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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
Recent developments
Attach Form 8833 to Form 706-NA when reporting items based on the provisions of a death tax treaty or protocol -- 11-NOV-2026
Estate tax closing letter fee increased to $76 after October 26, 2026 -- 5-OCT-2026