Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate…

The executor of the estate of a decedent who was a nonresident not a citizen is required to file Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States, if the fair market value of the decedent’s gross estate situated in the United States on the date of death exceeds $60,000, reduced by the amount of adjusted taxable gifts made by the decedent after December 31, 1976. See Sections 2101-2107, 2203, 6018(a)(2).