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Transfer Certificate Filing Requirements for Non-U.S. Citizens

Applicability

The following transfer certificate filing requirements apply to the estate of a decedent who was neither a citizen nor a resident of the United States and who died after December 31, 1976. A transfer certificate is not required for property administered by an executor or administrator appointed, qualified and acting within the United States.

Please read Part A and Part B and find the section that applies to your estate. Only one section will apply to your estate. When submitting your request, please make sure to state the assets for which you are seeking a transfer certificate. For 2010 deaths, see IRS Notice 2011-66.

PART A

If the value of the decedent's taxable assets in the United States (read the Instructions for Form 706-NA to determine which types of assets are taxable) exceeded $60,000* on the date of death, submit Form 706-NA, U.S. Nonresident Alien Estate Tax Return, together with the supporting documents specified in Form 706NA Instructions, to the Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.

The time frame for the IRS to process an estate tax return is six to nine months.

PART B

If the value of the decedent's taxable assets in the United States (read the Instructions for Form 706-NA to determine which types of assets are taxable) was $60,000* or less on the date of death, please submit the following items to the Department of the Treasury, Department of the Treasury, Internal Revenue Service, STOP 824G, Cincinnati, OH 45999.

  1. Copies of the decedent's last will and testament along with any codicils. Please include English translations if in another language.
  2. One copy of each death tax or inheritance tax return and any corrective statements filed with taxing authorities other than the United States. Please include English translations if in another language.
  3. One copy of the decedent's death certificate. Please include English translation if in another language.
  4. An affidavit, which is a written declaration made under oath before a notary public or other comparable local official. The affidavit may be in the form of a letter. It must be signed by the executor, administrator, or other personal representative of the estate and include all of the following items:
    1. The decedent's date and country of birth.
    2. The date of the decedent's naturalization as a United States citizen, or a statement that the decedent had never become a naturalized U.S. citizen.
    3. A list of all the decedent's United States assets in which the decedent had any interest at the date of death (whatever may be their legal situs for U.S. estate tax purposes) and their values at the decedent's date of death. For any U.S. bank or investment account, please include the account number.
    4. The decedent's citizenship and residence at the date of death.
    5. Whether any of the decedent's U.S. bank accounts were used in connection with a trade or business in the United States.

If any of the above-listed items are not available, include a statement to explain why.

The time frame for the IRS to process the affidavit and supporting documents is 90 days from the time the IRS receives all necessary documentation.

If Part B applies, do not use Form 706-NA. Unnecessary use of the Form 706-NA will delay the issuance of a Transfer Certificate.

* Reductions must be made in this amount to reflect any adjusted taxable gifts made by the decedent after 1976.


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Page Last Reviewed or Updated: 19-Dec-2014