United States: Estate tax and form 706-NA

Form 706-NA is the U.S. estate tax return for a deceased non-resident alien. It is filed by the executor of the estate. The filing threshold is $60,000 $, and the deadline is nine months after the death, with a possible six-month extension upon request.

This page explains who the form is for and which assets count as "located in the United States." It does not provide tax rates, which the IRS refers to in a table on another form. It also does not detail the French-American inheritance tax treaty: our article on the Washington Convention covers that text.

What is the form used for?

The IRS refers to it as the "United States Estate (and Generation-Skipping Transfer) Tax Return" (page "About Form 706-NA" updated on 06/10/2026, revision of form 0825). It is used to calculate estate and generation-skipping transfer taxes for deceased non-resident foreigners.

The tax relates to the transfer of the taxable estate, not to the receipt of a share by an heir.

The form instructions are in their 09/2025 version (page updated on 30/04/2026).

Target audience: non-resident non-citizens

The instructions refer to a "nonresident not a citizen" (NRNC). A deceased person is considered nonresident if they were "neither domiciled in nor a citizen of the United States at the time of death." Therefore, they were neither domiciled in the United States nor a U.S. citizen at the time of their death.

The concept of domicile is specific to estate tax. The instructions state that one acquires domicile in a place by living there, "for even a brief period of time," without any definite intention of leaving later. They add that a deceased person can be a U.S. resident for income tax purposes and a non-resident for estate tax purposes. The Substantial Presence Test, discussed on another page, therefore does not, on its own, answer the question of domicile for estate tax purposes.

Which assets are "located in the United States"?«

For the filing threshold, assets located in the United States are taken into account, plus the specific exemption and adjusted taxable gifts (see below). Here is the ranking of the instructions:

The IRS writes for physical property: «Real estate and tangible personal property are located in the United States if they are physically located there. » For stocks: «stock of corporations organized in or under US law is property located in the United States». For assurance-vie: «Proceeds of insurance policies on the deceased's life are property located outside the United States. »

This classification has a practical consequence. For shares, it is the nationality of the company that counts, not the place where the certificate is kept: shares of a company incorporated under American law are located in the United States, regardless of where the certificate is kept.

Threshold, deadline, extension

Threshold of 60,000 $. The executor must file Form 706-NA if the value of the deceased's US-situated assets at the date of death, plus the specific gift tax exemption and adjusted taxable gifts, exceeds $60,000. The instructions begin: "The executor must file Form 706-NA if the date of death value of the deceased's US-situated assets exceeds $60,000." The instructions specify that the filing threshold is $60,000 ("exceeds the filing threshold of $60,000"), in the section "Who must file.".

Delivery time of 9 months. «File Form 706-NA within 9 months after the date of death unless an extension of time to file was granted. »

Extension of 6 months. Form 4768 grants an automatic 6-month extension of time to file. This extension applies to the filing period. For payment, the instructions state: "Pay the tax due within 9 months after the deceased's death unless an extension of time to pay was granted." They do not describe an automatic extension of payment.

Tax calculation

The instructions refer to Table A, Unified Rate Schedule, in the Form 706 instructions. A separate note specifies: "Make sure that you use the version of Form 706 that corresponds to the date of the deceased's death." This page does not reproduce the rates from this schedule; they are found in Form 706.

The instructions also state: "In general, the maximum unified credit is $13,000."«

Inheritance agreements

The instructions state: "Death tax treaties are in effect with the following countries." France is among the countries listed, along with Germany, Italy, Switzerland, and the United Kingdom. The specific text for France is not reproduced in the instructions.

If a stated position is based on a convention, the instructions require that a statement indicating this be attached (Regulations, section 301.6114-1). The existence of a convention therefore does not exempt one from reading the text or from documenting the position taken.

Form 706-NA: Encrypted example (fictitious profile)

Situation. A fictitious French business owner, without US citizenship or a residence in the United States, dies on 12/03/2027. His assets: an apartment in the United States (450,000 $), shares in a company incorporated under US law (120,000 $), shares in a French company (300,000 $) and the capital of a assurance-vie policy on his life (200,000 $).

Issue. His family is wondering if a US declaration needs to be filed, and by what date.

Strategy. The following classification of instructions is applied: the apartment and the US stocks are located in the United States; the French stocks and the assurance-vie capital are outside the United States. The US total is compared to the threshold of 60,000 $, and then the maturity is calculated.

Result. The assets located in the United States are valued at 570,000 $, representing 53.3 % of the total estate of 1,070,000 $. These assets alone exceed the 60,000 $ threshold, and the specific exemption and adjusted taxable gifts must be added to this amount. Therefore, the form must be filed. The 9-month deadline is December 12, 2027; with an automatic 6-month extension, if requested by Form 4768, until June 12, 2028. Tax payment remains due within the 9-month period, unless an extension is granted. The tax amount is not calculated here; the tax rates are not shown on this page.

This profile is fictitious. The calculation is a threshold and date check, not a tax estimate.

Form 706-NA: What changes depending on your case

• Your inheritance residence He is judged on his lifestyle, not solely on his tax status.
• The nature of your assets Real estate, US stocks and claims on US debtors count; the capital of a assurance-vie policy does not.
• Your previous gifts : they are part of the threshold formula.
• An inheritance agreement : it can be read on its text, with an attached declaration if you make use of it.
• French law : it is not covered on this page.

No results are promised.