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File Form 706-NA, United States

2nd Day Air, UPS 2nd Day Air A.M., UPS

page 1 under penalties of perjury. If the

Estate (and Generation-Skipping

Worldwide Express Plus, and UPS

return is prepared by someone other than

Transfer) Tax Return, Estate of

Worldwide Express.

the person who is filing the return, the

nonresident not a citizen of the United

preparer must also sign at the bottom of

The private delivery service can tell

States, for the estates of nonresident

page 1.

you how to get written proof of the mailing

alien decedents (decedents who were

date.

H. Amending Form 706

neither U.S. citizens nor residents at the

time of death).

F. Paying the Tax

If you find that you must change

something on a return that has already

Residents of U. S. Possessions

The estate and GST taxes are due within

been filed, you should:

9 months after the date of the decedent’s

All references to citizens of the United

•

File another Form 706;

death unless an extension of time for

States are subject to the provisions of

•

Enter “Supplemental Information”

payment has been granted, or unless you

sections 2208 and 2209, relating to

across the top of page 1 of the form; and

have been granted an election under

decedents who were U.S. citizens and

•

Attach a copy of pages 1, 2, and 3 of

section 6166 to pay in installments, or

residents of a U.S. possession on the

the original Form 706 that has already

under section 6163 to postpone the part

date of death. If such a decedent became

been filed.

of the tax attributable to a reversionary or

a U.S. citizen only because of his or her

If you have already been notified that the

remainder interest. These elections are

connection with a possession, then the

return has been selected for examination,

made by checking lines 3 and 4

decedent is considered a nonresident

you should provide the additional

(respectively) of Part 3, Elections by the

alien decedent for estate tax purposes,

information directly to the office

Executor, and attaching the required

and you should file Form 706-NA. If such

conducting the examination.

statements.

a decedent became a U.S. citizen wholly

independently of his or her connection

If the tax paid with the return is

I. Supplemental

with a possession, then the decedent is

different from the balance due as figured

Documents

considered a U.S. citizen for estate tax

on the return, explain the difference in an

purposes, and you should file Form 706.

attached statement. If you have made

Note. You must attach the death

prior payments to the IRS, attach a

certificate to the return.

C. Executor

statement to Form 706 including these

If the decedent was a citizen or

facts.

The term “executor” means the executor,

resident and died testate, attach a

personal representative, or administrator

Paying by check. Make the check

certified copy of the will to the return. If

of the decedent’s estate. If none of these

payable to the United States Treasury.

you cannot obtain a certified copy, attach

is appointed, qualified, and acting in the

Please write the decedent’s name, social

a copy of the will and an explanation of

United States, every person in actual or

security number, and “Form 706” on the

why it is not certified. Other supplemental

constructive possession of any property

check to assist us in posting it to the

documents may be required as explained

of the decedent is considered an executor

proper account.

below. Examples include Forms 712, 709,

and must file a return.

and 706-CE, trust and power of

G. Signature and

appointment instruments, death

D. When To File

Verification

certificate, and state certification of

You must file Form 706 to report estate

payment of death taxes. If you do not file

and/or generation-skipping transfer tax

If there is more than one executor,

these documents with the return, the

within 9 months after the date of the

all listed executors are responsible

processing of the return will be delayed.

decedent’s death unless you receive an

for the return. However, it is

CAUTION

If the decedent was a U.S. citizen but

extension of time to file. Use Form 4768,

sufficient for only one of the co-executors

not a resident of the United States, you

Application for Extension of Time To File

to sign the return.

must attach the following documents to

a Return and/or Pay U.S. Estate (and

All executors are responsible for the

the return:

Generation-Skipping Transfer) Taxes, to

return as filed and are liable for penalties

apply for an extension of time to file.

1. A copy of the inventory of property

provided for erroneous or false returns.

and the schedule of liabilities, claims

Private delivery services. You can use

If two or more persons are liable for

against the estate, and expenses of

certain private delivery services

filing the return, they should all join

administration filed with the foreign court

designated by the IRS to meet the “timely

together in filing one complete return.

of probate jurisdiction, certified by a

mailing as timely filing/paying” rule for tax

However, if they are unable to join in

proper official of the court;

returns and payments. These private

making one complete return, each is

2. A copy of the return filed under the

delivery services include only the

required to file a return disclosing all the

foreign inheritance, estate, legacy,

following.

•

information the person has in the case,

succession tax, or other death tax act,

DHL Express (DHL): DHL Same Day

including the name of every person

certified by a proper official of the foreign

Service, DHL Next Day 10:30 am, DHL

holding an interest in the property and a

tax department, if the estate is subject to

Next Day 12:00 pm, DHL Next Day 3:00

full description of the property. If the

such a foreign tax; and

pm, and DHL 2nd Day Service.

•

appointed, qualified, and acting executor

3. If the decedent died testate, a

Federal Express (FedEx): FedEx

is unable to make a complete return, then

certified copy of the will.

Priority Overnight, FedEx Standard

every person holding an interest in the

Overnight, FedEx 2 Day, FedEx

property must, on notice from the IRS,

International Priority, FedEx International

J. Rounding Off to Whole

make a return regarding that interest.

First.

•

Dollars

United Parcel Service (UPS): UPS Next

The executor who files the return must,

Day Air, UPS Next Day Air Saver, UPS

in every case, sign the declaration on

You may show the money items on the

return and accompanying schedules as

whole-dollar amounts. To do so, drop any

E. Where To File

amount less than 50 cents and increase

any amount from 50 cents through 99

File Form 706 at the Internal Revenue Service Center listed below.

cents to the next higher dollar.

If the decedent was at death a . . .

Then the address is:

K. Penalties

Internal Revenue Service Center

Late filing and late payment. Section

U.S. citizen residing in the U.S. or a resident alien Cincinnati, OH 45999

6651 provides for penalties for both late

Nonresident U.S. citizen

Philadelphia, PA 19255

-2-

General Instructions

Instructions For Form 706 - United States Estate (And Generation-Skipping Transfer) Tax Return - 2005 Page 2

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