The following transfer certificate filing requirements apply to the estate of a decedent who was neither a citizen nor a resident of the United States and who died after December 31, 1976. A transfer certificate is not required for property administered by an executor or administrator appointed, qualified and acting within the United States.
First determine whether or not the estate has a filing requirement, then see the applicable instructions on requesting a transfer certificate, further below.
The executor must file Form 706-NA if the date of death value of the nonresident non-citizen decedent’s U.S.-situated assets, together with the gift tax specific exemption and the amount of adjusted taxable gifts, exceeds the filing threshold of $60,000. The gift tax specific exemption refers to the amount allowed for gifts made by the decedent between September 9, 1976, and December 31, 1976, inclusive. The amount of adjusted taxable gifts refers to the amount of adjusted taxable gifts made by the decedent after December 31, 1976. For additional information, refer to the Instructions for Form 706-NA.
A transfer certificate will be issued by the Service when satisfied that the tax imposed upon the estate, if any, has been fully discharged or provided for. The tax will be considered fully discharged for purposes of the issuance of a transfer certificate when investigation has been completed and payment of the tax, including any deficiency finally determined, has been made.
Fax a copy of the estate’s filed Form 706-NA, U.S. Nonresident Alien Estate Tax Return PDF (the form’s two pages) and all additional sheets used to report Schedule A property, to:
Fax the items listed below to:
If any of the above-listed items are not available, include a statement to explain why.
The time frame for the IRS to process the affidavit and supporting documents is six to nine months from the time the IRS receives all necessary documentation.
If Part B applies, do not file Form 706-NA. Unnecessary use of the Form 706-NA will delay the issuance of a Transfer Certificate.
Note: If the documentation provided supports there is not a filing requirement, correspondence will be issued stating a transfer certificate is not required and will not be issued.