The form you are looking for begins on the next page of this file. Before viewing it, please see 
the important update information below.

                                  New Mailing Addresses
Addresses for mailing certain forms have changed since the forms were last published. The new mailing 
addresses are shown below.
Mailing address for Forms 706‐ A, 706‐ GS(D), 706‐ GS(T), 706‐ NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 
8924, 8928:

Department of the Treasury 
Internal Revenue Service Center 
Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below                             Mail the Form to This Address

Connecticut, Delaware, District of Columbia, Georgia, 
Illinois, Indiana,Kentucky, Maine, Maryland,              Department of the Treasury 
Massachusetts, Michigan, New Hampshire, New Jersey,       Internal Revenue Service Center 
New York, North Carolina, Ohio, Pennsylvania, Rhode       Kansas City, MO 64999
Island, South Carolina, Vermont, Virginia, West Virginia, 
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, 
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,           Department of the Treasury 
Louisiana, Minnesota, Mississippi, Missouri, Montana,     Internal Revenue Service Center 
Nebraska, Nevada, New Mexico, North Dakota,               Ogden, UT 84201
Oklahoma, Oregon, South Dakota, Tennessee, Texas, 
Utah, Washington, Wyoming

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 
which will be incorporated into the next revision of the forms’ instructions.

Form   706-NA                                United States Estate (and Generation- 
                                                    Skipping Transfer) Tax Return 
                                                                                                                                                  OMB No. 1545-0531
(Rev. August 2013)                  Estate of nonresident not a citizen of the United States
Department of the Treasury              To be filed for decedents dying after December 31, 2011.
Internal Revenue Service    ▶ Information about Form 706-NA and its separate instructions is at www.irs.gov/form706na.
                            Attach supplemental documents and translations. Show amounts in U.S. dollars.
Part I   Decedent, Executor, and Attorney
1a  Decedent’s first (given) name and middle initial       b   Decedent’s last (family) name                                     2  U.S. taxpayer ID number (if any)

3    Place of death                               4   Domicile at time of death                5     Citizenship (nationality)   6  Date of death

7a  Date of birth                   b   Place of birth                                         8     Business or occupation

         9a Name of executor                                                                   10a Name of attorney for estate
     In  
United   b Address                                                                             b Address
States

         11a Name of executor                                                                  12a Name of attorney for estate

Outside  b Address (City or town, state or province, country, and ZIP or foreign postal code.) b Address (City or town, state or province, country, and ZIP or 
United                                                                                         foreign postal code.) 
States

Part II  Tax Computation
1        Taxable estate from Schedule B, line 9  .       . . . . .  .           . . . .        . .   . .   . . .     .         . .              1 
2        Total taxable gifts of tangible or intangible property located in the U.S., transferred (directly or indirectly) 
         by the decedent after December 31, 1976, and not included in the gross estate (see section 2511)  .                     .              2 
3        Total. Add lines 1 and 2  .    .    .    . .  . . . . . .  .           . . . .        . .   . .   . . .     .         . .              3 
4        Tentative tax on the amount on line 3 (see instructions) . .           . . . .        . .   . .   . . .     .         . .              4 
5        Tentative tax on the amount on line 2 (see instructions) . .           . . . .        . .   . .   . . .     .         . .              5 
6        Gross estate tax. Subtract line 5 from line 4     . . . .  .           . . . .        . .   . .   . . .     .         . .              6 
7        Unified credit. Enter smaller of line 6 amount or maximum allowed (see instructions)  .             . .     .         . .              7 
8        Balance. Subtract line 7 from line 6  .       . . . . . .  .           . . . .        . .   . .   . . .     .         . .              8 
9        Other credits (see instructions) .       . .  . . . . . .  .           . . . .        . .     9 
10       Credit for tax on prior transfers. Attach Schedule Q, Form 706  .          . .        . .     10 
11       Total. Add lines 9 and 10 .    .    .    . .  . . . . . .  .           . . . .        . .   . .   . . .     .         . .              11 

12       Net estate tax. Subtract line 11 from line 8  .   . . . .  .           . . . .        . .   . .   . . .     .         . .              12 
13       Total generation-skipping transfer tax. Attach Schedule R, Form 706  .                . .   . .   . . .     .         . .              13 

14       Total transfer taxes. Add lines 12 and 13  .      . . . .  .           . . . .        . .   . .   . . .     .         . .              14 
15       Earlier payments. See instructions and attach explanation .            . . . .        . .   . .   . . .     .         . .              15 
16       Balance due. Subtract line 15 from line 14 (see instructions)  .         . . .        . .   . .   . . .     .         . .              16 
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is 
true, correct, and complete. I understand that a complete return requires listing all property constituting the part of the decedent’s gross estate (as defined by the statute) 
situated in the United States. Declaration of preparer other than the executor is based on all information of which preparer has any knowledge. 

                         ▲                                                                                ▲

     Sign                ▲  Signature of executor                                                         ▲  Date
     Here
                            Signature of executor                                                            Date
                  Print/Type preparer’s name               Preparer’s signature                           Date                                      PTIN
Paid                                                                                                                             Check          if  
                                                                                                                                 self-employed 
Preparer                                                                                                                                        ▶
                  Firm’s name     ▶                                                                                              Firm's EIN 
                  Firm’s address 
Use Only                      ▶                                                                                                  Phone no. 
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.                     Cat. No. 10145K              Form 706-NA (Rev. 8-2013)

Form 706-NA (Rev. 8-2013)                                                                                                                 Page 2
Part III General Information
                                                                   Yes No    7 Did the decedent make any transfer (of                 Yes No
1a    Did the decedent die testate?  .            . . . .                      property that was located in the United States 
b     Were letters testamentary or of administration                           at either the time of the transfer or the time of 
                                                                               death) described in sections 2035, 2036, 
      granted for the estate?         .  . .      . . . .                      2037, or 2038 (see the instructions for Form 
      If granted to persons other than those filing the                        706, Schedule G)?  .   . .    .     . . .  .    .
      return, include names and addresses on page 1.                           If “Yes,” attach Schedule G, Form 706.
2     Did the decedent, at the time of death, own any:                       8 At the date of death, were there any trusts in 
a     Real property located in the United States? .                            existence that were created by the decedent 
b     U.S. corporate stock? .         .  . .      . . . .                      and  that  included  property  located  in  the 
c     Debt obligations of (1) a U.S. person, or (2) the                        United  States  either  when  the  trust  was 
      United  States,  a  state  or  any  political                            created or when the decedent died?  .      .    .
      subdivision, or the District of Columbia?         .                      If “Yes,” attach Schedule G, Form 706.
d     Other property located in the United States? .                         9 At the date of death, did the decedent:
3     Was the decedent engaged in business in the                            a Have a general power of appointment over 
      United States at the date of death?  .          . .                      any property located in the United States?  .
4     At the date of death, did the decedent have                            b Or, at any time, exercise or release the power?
      access, personally or through an agent, to a                             If “Yes” to either a or b, attach Schedule H, Form 706.
      safe deposit box located in the United States?                       10a Have federal gift tax returns ever been filed? .
5     At the date of death, did the decedent own 
      any property located in the United States as a                         b Periods covered ▶
      joint  tenant  with  right  of  survivorship;  as  a                                           ▶
      tenant  by  the  entirety;  or,  with  surviving                       c IRS offices where filed
      spouse, as community property?  .             . . .                  11  Does the gross estate in the United States 
      If “Yes,” attach Schedule E, Form 706.                                   include any interests in property transferred to 
6 a   Had the decedent ever been a citizen or resident                         a “skip person” as defined in the instructions 
      of the United States (see instructions)? .      . .                      to Schedule R of Form 706? .        . . .  .    .
b     If “Yes,” did the decedent lose U.S. citizenship or                      If “Yes,” attach Schedules R and/or R-1, Form 
      residency within 10 years of death? (see instructions)                   706.
Schedule A. Gross Estate in the United States  (see instructions)                                                                     Yes No
Do you elect to value the decedent’s gross estate at a date or dates after the decedent’s death (as authorized by section 2032)? ▶
To make the election, you must check this box ‘‘Yes.’’ If you check ‘‘Yes,’’ complete         all columns. If you check ‘‘No,’’ complete 
columns (a), (b), and (e); you may leave columns (c) and (d) blank or you may use them to expand your column (b) description.
(a)                                      (b)                                       (c)                  (d)                           (e) 
Item                      Description of property and securities                 Alternate        Alternate value in      Value at date of 
no.                       For securities, give CUSIP number                    valuation date         U.S. dollars        death in U.S. dollars

         (If you need more space, attach additional sheets of same size.)
Total .  . . . .          . . .       .  . .      . . . .        . . . . . . . . . .   .   .
Schedule B. Taxable Estate
             Caution. You must document lines 2 and 4 for the deduction on line 5 to be allowed.
1     Gross estate in the United States (Schedule A total) .           . . . . . . .   .   .  . . .   . .    .       1
2     Gross estate outside the United States (see instructions)  .         . . . . .   .   .  . . .   . .    .       2
3     Entire gross estate wherever located. Add amounts on lines 1 and 2  .        .   .   .  . . .   . .    .       3
4     Amount of funeral expenses, administration expenses, decedent’s debts, mortgages and liens, 
      and losses during administration. Attach itemized schedule. (see instructions)  .       . . .   . .    .       4
5     Deduction for expenses, claims, etc. Divide line 1 by line 3 and multiply the result by line 4  . .    .       5
6     Charitable deduction (attach Schedule O, Form 706) and marital deduction (attach Schedule M, 
      Form 706, and computation)           .      . . . .        . . . . . . . . . .   .   .  . . .   . .    .       6
7     State death tax deduction (see instructions)               . . . . . . . . . .   .   .  . . .   . .    .       7
8     Total deductions. Add lines 5, 6, and 7  .        .        . . . . . . . . . .   .   .  . . .   . .    .       8
9     Taxable estate. Subtract line 8 from line 1. Enter here and on line 1 of Part II .   .  . . .   . .    .       9
                                                                                                                     Form 706-NA (Rev. 8-2013)