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.

First determine whether or not the estate has a filing requirement, then see the applicable instructions on requesting a transfer certificate, further below.

Form 706-NA filing requirement

The executor must file Form 706-NA if the date of death value of the nonresident non-citizen decedent’s U.S.-situated assets, together with the gift tax specific exemption and the amount of adjusted taxable gifts, exceeds the filing threshold of $60,000. The gift tax specific exemption refers to the amount allowed for gifts made by the decedent between September 9, 1976, and December 31, 1976, inclusive. The amount of adjusted taxable gifts refers to the amount of adjusted taxable gifts made by the decedent after December 31, 1976. For additional information, refer to the Instructions for Form 706-NA.

To request a transfer certificate for an estate of a nonresident not a citizen of the United States

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.

• To request a transfer certificate where the Form 706-NA was required to be filed, go to Part A, below.
• To request a transfer certificate where the Form 706-NA was not required to be filed, go to Part B, below.
• For 2010 dates of death, see IRS Notice 2011-66.

Part A

Fax a copy of the estate’s filed Form 706-NA, U.S. Nonresident Alien Estate Tax Return PDF (the form’s two pages) and all additional sheets used to report Schedule A property, to:

• 855-201-8011 (if within the United States), or
• 304-707-9970 (if outside the United States)

Part B

Fax the items listed below to:

• 855-201-8011 (if within the United States), or
• 304-707-9970 (if outside the United States)

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:
   • The decedent's date and country of birth.
   • 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.
   • 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.
   • The decedent's citizenship and residence at the date of death.
   • 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 six to nine months 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.

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.