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Cincinnati Ohio Form 706-NA: What You Should Know
To locate the website, click on Contact Us. Instructions for Form 706 United States Estate and Generation-Skipping Transfer (Schedule R-1) Tax Return estate and gift tax work is processed at the Cincinnati, OH IRS facility only. Filing Requirements for Persons Not Designated as Aliens. Filing requirements for nonresident aliens (and their spouse) and foreign trusts are similar to those described under Tax Regulations Sections 1.902-1 et seq. The following two tables demonstrate the filing requirements for the U.S. Estate and Gift tax and Form 706, which is used both on Form 706 and on Form 706-NA and the instructions for the form. Note that Form 706-NA does not change the filing requirements for Form 6402-X, American Samoa Gift Tax Return. The American Samoa GSPR reporting program will use Form 706-NA instead of Form 6402-X. Form 706 (and Form 6402-X) will continue to be filed through the American Samoa GSPR program. U.S. Estate (and Generation-Skipping Transfer) Tax Returns. The Estate Tax Act makes the estate tax return filed by an estate the filing of which serves as proof that all the person's property was owned by the decedent at the time of his or her death and as proof of the rights and obligations of the estate. The filing of the estate tax return serves as the basis for all subsequent tax payments the person will pay to the IRS. The estate tax return for a decedent must be signed and dated by the executor under penalty of perjury. In preparing the return, the executor must have the consent of the surviving spouse (if the decedent had a surviving spouse that is not alive at the time of his or her death) and the executor's estate must submit proof of the existence of the assets it owns. In addition to providing proof of the existence of the assets, the executor, in preparing the return, must also obtain from the U.S. Department of the Treasury and the decedent an approval number from the Treasury Department. Gift Tax Returns. A gift to a nonresident alien must be declared on a Form 706 unless it is a gift to a U.S. decedent. If the decedent, during the decedent's lifetime, gave any property to another nonresident alien, the gifts must also be on a Form 706.
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