My father, a non-resident alien passed away and I have to file 706-NA for $65,000 cash he had in a US brokerage account. I understand that 60,000 is not taxable.


1. Table A—Unified Rate Schedule: looks like he owed 65,000 - 60,000: 5,000 x 18%. Is this correct? (page 5 instructions).


2. Please explain in this case how the unified credit is calculated. (13,000?? )


3. How do I file this online? I guess I cannot use MY online payment account because it will be toed to my SS #, not my father's. Can I send the payment by mail? Where to?




Thanks you!


Gus

Gus,

RUN, Don't Walk, to the nearest tax professional with experience filing estate tax returns. This return is NOT for amateurs, even with tax software.

I do not have time to check the IRS pubs, but it seems to me that your father's estate should not even have to file, not for just $65K.

ATE

https://www.irs.gov/individuals/international-taxpayers/some-nonresidents-with-us-assets-must-file-estate-tax-returns

Like ATE said, RUN!