Frequently asked questions on estate taxes

Find common questions and answers about estate taxes, including requirements for filing, selling inherited property and taxable gifts.
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Small Businesses

SOI Tax Stats - Estate tax statistics

Review information about estate tax statistics.
About IRS

Reporting and paying tax on U.S. real property interests

Two forms are generally used for reporting and paying the tax to the IRS regarding the acquisition of U.S. real property interests.
General Information
Nonresidents

Estate tax for nonresidents not citizens of the United States

For estates of decedent nonresidents not citizens of the United States, the Estate Tax is a tax on the transfer of U.S.-situated property, which may include both tangible and intangible assets owned at the decedent’s date of death.
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Individuals, Nonresidents

SOI Tax Stats - Estate tax study metadata

SOI Tax Stats - Estate Tax Study Metadata
About IRS

SOI Tax Stats - Estate tax study terms and concepts

SOI Tax Stats - Estate Tax Terms and Concepts
About IRS

Frequently asked questions on estate taxes for nonresidents not citizens of the United States

Some of the more common questions and answers about Estate Tax issues for decedents who were nonresidents not citizens of the United States at death.
General Information

SOI Tax Stats - Nonresident alien estate tax study metadata

SOI Tax Stats - Nonresident Alien Estate Tax Study Metadata
About IRS
Tax Professionals

SOI Tax Stats - Nonresident alien estate tax study terms and concepts

SOI Tax Stats - Nonresident Alien Estate Tax Study Terms and Concepts
About IRS

Some nonresidents with U.S. assets must file estate tax returns

Some nonresident alien decedents with U.S. assets are required to file U.S. Estate Tax Returns.
General Information
Nonresidents