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

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Use this form to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.

Current revision

Form 706-NA PDF

Instructions for Form 706-NA (Print version PDF)

Recent developments

Estate tax closing letter fee increased to $76 after October 26, 2026 -- 5-OCT-2026

Other items you may find useful

All revisions for Form 706-NA

Frequently asked questions on the Estate Tax Closing Letter

Frequently asked questions on estate taxes

Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service PDF

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