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Form 706-NA Part I: Decedent, Executor and Attorney (2026)

Updated October 18, 2026. Quick answer: Part I of Form 706-NA identifies the decedent, the executor and the estate’s attorney. It holds names, the decedent’s taxpayer number, place of death, domicile, citizenship, and contact details, plus two boxes for multiple executors and a supplemental return. The entries come from the death certificate, the will and the court or appointment papers.

What Part I asks for

The form titles this part “Decedent, Executor, and Attorney”. Lines 1a and 1b take the decedent’s names. Line 2 is captioned “U.S. taxpayer ID number (if any)”. The decedent facts follow: line 3 “Place of death”, line 4 “Domicile at time of death”, line 5 “Citizenship (nationality)”, line 6 “Date of death”, line 7a “Date of birth”, line 7b “Place of birth” and line 8 “Business or occupation”. The whole return is explained on the Form 706-NA page.

Line 2: the decedent’s number

“Enter the decedent’s social security number (SSN), if applicable, or the decedent’s individual taxpayer identification number (ITIN), but only if the decedent had previously used the ITIN to file other U.S. tax returns.”

If neither exists: “the IRS will assign an Internal Revenue Service Number (IRSN) to the decedent.” “If the decedent has already been assigned an IRSN, please enter the number on line 2.” “If the decedent does not have an SSN, ITIN, or an IRSN, leave line 2 blank.”

Lines 4 and 5: domicile and citizenship

The instructions define domicile for this return: “a person acquires domicile in a place by living there, for even a brief period of time, with no definite present intention of later moving.” Whether the return applies at all depends on that status and on citizenship: “a decedent is a nonresident not a citizen of the United States (NRNC) if the decedent is neither domiciled in nor a citizen of the United States at the time of death.” Lines 4 and 5 should reflect the records for those two facts.

Lines 9a to 9l: the executor

Line 9a is the “Name of executor”, and the address block follows on lines 9e to 9l. For addresses abroad the form says “For foreign addresses, also complete lines 9j, 9k, and 9l.”

The instructions define who the executor is: “An executor is the personal representative, executor, executrix, administrator, or administratrix of the decedent’s estate.” “If no executor is appointed, qualified, and acting in the United States, every person in actual or constructive possession of any of the decedent’s property is considered an executor and must file a return.”

“Executors must provide documentation proving their status.” They add “Documentation will vary but may include a certified copy of the will or a court order designating the executor(s).” “A statement by the executor(s) attesting to their status is insufficient.”

Lines 10a to 12: attorney, multiple filers and supplemental return

Line 10a is the “Name of attorney for estate”, with the contact and address lines below it. Naming an attorney is separate from authorizing one. On that point: “The executor must use Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, to authorize another person to act for the executor before the IRS.” See the Form 2848 page.

Line 11 reads “Check here if there are multiple executors or attorneys.” The form continues “Attach a list of the names, addresses, telephone numbers, fax numbers, and email addresses of the additional executors or attorneys.” On joint filing: “If more than one person must file, it is preferable that they join in filing one complete return.”

Line 12 is “Check here if a supplemental return.” The instructions say “If you find that you must change something on a return that has already been filed, you should:” “File another Form 706-NA;” “Check the box on line 12;” “Include a statement of what has changed, along with the supporting information; and” “Attach a copy of the original Form 706-NA that has already been filed.”

Where the entries come from

Part I has no dollar amounts. The names, dates and places come from the death certificate, which the instructions require: “You must also attach a copy of the decedent’s death certificate.” The executor’s standing comes from the will or court order described above, and the attorney’s details from the engagement.

Where it goes next

Part I identifies the return. “Complete Form 706-NA in this order.” The instructions list Part I first, then Part III, then Part V, then Part IV, then Part II. The tax computation begins on Part II lines 1 to 8.

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

  • Entering an ITIN that was never used on a return. The instructions limit it: “but only if the decedent had previously used the ITIN to file other U.S. tax returns.”
  • Relying on the executor’s own statement of authority. The instructions say “A statement by the executor(s) attesting to their status is insufficient.”
  • Changing a filed return without checking line 12. The instructions say “Check the box on line 12;” and attach the original return.

Related: Form 706-NA, Form 2848, Form 706 Part I, and estate planning checklist.

Sources

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.

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