Form 706-NA — United States Estate (and Generation-Skipping

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706na.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

706-NA¶

(Rev. August 2025)

Department of the Treasury Internal Revenue Service

United States Estate (and Generation-Skipping Transfer) Tax Return

Estate of Nonresident Not a Citizen of the United States

To be filed for decedents dying after December 31, 2024. Go to www.irs.gov/Form706NA for instructions and the latest information.

OMB No. 1545-0015

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 1b 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 7b Place of birth 8 Business or occupation

9a Name of executor 9b Telephone number 9c Fax number 9d Email address

9e Address of executor (number and street) 9f Apt. or suite no. 9g City, town, or post office. For foreign addresses, also complete lines 9j, 9k, and 9l.

9h State 9i ZIP code 9j Foreign country name 9k Foreign province/state/county 9l Foreign postal code

10a Name of attorney for estate 10b Telephone number 10c Fax number 10d Email address

10e Address of attorney for estate (number and street) 10f Apt. or suite no. 10g City, town, or post office. For foreign addresses, also complete lines 10j, 10k, and 10l.

10h State 10i ZIP code 10j Foreign country name 10k Foreign province/state/county 10l Foreign postal code

11 Check here if there are multiple executors or attorneys. Attach a list of the names, addresses, telephone numbers, fax numbers, and email addresses of the additional executors or attorneys.

Form 706-NA (Rev. 8-2025) Page 2

Part III General Information (see instructions)

Answer each of the following questions.Attach additional information as described.	Answer each of the following questions.Attach additional information as described.	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 . . . . . . . . . . . . . . . . . . . . .
2a At the date of death, did the decedent own any real property located in the United States? . . . . . . . .
b At the date of death, did the decedent own any U.S. corporate stock? . . . . . . . . . . . . . . .
c At the date of death, did the decedent own any 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 At the date of death, did the decedent own any other property located in the United States? . . . . . . .
3 At the date of death, was the decedent engaged in business in the United States? . . . . . . . . . . .
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 Was the decedent ever a citizen or resident of the United States? If “Yes,” complete lines 6b and 6c . . . . .
b If “Yes” to line 6a, did the decedent lose U.S. citizenship or residency within 10 years of death? . . . . . .
c If “Yes” to line 6a, was the decedent a covered expatriate under section 877A? . . . . . . . . . . . .
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 section 2035, 2036, 2037, or 2038? See the Instructions for Form 706, Schedule G. If “Yes,” attach Schedule G(Form 706) . . . . . . . . . . . . . . . . . . . . .

Part III General Information (see instructions)
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 line 9a or 9b, attach Schedule H (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 line 9a or 9b, attach Schedule H (Form 706)
10a Have federal gift tax returns ever been filed? . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” provide the following information.
10a Have federal gift tax returns ever been filed? . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” provide the following information.
b Period(s) covered	cIRS office(s) where filed	cIRS office(s) where filed	cIRS office(s) 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 for Schedule R (Form 706)? If “Yes,” attach Schedule R (Form 706) and/or Schedule R-1 (Form 706) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Caution: You must document lines 2 and 4 for the deduction on line 6 to be allowed.

1 Gross estate in the United States. Part V, line 3 . . . . . . . . . . . . . . . . . . 1 2 Gross estate outside the United States . . . . . . . . . . . . . . . . . . . . . 2 3 Entire gross estate wherever located. Add 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(s) . . . . . . . . . . . . . . . 4 5 Divide line 1 by line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Deduction for expenses, claims, etc. Multiply line 5 by line 4 . . . . . . . . . . . . . . 6 7 Charitable deduction (attach Schedule O (Form 706)) and marital deduction (attach Schedule M (Form 706) and computation) . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 State death tax deduction . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Total deductions. Add lines 6, 7, and 8 . . . . . . . . . . . . . . . . . . . . . 9 10 Taxable estate. Subtract line 9 from line 1. Enter here and on Part II, line 1 . . . . . . . . . 10

Form 706-NA (Rev. 8-2025)

Form 706-NA (Rev. 8-2025) Page 3 Part V Gross Estate in the United States (see instructions)

Yes No 1 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)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

To make the election, you must check ‘‘Yes.’’
If you check ‘‘Yes,’’ complete all columns.
If you check ‘‘No,’’ complete columns (a), (b), (c), and (f); leave columns (d) and (e) blank.

	• Attach additional sheets, if necessary.
(a) Item no.	(b) Description of property and securities	(c) For securities, give CUSIP number	(d) Alternate valuation date	(d) Alternate valuation date	(e) Alternate value in U.S. dollars	(f) Value at date of death in U.S. dollars
1






















2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	2
2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	2 Total from attachment, if necessary . . . . . . . . . . . . . . . . 3 Total. Add all amounts from column (e) or column (f), as applicable. Enter here and on Part IV, line 1 . . . . . . . . . . . . . . . . . . . . . .	3

Exceptions & meaning →