule. Line 15 is “Total transfer taxes. Add lines 13 and 14”.
Line 16 is “Earlier payments. See instructions and attach explanation”. The instructions say “Attach an explanation if earlier payments were made to the IRS.”
Line 17: tax due
The caption is “Tax due. If the amount on line 15 is more than the amount on line 16, subtract line 16 from line 15.” On timing: “Pay the tax due within 9 months after the decedent’s death unless an extension of time to pay was granted.” “The IRS recommends paying electronically whenever possible.”
“Payments of the tax due may be submitted electronically through Electronic Federal Tax Payment System (EFTPS).” “Payment of the tax due shown on Form 706-NA may be submitted electronically through sameday wire from your financial institution.” For a check, the instructions give the face value rule: “for the face value in U.S. dollars.”
Lines 18a to 18d: overpayment and direct deposit
Line 18a is “If the amount on line 16 is more than the amount on line 15”, with the instruction to “Complete lines 18b, 18c, and 18d”. For small amounts: “If line 18a is under $1, we will send a refund only on written request.”
The instructions also say “If you have access to U.S. banking services, you should use direct deposit for any refunds, whenever possible.”
Line 18b: “The routing number must be nine digits.” “The first two digits must be 01 through 12 or 21 through 32.” Line 18c: “Check the appropriate box for the type of account.” “You must check the correct box to ensure your direct deposit is accepted.” Line 18d: “The account number can be up to 17 characters (both numbers and letters).” “Enter the number from left to right and leave any unused boxes blank.”
Where the number comes from
The credits come from the computations the instructions ask you to attach: Form 4808 or the credit computation for line 9, the treaty statement for line 10, and the schedule for line 11. The GST tax comes from Schedule R. Earlier payments come from the estate’s payment records, with the explanation attached. The bank details for lines 18b to 18d come from the account statement or your financial institution.
Where it goes next
Line 17 or line 18a ends the computation, and the executor then signs. “Form 706-NA must be signed.” “The executor must verify and sign the declaration under penalties of perjury.” “File Form 706-NA at the following address.” See the Form 706-NA page for filing details. Families planning around a non-citizen spouse can read the non-citizen spouse estate planning page.
Edition and line numbers
This page reads Form 706-NA revision dated August 2025 and the Instructions for Form 706-NA revision dated September 2025. Those are the current files irs.gov served on 2026-10-18. The form’s own caption reads “(Rev. August 2025)” and the instructions open with “(Rev. September 2025)”. The form states “To be filed for decedents dying after December 31, 2024.” Check the revision date printed on your own Form 706-NA and use that revision’s line numbers, because a different revision can number or word its lines differently.
Common mistakes
- Claiming the Canadian marital credit without the statement. The instructions say “Also, attach a statement to the return that refers to the treaty and shows the computation of the marital credit.”
- Leaving off the explanation for earlier payments. The instructions say “Attach an explanation if earlier payments were made to the IRS.”
- Marking both account types on line 18c. The instructions say “Check the appropriate box for the type of account.” One box is the rule.
Related: Form 706-NA, Schedule R, Form 706 Part II lines 13 to 23, and non-citizen spouse estate planning.
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Answer againSources
- Instructions for Form 706-NA (Rev. September 2025): https://www.irs.gov/pub/irs-pdf/i706na.pdf
- Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of Nonresident Not a Citizen of the United States (Rev. August 2025): https://www.irs.gov/pub/irs-pdf/f706na.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.