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
Recent developments
Frequently asked questions on the Estate Tax Closing Letter
Estate tax closing letter fee reduced to $56 effective May 21, 2025 -- 23-MAY-2025