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Use this form to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedents taxable estate rather than on the receipt of any part of it.
You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.
So once the Form 706 NA is submitted within 9 months of the passing, it takes a while to be processed. Sometimes 6 months or more. Estates and their authorized representatives may request an account transcript by filing Form 4506-T, Request for Transcript of Tax Return.
The answer is, the non-U.S. citizen spouse can inherit property in the manner as a citizen. However, under federal estate tax rules, a surviving spouse who is not a U.S. citizen must pay taxes on the inherited amount.
File Form 706 for the estates of decedents who were either U.S. citizens or U.S. residents at the time of death. For estate tax purposes, a resident is someone who had a domicile in the United States at the time of death.
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What is the estate tax exemption for non-US citizens? The US estate tax exemption is based on country of residence, not just citizenship status. The nonresident estate tax exemption for foreign nationals is just $60,000, but US citizens and noncitizen residents have a federal estate tax exemption of $12,920,000.
Effective October 28, 2021, a user fee of $67 was established for persons requesting the issuance of an estate tax closing letter (ETCL). See ETCL fee, later, for more information. Form 706-NA is used to compute estate and generation-skipping transfer (GST) tax liability for nonresident not a citizen (NRNC) decedents.

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