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