Reference · US taxation

Form 706-NA: download, filling, filing

Download the 706-NA and its official instructions, the order to fill it, the documents to attach, and where to send it.

This page accompanies the procedure page. It lets you download Form 706-NA and its official instructions, summarizes the filling order set by the IRS, the documents to attach, and where to send the file. It does not replace the official instructions or a professional's review: it is a map, not the territory.

Download the documents

Copies hosted here of the official IRS documents (works of the US federal government, public domain):

• Form 706-NA — estate tax return, NRNC decedent. (Revision shown: 08/2025 — the form was redesigned in 2025.)
• Instructions for the 706-NA — the reference document for filling it. (Revision: 09/2025.)
• Form 4768 — request for an extension of time to file (6 months).

Copies provided for convenience, as published at the date of last check (June 2026). The IRS revises its forms: before any filing, check on the IRS site (IRS.gov, search “706-NA”) that no more recent revision exists, and use the version matching the date of death where the instructions require it.

Before you start

• You also need the “classic” Form 706 (the one for estates of US citizens/residents) and its instructions: the 706-NA refers to it for the valuation of securities, and some of its schedules must be attached to the 706-NA if you claim a marital or charitable deduction, or answer “yes” to certain Part III questions. Use the Form 706 matching the date of death.
• Decedent's tax identifier: their SSN if they had one, or a previously used ITIN; otherwise the IRS assigns a number (IRSN) — the box may be left blank if the decedent has none.
• Representation: for a third party (lawyer, adviser) to act before the IRS on behalf of the estate, attach a Form 2848 (power of attorney) or 8821 (information access only). Since the 2025 redesign of the 706-NA, this authorization is no longer given on the form itself.
• Who signs and files: the executor — and absent an executor acting in the United States, any person in possession of the decedent's property (TOD beneficiary included). The executor must prove their capacity (certified copy of the will or court decision; a simple sworn statement is not enough).

The filling order

The form is not filled in page order. The order set by the official instructions:

1. Part I — decedent, executor, attorney (civil status, tax identifier, addresses).
2. Part III — general information (yes/no questions; certain “yes” answers trigger the obligation to attach schedules from the 706).
3. Part V — the gross estate situated in the United States: the list of US-source assets and their values at the date of death. For securities, the 706 instructions govern valuation (price, line identification — CUSIP number for US securities). This is the core of the file for a portfolio.
4. Part IV — the taxable estate: Part V total minus admissible deductions.
5. Part II — the tax computation (and, where applicable, the treaty credit or the $13,000 credit).

Treaty position: if the return relies on a tax treaty (the typical case to bring the tax to zero on securities), attach a written statement indicating that the position taken is treaty based (“treaty-based return position”).

Documents to attach

• Certified copy of the will (or a plain copy with an explanation if certification is impossible);
• Copy of the death certificate;
• Copies of the decedent's US gift-tax returns, if any;
• Any useful valuation evidence (account statements at the date of death, appraisals);
• English translation of any document written in another language.

Where and how to file

(Addresses published in the official instructions — last checked: June 2026.)

• By mail: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999, USA.
• By private delivery service (carriers do not deliver to PO boxes; the IRS designates those that count as “filed on the date sent”): Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108, USA.
• Keep dated proof of mailing (the date sent counts as the filing date through recognized channels).

After filing: the transfer certificate request is made by faxing the copy of the filed 706-NA (see the procedure page — Path A) → Transfer certificate. For an official record of closure, the estate may request a closing letter (a paid service, ~$56, requested online, no earlier than 9 months after filing) or, for free, a tax account transcript attesting acceptance of the return. (Last checked: June 2026.)

Known pitfalls

• Filing a 706-NA while on Path B (assets below the threshold): the IRS expressly states that this delays issuance of the transfer certificate.
• Filing extension ≠ payment extension: interest runs from the 9-month due date.
• Undervaluation: specific penalties apply to substantial undervaluations. For a listed portfolio, use the market values at the date of death, with supporting evidence.
• Untranslated documents: any non-English document must be accompanied by a translation.
• Amending a filed return: a new 706-NA with the “supplemental” box checked, the explanation of the change and a copy of the original — to an address different from the initial filing (E&G unit, Florence, Kentucky; see the official instructions).