Use this form 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. Current Revision Form 706-NA PDF Instructions for Form 706-NA (Print Version PDF) Recent Developments Frequently Asked Questions on the Estate Tax Closing Letter IRS adds six more forms to list that can be signed digitally; 16 now available -- 10-SEP-2020 IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 706-NA Frequently Asked Questions on Estate Taxes Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service PDF Other Current Products Related About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return About Form 2848, Power of Attorney and Declaration of Representative About Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes About Form 8854, Initial and Annual Expatriation Statement
