The second version of 706 is called Form 706-NA. This version is used to calculate estate taxes for beneficiaries who are non-resident aliens of the United States.

Form 706-GS(T) Inst 706-GS(T) Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.) ...

If the wife failed to file a timely Form 706 to preserve the husband’s DSUEA, her estate would now pay $1.2 million in federal estate tax, which could have been avoided by filing a timely 706.

Recommend filing the IRS Form 706 Estate (and Generation-Skipping Transfer) Tax Return to elect portability. Newsletters Games Share a News Tip. Featured. Featured. Breaking News. White House Watch.

IRS Form 706-GS(D) is a tax form used to calculate taxes due on trust distributions that are subject to a generation-skipping transfer tax (GSTT).

If the wife failed to file a timely Form 706 to preserve the husband’s DSUEA, her estate would now pay $1.2 million in federal estate tax, which could have been avoided by filing a timely 706.