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Federal Free Printable Form 706-NA (Rev. June 2019) for 2022 Federal United States Estate (and Generation-Skipping Transfer) Tax Return

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United States Estate (and Generation-Skipping Transfer) Tax Return
Form 706-NA (Rev. June 2019)

Form 706-NA United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States To be filed for decedents dying after December 31, 2011. Go to www.irs.gov/Form706NA for instructions and the latest information. (Rev. June 2019) Department of the Treasury Internal Revenue Service Part I ▶ File Form 706-NA at the following address: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999. Attach supplemental documents and translations. Show amounts in U.S. dollars. Decedent, Executor, and Attorney 1a Decedent’s first (given) name and middle initial 3 OMB No. 1545-0531 b Decedent’s last (family) name 4 Domicile at time of death Place of death 7a Date of birth 2 U.S. taxpayer ID number (if any) 5 Citizenship (nationality) b Place of birth 6 Date of death 8 Business or occupation 9a Name of executor b Address (city or town, state or province, country, and ZIP or foreign postal code) c Telephone number d Fax number e Email address 10a Name of attorney for estate b Address (city or town, state or province, country, and ZIP or foreign postal code) c Telephone number 11 e Email address If there are multiple executors or attorneys, check here and attach a list of the names, addresses, telephone numbers, fax numbers, and email addresses of the additional executors or attorneys. Part II 1 2 d Fax number Tax Computation 1 3 4 5 6 7 8 9 10 11 Taxable estate from Schedule B, line 9 . . . . . . . . . . . . . . . . . . . . . Total taxable gifts of tangible or intangible property located in the U.S., transferred (directly or indirectly) by the decedent after December 31, 1976, and not included in the gross estate (see section 2511) . . Total. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . Tentative tax on the amount on line 3 (see instructions) . . . . . . . . . . . . . . . . Tentative tax on the amount on line 2 (see instructions) . . . . . . . . . . . . . . . . Gross estate tax. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . Unified credit. Enter smaller of line 6 amount or maximum allowed (see instructions) . . . . . . Balance. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . Other credits (see instructions) . . . . . . . . . . . . . . . . 9 Credit for tax on prior transfers. Attach Schedule Q, Form 706 . . . . . 10 Total. Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 13 Net estate tax. Subtract line 11 from line 8 . . . . . . . . . . Total generation-skipping transfer tax. Attach Schedule R, Form 706 . . . . . . . . . . . . . . . . . . . . . 12 13 14 15 16 Total transfer taxes. Add lines 12 and 13 . . . . . . . Earlier payments. See instructions and attach explanation . . Balance due. Subtract line 15 from line 14 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 16 . . . . . . . . . 2 3 4 5 6 7 8 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I understand that a complete return requires listing all property constituting the part of the decedent’s gross estate (as defined by the statute) situated in the United States. Declaration of preparer (other than the executor) is based on all information of which preparer has any knowledge. ▲ ▲ Paid Preparer Use Only ▲ ▲ Sign Here Signature of executor Signature of executor Print/Type preparer’s name Firm’s name Preparer’s signature May the IRS discuss this return with the preparer shown below? See instructions. Yes No Date Date Date PTIN Firm’s EIN ▶ ▶ Firm’s address ▶ For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Check if self-employed Phone no. Cat. No. 10145K Form 706-NA (Rev. 6-2019) Page 2 Form 706-NA (Rev. 6-2019) Part III General Information Authorization to receive confidential tax information under Regulations section 601.504(b)(2), to act as the estate’s representative before the IRS, and/or to make written or oral presentations on behalf of the estate: Name of representative (print or type) License state Address (city or town, state or province, country, and ZIP or foreign postal code) I declare that I am the attorney/ certified public accountant/ enrolled agent/ other representative (check the applicable box) for the executor. If licensed to practice in the United States, I am not under suspension or disbarment from practice before the Internal Revenue Service and am qualified to practice in the state shown above. If not licensed to practice in the United States, check here. Signature CAF number Date Telephone number Yes No 1a Did the decedent die testate? . . . . . b Were letters testamentary or of administration granted for the estate? . . . . . . . If granted to persons other than those filing the return, include names and addresses on page 1. 2 Did the decedent, at the time of death, own any: a Real property located in the United States? . b U.S. corporate stock? . . . . . . . . c Debt obligations of (1) a U.S. person; or (2) the United States, a state or any political subdivision, or the District of Columbia? . d Other property located in the United States? . 3 Was the decedent engaged in business in the United States at the date of death? . . . 4 At the date of death, did the decedent have access, personally or through an agent, to a safe deposit box located in the United States? At the date of death, did the decedent own any property located in the United States as a joint tenant with right of survivorship; as a tenant by the entirety; or, with surviving spouse, as community property? . . . . If “Yes,” attach Schedule E, Form 706. 5 6a Had the decedent ever been a citizen or resident of the United States? See instructions . . . b If “Yes,” did the decedent lose U.S. citizenship or residency within 10 years of death? See instructions Yes No 7 Did the decedent make any transfer (of property that was located in the United States at either the time of the transfer or the time of death) described in section 2035, 2036, 2037, or 2038? See the instructions for Form 706, Schedule G . . . . . . . . . . . If “Yes,” attach Schedule G, Form 706. 8 At the date of death, were there any trusts in existence that were created by the decedent and that included property located in the United States either when the trust was created or when the decedent died? . . . If “Yes,” attach Schedule G, Form 706. 9 At the date of death, did the decedent: a Have a general power of appointment over any property located in the United States? . b Or, at any time, exercise or release the power? If “Yes” to either a or b, attach Schedule H, Form 706. 10a Have federal gift tax returns ever been filed? . b Periods covered ▶ c IRS offices where filed ▶ 11 Does the gross estate in the United States include any interests in property transferred to a “skip person” as defined in the instructions for Schedule R of Form 706? . . . . . If “Yes,” attach Schedules R and/or R-1, Form 706. Schedule A. Gross Estate in the United States (see instructions) Yes No Do you elect to value the decedent’s gross estate at a date or dates after the decedent’s death (as authorized by section 2032)? ▶ To make the election, you must check this box ‘‘Yes.’’ If you check ‘‘Yes,’’ complete all columns. If you check ‘‘No,’’ complete columns (a), (b), and (e); you may leave columns (c) and (d) blank or you may use them to expand your column (b) description. (a) Item no. Total (b) Description of property and securities For securities, give CUSIP number . (If you need more space, attach additional sheets of same size.) . . . . . . . . . . . . . . . . . . . . . . (c) Alternate valuation date . . . . . . (d) Alternate value in U.S. dollars (e) Value at date of death in U.S. dollars . Schedule B. Taxable Estate (Caution: You must document lines 2 and 4 for the deduction on line 5 to be allowed.) 1 2 3 4 5 6 7 8 9 Gross estate in the United States (Schedule A total) . . . . . . . . . . . . . . . . . Gross estate outside the United States (see instructions) . . . . . . . . . . . . . . . Entire gross estate wherever located. Add amounts on lines 1 and 2 . . . . . . . . . . . Amount of funeral expenses, administration expenses, decedent’s debts, mortgages and liens, and losses during administration. Attach itemized schedule (see instructions) . . . . . . . . . . Deduction for expenses, claims, etc. Divide line 1 by line 3 and multiply the result by line 4 . . . . Charitable deduction (attach Schedule O, Form 706) and marital deduction (attach Schedule M, Form 706, and computation) . . . . . . . . . . . . . . . . . . . . . . . . . . State death tax deduction (see instructions) . . . . . . . . . . . . . . . . . . . Total deductions. Add lines 5, 6, and 7 . . . . . . . . . . . . . . . . . . . . . Taxable estate. Subtract line 8 from line 1. Enter here and on line 1 of Part II . . . . . . . . . 1 2 3 4 5 6 7 8 9 Form 706-NA (Rev. 6-2019)
Extracted from PDF file 2021-federal-form-706-na.pdf, last modified June 2019

More about the Federal Form 706-NA Corporate Income Tax TY 2021

We last updated the United States Estate (and Generation-Skipping Transfer) Tax Return in April 2022, so this is the latest version of Form 706-NA, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 706-NA directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 706-NA from the Internal Revenue Service in April 2022.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 706-NA

We have a total of nine past-year versions of Form 706-NA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 706-NA

Form 706-NA (Rev. June 2019)

2020 Form 706-NA

Form 706-NA (Rev. June 2019)

2019 Form 706-NA

Form 706-NA (Rev. June 2019)

2018 Form 706-NA

Form 706-NA (Rev. August 2013)

2017 Form 706-NA

Form 706-NA (Rev. August 2013)

2016 Form 706-NA

Form 706-NA (Rev. August 2013)

United States Estate (and Generation-Skipping Transfer) Tax Return 2015 Form 706-NA

Form 706-NA (Rev. August 2013)

United States Estate (and Generation-Skipping Transfer) Tax Return 2012 Form 706-NA

Form 706-NA (Rev. July 2011)

United States Estate (and Generation-Skipping Transfer) Tax Return 2011 Form 706-NA

Form 706-NA (Rev. July 2011)


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