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Form 706-NA Part III Questions 1a to 11: General Information

Updated October 18, 2026. Quick answer: Part III of Form 706-NA is a set of yes or no questions about the estate of a nonresident who was not a citizen. The answers come from the will, the court papers, the decedent’s property and tax records, and several answers require a schedule from Form 706 or a written statement. Nothing on this part is a dollar amount.

What Part III asks

The form tells you to “Answer each of the following questions. Attach additional information as described.” Part III is one piece of the Form 706-NA return, and the questions fall into a few groups.

Questions 1a and 1b: the will and the court

Question 1a asks “Did the decedent die testate?” Question 1b asks “Were letters testamentary or of administration granted for the estate?” The answers come from the will and from the probate or administration file.

Questions 2a to 4: property and business in the United States

Question 2a asks whether the decedent owned “any real property located in the United States?” Question 2b asks about “any U.S. corporate stock?”. Question 2d asks about “any other property located in the United States?” Question 2c sits between them on the form and covers a further listed kind of property; read its caption on your own copy.

Question 3 asks “was the decedent engaged in business in the United States?” Question 4 asks whether the decedent had “access, personally or through an agent, to a safe deposit box located” in the United States. Statements, deeds and brokerage or bank records are the usual places to check.

Question 5: jointly owned property

Question 5 asks about property held “as a joint tenant with right of survivorship; as a tenant by the entirety; or, with surviving spouse, as community property?” The form adds “attach Schedule E (Form 706)”.

Questions 6a to 6c: citizenship and residency

Question 6a asks “Was the decedent ever a citizen or resident of the United States?” For a yes, the instructions say “please attach a statement listing:” “The citizenship of the decedent’s parents,” “Whether the decedent became a U.S. citizen through a naturalization proceeding in the United States”, and “When the decedent lost U.S. citizenship or residency.”

Question 6b asks whether the decedent lost citizenship or residency “within 10 years of death?” Question 6c asks “was the decedent a covered expatriate under section 877A?”

Questions 7 to 9: transfers, trusts and powers

Question 7 asks “Did the decedent make any transfer” “described in section 2035, 2036, 2037, or 2038?” and question 8 asks whether “were there any trusts in existence”. Both say to attach Schedule G (Form 706) on a yes.

Question 9a asks whether the decedent had “a general power of appointment over any property located in the United States?” and 9b asks “Or, at any time, exercise or release the power?” The form says “attach Schedule H (Form 706)” on a yes to either. The instructions define the term: “A general power of appointment is any power of appointment exercisable in favor of the decedent, the decedent’s estate,” and the rest of the definition is in the instructions.

Questions 10a to 11: gift tax returns and skip persons

Question 10a asks “Have federal gift tax returns ever been filed?” For a yes you give the “Period(s) covered” and the “IRS office(s) where filed”. The related page on who must file Form 709 explains the gift tax return itself.

Question 11 asks whether the gross estate in the United States includes “any interests in property transferred to a” skip person, and says to attach Schedule R (Form 706) and/or Schedule R-1 (Form 706). The instructions repeat “you must complete and attach Schedules R (Form 706) and/or” Schedule R-1 (Form 706).

What to enter and where it comes from

Each answer is a check in the Yes or No column, supported by the will, the court file, property records and the decedent’s tax history. The instructions list when Form 706 schedules are needed: “You must attach schedules from Form 706 if you intend to claim a marital deduction, a charitable deduction,” and also “to question 5, 7, 8, 9a, 9b, or 11 in Part III.” For schedule help see the Schedule E page for question 5 and the non-citizen spouse planning page for related background.

Where it goes next

The answers do not produce a number. They tell you which attachments the return needs. The instructions say “you must complete and attach Schedules R (Form 706) and/or” Schedule R-1 (Form 706) for a yes to question 11. The property you identify in questions 2a to 2d is then listed on Part V and the deductions are figured on Part IV.

Edition and line numbers

This page reads the 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 it 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

  • Answering yes to question 5 and leaving out the schedule. The form says “attach Schedule E (Form 706)”.
  • Answering yes to question 6a without the statement. The instructions say “please attach a statement listing:” the parents’ citizenship, any naturalization, and when citizenship or residency was lost.
  • Answering yes to question 11 without the GST schedules. The instructions say “you must complete and attach Schedules R (Form 706) and/or” Schedule R-1 (Form 706).

Related: Form 706-NA, Form 706 Schedule E, non-citizen spouse estate planning, who must file Form 709, and Form 706-NA Part V.

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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