Attach Form 8833 to Form 706-NA when reporting items based on the provisions of a death tax treaty or protocol

When reporting on Form 706-NA items based on the provisions of a death tax treaty or protocol, you must complete and attach Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), to indicate that the return position is treaty based. See Regulations section 301.6114-1(d)(1) for details.