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See the Canadian income tax treaty

you should enter only transfers of

granted. Make the check or money

protocol for details on computing the

interests in property that you listed on

order payable to the “United States

credit. Also, attach a computation of the

Schedule A of Form 706-NA.

Treasury” for the face value in U.S.

credit and on the dotted line to the left

Otherwise, complete Schedules R and/

dollars.

of the line 9 entry, write “Canadian

or R-1 according to their instructions

marital credit.”

and enter the total GST tax from

Signature

Schedule R on line 13.

Line 13. If you answered “Yes” to

Form 706-NA must be signed. Each

Question 11 of Part III, you must

For details, see Regulations section

executor must verify and sign it. If

complete and attach Schedules R and/

26.2663-2.

or R-1 from Form 706.

another person prepares Form 706-NA

Line 15. Attach an explanatory

for the executor, the preparer must also

For the purposes of Form 706-NA,

statement if earlier payments were

sign. The executor may use Form 2848,

the GST tax is imposed only on

made to the Internal Revenue Service.

Power of Attorney and Declaration of

transfers of interests in property that

Representative, to authorize another

are part of the gross estate in the

Line 16. Pay the balance due within 9

person to act for him or her before the

United States. Therefore, when

months after the decedent’s death

completing Schedules R and/or R-1,

unless an extension of time to pay was

Internal Revenue Service.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the

United States. You are required to give us the information. We need it to ensure that you are complying with these laws and

to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long

as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return

information are confidential as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average

time is:

Recordkeeping

Learning about the law or

Preparing the form

Copying, assembling, and

the form

sending the form to the IRS

1 hr., 25 min.

55 min.

1 hr., 36 min.

34 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we

would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not send the tax form to this

address. Instead, see Where To File on page 1.

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Instructions For Form 706-Na - United States Estate (And Generation-Skipping Transfer) Tax Return - Internal Revenue Service - 2006 Page 5

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