What's the Form 706-NA deadline, and what are the spouse and charity traps?
If a nonresident with US assets dies, how long does the executor have to file Form 706-NA, and can you get an extension? I also want to know about two things I've heard are traps: leaving US assets to a non-US-citizen spouse, and leaving US assets to a foreign charity. Do those work the way they would for a US citizen?
Related Questions
When is Form 706-NA required and how do you file it for an NRA decedent's estate?
My father was a non-resident alien who owned a condo in New York and some U.S. stocks. He passed away recently and I'm the executor of his estate. I've been told I need to file Form 706-NA with the IR...
Can I leave my U.S. LLC assets to my non-citizen spouse without estate tax using a QDOT?
My wife is a non-resident alien and I'm a U.S. citizen. We own a U.S. LLC together that holds rental properties worth about $5 million. I understand that the unlimited marital deduction doesn't apply ...
I want to transfer cash to my spouse in 2026, but my spouse is not a U.S. citizen. Is there still a limit even if we are married?
I am a nonresident donor and my spouse also is not a U.S. citizen. Family members keep assuming that spouse transfers are automatically unlimited because they are thinking about the normal marital ded...
My father lived in Argentina and owned assets worldwide, but only some were in the U.S. Does Form 706-NA look only at the U.S. property?
My father was not a U.S. citizen and did not live in the United States, but he did own a Florida condo, some U.S. securities, and other assets entirely outside the U.S. Family members keep mixing dome...
What are all the reporting obligations when a non-resident alien LLC owner dies?
My business partner (a non-resident alien from Nigeria) recently passed away. He was the sole owner of a U.S. LLC. I've been helping his family sort things out but I'm overwhelmed by the number of for...
I'm Canadian (or UK / French / German) — does a treaty lower the US estate tax on my US assets?
I'm a Canadian citizen with a US brokerage account and some US shares. I've heard there are estate-tax treaties that give nonresidents a bigger credit than the default $13,000. Does the Canada treaty ...
People keep quoting the big U.S. estate tax exemption, but someone told me a nonresident estate might file at only $60,000 of U.S. assets. Is that real?
I am handling an estate for a relative from South Korea who never lived in the U.S. The family keeps repeating the domestic U.S. estate-tax exemption numbers they hear in the news, which makes it soun...
I'm a foreign owner with a US rental — when does my estate have to file Form 706-NA?
I'm a non-resident and I own a US rental property directly. Someone told me my heirs could owe US estate tax even though I'm not a US person and don't live there. Is that right, and is there really a ...
New US resident, just received a large distribution from my family's foreign trust — how is it reported and taxed?
In my first year as a US tax resident, my parents' foreign trust (they funded it, not me) distributed about $300,000 to me to help buy a home. I assumed this was just a family gift. A CPA friend said ...
What do Form 3520 and 3520-A penalties actually look like in dollars? Trying to size my exposure
I'm reconstructing several years of foreign trust filings I didn't know I owed — I moved to the US three years ago with a family trust in the background. Before I talk to a professional I want to unde...
Have a similar question?
ForeignLLCTax members get expert answers with IRS citations. One CPA consultation costs $200+. Full access is $9.99/month.
Become a Member — $9.99/moDisclaimer: All content on ForeignLLCTax.com is created by a tax professional and is provided for general educational and informational purposes only. It does not constitute tax, legal, or accounting advice, and should not be relied upon as such. Every tax situation is different — for advice specific to your circumstances, please consult a licensed CPA, Enrolled Agent, or tax attorney. By using this website, purchasing a subscription, or accessing any tools or services, you acknowledge that no client-professional relationship is established between you and ForeignLLCTax.com or its operators. This website is not affiliated with the IRS.


