DEFINITION of 'Form 706-NA: United States Estate (And Generation-Skipping Transfer) Tax Return'

A tax form distributed by the Internal Revenue Service (IRS) that used to calculate the generation-skipping transfer tax liability for estates of non-resident aliens of the United States. The generation-skipping tax is levied when the transfer of the decedent's estate takes place rather than when it is received by a beneficiary. A non-resident alien does not live in the United States and is not a citizen.

BREAKING DOWN 'Form 706-NA: United States Estate (And Generation-Skipping Transfer) Tax Return'

Several countries have death tax treaties with the United States, and executors reporting information on an estate from one of those countries may have to attach a statement stating that the death tax treaty is being applied.


Form 706-NA is available to taxpayers by requesting Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. Citizens of U.S. possessions, such as the U.S. Virgin Islands, are not considered citizens in Form 706-A.

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