CRNs/IRNs for Forms 706, 706-NA (MFT 52) and Forms 709 and 709-NA (MFT 51)

Form 706, U.S. Estate Tax Return, is used for the estates of decedents who were either U.S. citizens or U.S. residents at the time of death. Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return, is used for the estate of a nonresident, not a citizen of the U.S. if the part of the gross estate situated in the U.S. together with the gift tax specific exemption and the amount of adjusted taxable gifts exceeded $60,000 at date of death.

Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return, is used to report transfers subject to the Federal gift and certain generation-skipping transfer (GST) taxes and figure the tax, if any, due to those transfers. Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United State, is used to report transfers subject to the Federal gift and certain generation-skipping transfer (GST) taxes and figure the tax, if any, due to those transfers from a Nonresident Not a Citizen of the United States.

Do not adjust Forms 706, 706-NA, 709 or 709-NA. Route to Cincinnati SB/SE per IRM 3.14.2.6.7.1.5, Estate and Gift Tax Forms, CP 105 and CP 115, Review and Routing Instructions.