Updated October 18, 2026. Quick answer: Form 706-NA is the estate tax return for a decedent who was neither a U.S. citizen nor domiciled in the United States. The executor files it, reporting only the assets located in the United States, then works through five parts that run from identification to the tax computation. The facts come from the death certificate, the will, gift tax returns and records of U.S. assets.
What Form 706-NA is
The instructions give the purpose this way: “Form 706-NA is used to compute estate and” “generationskipping transfer (GST) tax liability for nonresident not a citizen (NRNC) decedents.” They add “The estate tax is imposed on the transfer of the decedent’s taxable estate rather than on the receipt of any part of it.”
On who counts as a nonresident not a citizen: “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.” A related note: “A decedent may be a U.S. resident for income tax purposes yet be considered a nonresident for estate tax purposes.” The domestic return for estates of citizens and residents is the Form 706 covered on its own page.
Who must file
“The executor must file Form 706-NA if the date of death value of the decedent’s U.S.-situated assets, together with the gift tax specific exemption and the amount of adjusted taxable gifts, exceeds the filing threshold of $60,000.” The instructions also define the executor: “An executor is the personal representative, executor, executrix, administrator, or administratrix of the decedent’s estate.” If nobody has been appointed: “every person in actual or constructive possession of any of the decedent’s property is considered an executor and must file a return.”
When and where to file
“File Form 706-NA within 9 months after the date of death unless an extension of time to file was granted.” For more time, the instructions say to use Form 4768 “to apply for an automatic 6month extension of time to file.” The extension rules for the domestic return are discussed on the Form 706 due date and extension page, but follow the 706-NA instructions for this return.
On where to send it: “File Form 706-NA at the following address.” The address that follows is the Internal Revenue Service Center in “Kansas City, MO 64999”, with a separate street address for private delivery services. Check the current instructions for the full block.
Attachments and what you must obtain
“If the decedent died testate (with a legally valid will), attach a certified copy of the will to Form 706-NA.” “If you are unable to obtain a certified copy, attach a copy of the will and explain why it could not be certified.” The instructions continue “also attach a copy of the decedent’s death certificate.” Foreign-language papers need help too: “Attach an English translation to all documents in other languages.”
The return also depends on the domestic forms. “Make sure that you use the version of Form 706 that corresponds to the date of the decedent’s death.” Schedules from Form 706 are attached for items such as a marital deduction, a charitable deduction or a credit for tax on prior transfers. The decedent’s gift history matters as well: “Also attach copies of all available U.S. gift tax returns the decedent filed.” Gift returns are explained on the Form 709 who must file page.
How the five parts fit
“Complete Form 706-NA in this order.” The order is Part I (“Decedent, Executor, and Attorney”), Part III (“General Information”), Part V (“Gross Estate in the United States”), Part IV (“Taxable Estate”) and Part II (“Tax Computation”).
The instructions explain the flow: “The estate tax is imposed on the decedent’s gross estate in the United States, reduced by allowable deductions.” “Figure the gross estate in the United States on Part V.” Then “Reduce the Part V total by the allowable deductions to derive the taxable estate on Part IV”, “and figure the tax due using Part II.” The tax computation is split into two pages here: Part II lines 1 to 8 and Part II lines 9 to 18.
What to enter and where it comes from
The return reports property in the United States only. “list on Part V only those assets located in the United States.” The decedent’s facts for the first part come from identity and court records, and the asset values come from statements, appraisals and deeds for the U.S. property. For closely held or inactive corporate stock the instructions ask for “the balance sheets, particularly the one nearest the valuation date”.
Where it goes next
“Form 706-NA must be signed.” “The executor must verify and sign the declaration under penalties of perjury.” If someone else will deal with the IRS for the estate, “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.” The Form 2848 page covers that form.
After filing, the estate has a reporting step: “Estates are required to report to the IRS and the recipient the estate tax value of each asset included in the gross estate within 30 days of filing Form 706-NA, or earlier if the return is filed late.” The Form 8971 page explains how that report is made.
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
- Treating the return as optional for a nonresident. The instructions say “The executor must file Form 706-NA if the date of death value of the decedent’s U.S.-situated assets” passes the filing threshold they name.
- Sending the return without the death certificate or a will copy. The instructions say “also attach a copy of the decedent’s death certificate.”
- Using a Form 706 that does not match the date of death. The instructions say “Make sure that you use the version of Form 706 that corresponds to the date of the decedent’s death.”
Related: Form 706, Form 706 due date and extension, Form 2848, Form 8971, 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.