Form 706-NA – U.S. Estate Tax Return for Nonresident Not a Citizen of the United States

Last reviewed: 2025-10-26

Use the Form 706-NA: Nonresident Estate Tax Return Tax Form Calculator Form 706-NA: Nonresident Estate Tax Return as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 706na state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form 706-NA is used to report the U.S. estate tax obligations of a decedent who was not a citizen or resident of the United States at the time of death. The form applies to estates holding U.S.-situated property that exceeds the threshold subject to U.S. estate tax.

Key information about Form 706-NA:

Filer: The executor or administrator of the estate located in or outside the U.S.
Threshold: Gross estate located in the U.S. exceeding $60,000 must file (exceptions apply by treaty).
U.S.-situated assets: Includes real property, tangible assets located in the U.S., U.S. stocks, and debt obligations.
Treaty modifications: Applicable estate tax treaties may adjust filing obligations or allow credits/exclusions.
Schedule disclosure: Schedules A through O must be used to detail the estate’s U.S. assets and deductions.

United States Estate (and Generation- Skipping Transfer) Tax Return
Attach supplemental documents and translations. Show amounts in U.S. dollars.
Part I Decedent, Executor, and Attorney
1a	Decedent’s first (given) name and middle initial		b	Decedent’s last (family) name				2	U.S. taxpayer ID number (if any)
3	Place of death		4	Domicile at time of death	5	Citizenship (nationality)		6	Date of death
7a	Date of birth		b	Place of birth	8	Business or occupation
In United States	9a	Name of executor			10a	Name of attorney for estate
	b	Address			b	Address
Outside United States	11a	Name of executor			12a	Name of attorney for estate
	b	Address (City or town, state or province, country, and ZIP or foreign postal code.)			b	Address (City or town, state or province, country, and ZIP or foreign postal code.)
Part II Tax Computation
1	Taxable estate from Schedule B, line 9							1
2	Total taxable gifts of tangible or intangible property located in the U.S., transferred (directly or indirectly) by the decedent after December 31, 1976, and not included in the gross estate (see section 2511)							2
3	Total. Add lines 1 and 2							3
4	Tentative tax on the amount on line 3 (see instructions)							4
5	Tentative tax on the amount on line 2 (see instructions)							5
6	Gross estate tax. Subtract line 5 from line 4							6
7	Unified credit. Enter smaller of line 6 amount or maximum allowed (see instructions)							7
8	Balance. Subtract line 7 from line 6							8
9	Other credits (see instructions)					9
10	Credit for tax on prior transfers. Attach Schedule Q, Form 706					10
11	Total. Add lines 9 and 10							11
12	Net estate tax. Subtract line 11 from line 8							12
13	Total generation-skipping transfer tax. Attach Schedule R, Form 706							13
14	Total transfer taxes. Add lines 12 and 13							14
15	Earlier payments. See instructions and attach explanation							15
16	Balance due. Subtract line 15 from line 14 (see instructions)							16
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I understand that a complete return requires listing all property constituting the part of the decedent’s gross estate (as defined by the statute) situated in the United States. Declaration of preparer other than the executor is based on all information of which preparer has any knowledge.
Sign Here	▸ Signature of executor					▸ Date
	▸ Signature of executor					▸ Date
Paid Preparer Use Only	Print/Type preparer’s name		Preparer’s signature			Date		Check if self-employed		PTIN
	Firm’s name ▸							Firm's EIN ▸
	Firm’s address ▸							Phone no.
										Yes	No
1a	Did the decedent die testate?
b	Were letters testamentary or of administration granted for the estate?
	If granted to persons other than those filing the return, include names and addresses on page 1.
2	Did the decedent, at the time of death, own any:
a	Real property located in the United States?
b	U.S. corporate stock?
c	Debt obligations of (1) a U.S. person, or (2) the United States, a state or any political subdivision, or the District of Columbia?
d	Other property located in the United States?
3	Was the decedent engaged in business in the United States at the date of death?
4	At the date of death, did the decedent have access, personally or through an agent, to a safe deposit box located in the United States?
5	At the date of death, did the decedent own any property located in the United States as a joint tenant with right of survivorship; as a tenant by the entirety; or, with surviving spouse, as community property?
	If “Yes,” attach Schedule E, Form 706.
6a	Had the decedent ever been a citizen or resident of the United States (see instructions)?
b	If “Yes,” did the decedent lose U.S. citizenship or residency within 10 years of death? (see instructions)
7	Did the decedent make any transfer (of property that was located in the United States at either the time of the transfer or the time of death) described in sections 2035, 2036, 2037, or 2038 (see the instructions for Form 706, Schedule G)?
	If “Yes,” attach Schedule G, Form 706.
8	At the date of death, were there any trusts in existence that were created by the decedent and that included property located in the United States either when the trust was created or when the decedent died?
	If “Yes,” attach Schedule G, Form 706.
9	At the date of death, did the decedent:
a	Have a general power of appointment over any property located in the United States?
b	Or, at any time, exercise or release the power?
	If “Yes” to either a or b, attach Schedule H, Form 706.
10a	Have federal gift tax returns ever been filed?
b	Periods covered ▸
c	IRS offices where filed ▸
11	Does the gross estate in the United States include any interests in property transferred to a “skip person” as defined in the instructions to Schedule R of Form 706?
	If “Yes,” attach Schedules R and/or R-1, Form 706.
Schedule A. Gross Estate in the United States (see instructions)										Yes	No
Do you elect to value the decedent’s gross estate at a date or dates after the decedent’s death (as authorized by section 2032)? ▸
To make the election, you must check this box ‘‘Yes.’’ If you check ‘‘Yes,’’ complete all columns. If you check ‘‘No,’’ complete columns (a), (b), and (e); you may leave columns (c) and (d) blank or you may use them to expand your column (b) description.
(a) Item no.	(b) Description of property and securities For securities, give CUSIP number			(c) Alternate valuation date			(d) Alternate value in U.S. dollars		(e)Value at date of death in U.S. dollars









Total
Schedule B. Taxable Estate Caution. You must document lines 2 and 4 for the deduction on line 5 to be allowed.
1	Gross estate in the United States (Schedule A total)							1
2	Gross estate outside the United States (see instructions)							2
3	Entire gross estate wherever located. Add amounts on lines 1 and 2							3
4	Amount of funeral expenses, administration expenses, decedent’s debts, mortgages and liens, and losses during administration. Attach itemized schedule. (see instructions)							4
5	Deduction for expenses, claims, etc. Divide line 1 by line 3 and multiply the result by line 4							5
6	Charitable deduction (attach Schedule O, Form 706) and marital deduction (attach Schedule M, Form 706, and computation)							6
7	State death tax deduction (see instructions)							7
8	Total deductions. Add lines 5, 6, and 7							8
9	Taxable estate. Subtract line 8 from line 1. Enter here and on line 1 of Part II							9

The estate may claim deductions for certain expenses, debts, or taxes, and may elect to transfer unused credits if allowed by treaty. Supporting documentation must include a death certificate, will (if applicable), asset appraisals, and Form 8833 for treaty-based position disclosures.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

File Form 706-NA within 9 months after the decedent’s date of death. A 6-month extension may be requested using Form 4768. Payment of tax must accompany filing unless a deferral is approved. Estates claiming treaty benefits should consult the full list of applicable U.S. estate tax treaties before completing the form.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.