Deceased Taxpayers – International Estate Transfer Certificate

When tax due resulting from the filing of Form 706-NA is paid, the estate administrator may request a Transfer Certificate so that the decedent’s property may be transferred without liability. Transfer Certificates are releases of the Federal estate tax lien on a decedent's property. Additional information concerning filing of the Form 706-NA is available in the instructions to the form.

If you need assistance with a request for a transfer tax certificate in connection with a filed international estate tax return, you may send your requests, along with the first two pages of the Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, (if it is a copy of the filed return please notate COPY on the first page) to:

Internal Revenue Service Center
Attn: Estate and Gift Tax 
Cincinnati, OH 45999 

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

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