Transfer Certificate Filing Requirements for the Estates of Nonresidents not Citizens of the United States

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 the decedent’s estate. Only one section will apply. 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 a copy of Form 706-NA (PDF), U.S. Nonresident Alien Estate Tax Return, together with the supporting documents specified in Form 706NA Instructions, to the following address:

Internal Revenue Service Center
Attn: E&G, Stop 824G
7940 Kentucky Drive
Florence, KY 41042–2915

File the original Form 706-NA, which is due nine months after the decedent’s date of death unless an extension of time to file was granted, at the address listed in the Instructions for Form 706-NA

The time frame for the IRS to process an estate tax return is six to nine months. A transfer certificate will be issued by the Service when satisfied that the tax imposed upon the estate, if any, has been fully discharged or provided for. The tax will be considered fully discharged for purposes of the issuance of a transfer certificate when investigation has been completed and payment of the tax, including any deficiency finally determined, has been made.

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 items listed below to the following address:

Internal Revenue Service Center
Attn: E&G, Stop 824G
7940 Kentucky Drive
Florence, KY 41042–2915
  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 file 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.

Note: If the documentation provided supports there is not a filing requirement, correspondence will be issued stating a transfer certificate is not required and will not be issued.


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