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Tax World
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United States Estate (and Generation-Skipping Transfer) Tax Return. Form 706-NA
Use Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, to: Form 706-NA is used to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it. For information about transfer certificates for U.S. assets, write to the following address:
"Executors for nonresident alien decedents use Form 706-NA to compute estate and generation-skipping transfer (GST) tax liability. The estate tax is imposed on the transfer of the decedent's taxable estate, rather than on the receipt of any part of it.." DOWNLOAD Form 706-NA This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below: Form 706-NA
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