What is the nonresident alien estate tax? The nonresident alien estate tax is a tax on the right of certain individuals to transfer property within the U.S. at death. The tax, reported on Form 706-NA, United States Estate Tax Return - Estate of Nonresident Not a Citizen of the United States, is applied to estates of non-U.S. citizens residing abroad who owned at least $60,000 worth of property within the U.S. at time of death. The estates of U.S. citizens and residents are subject to the laws of the regular Federal estate tax For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 706-NA, please visit Nonresident Alien Estate Tax Study Metadata. Statistical tables The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed. Nonresident Alien Estate Tax Returns with Non-Treaty Status: Gross Estate in the U.S., Outside the U.S., and Worldwide, and U.S. Gross Estate Nonresident Alien Estate Tax Returns with Treaty Status: Gross Estate in the U.S., Outside the U.S., and Worldwide, and U.S. Gross Estate (Back to top) SOI Bulletin articles The following are available as PDF files. A free Adobe® reader is available for download, if needed. Estate Tax Returns Filed for Nonresident Aliens 2009-2011 PDF | 2003-2005 PDF | 2001-2002 PDF | 1999-2000 PDF | 1997-1998 PDF | 1995-1996 PDF | 1990 PDF | 1986 PDF Statistics of Income Studies of International Income and Taxes (Back to top)
