rom TO6NA

(Rev. May 1990)

Department of the Treasury
Internal Revenue Service

United States Estate (and Generation-

Skipping Transfer) Tax Return

Estate of nonresident not a citizen of the United States
Caution: Use this revision only for the estates of decedents dying after November 10, 1988.
(See separate instructions. Section references are to the Internal Revenue Code.)

OMB No. 1545-0531
Expires 05-31-93

Attach supplemental documents and translations. Show amounts in United States dollars.

Decedent, Executor, and Attorney

la Decedent's first name and middle initial b Decedent's last name 2. U.S. social security 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
Ila Name of executor l12a Name of attorney for estate
Outside
United b Address b Address
States

Tax Computation

1 Taxable estate (from Schedule B, line 8)
2. Total taxable gifts of tangible or intangible property located i in the U.! S, ‘transferred Girectly 0 or indirectly)
by the decedent after December 31, 1976, and not included in the gross estate (see section 2511)
Total (add lines 1 and 2). :
Tentative tax on the amount on line 3 (see instructions) .
Tentative tax on the amount on line 2 (see instructions) .

Unified credit—enter lesser of line 6 amount or maximum allowed (see instructions) .

Balance (subtract line 7 from line 6) .

3
4
5
6 Gross estate tax (subtract line 5 from line 4)
7
8
9

Credit for state death taxes (see instructions and attach: credit evidence) .

10 Balance (subtract line 9 from line 8) .

11 Credit for Federal gift taxes (see sections 2102 and 2012 and attach computation) | 11

12 Credit for tax on prior transfers (attach Schedule Q, Form 706) .
13 Total (add lines 11 and 12).

14 Net estate tax (subtract line 13 from line 10) .
15 Total generation-skipping transfer tax (attach Schedule R, Form 706) . :
16 Section 4980A increased estate tax (attach Schedule S, Form 706 (see instructions) .

17 Total transfer taxes (add lines 14, 15, and 16) .
18 Earlier payments (see instructions and attach explanation)
19 U.S. Treasury bonds redeemed to pay estate tax .

20 = Total (add lines 18 and 19).

21 Balance due (subtract line 20 from line 17) (see instructions)

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15

16

19

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20

7

21

Under penalties of perjury, | declare that | have examined this return, including any additional sheets ached, and to the best ow my Tnowedge and belief, it is true, correct, and
complete. | 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.

For Paperwork Reduction Act Notice, see page 1 of the separate instructions.

Form ZO6NA (Rev. 5-90)


Form 7

‘O6NA (Rev. 5-90)

Page 2

General Information

Did the decedent make any transfer (of property [Yes | No
la Did the decedent die testate? . : that was located in the U.S. at either the time of
b Were letters testamentary or of administration the transfer or the time of death) described in
granted for the estate? . : sections 2035, 2036, 2037, or 2038 (see the in-
If granted to persons other than those filing the structions for Form 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: At the date of death, were there any trusts in ex-
a Real property located in the U.S.? istence that were created by the decedent and
b U.S. corporate stock? that included property located in the U.S. either
c Debt obligations of (1) a U. S. person, or or (2) the when the trust was created or when the dece-
ULS., a state or any political subdivision, or the dent died? . .
District of Columbia? . se eee If Yes,"’ attach Schedule G. Form 706.
d_Other property located in the U.S.? At the date of death, did the decedent:
3 Was the decedent engaged in business in the Have a general power of appointment over any
U.S. at the date of death? _. property located in the U.S.? :
4 At the date of death, did the decedent have Or, at any time, exercise or release the power?
access, personally or through an agent, to a safe if Yes” to either a or b, attach Schedule H, Form 706.
deposit box located in the U.S.?_. 10a Have Federal gift tax returns ever been filed? Lo}
5 At the date of death, did the decedent own any
property located in the U.S. as a joint tenant with b Periods covered
right of survivorship; as a tenant by the entirety;
or, with surviving spouse, as community c Internal Revenue offices where filed >
Property? moe 11 Does the gross estate in the United States
If ""Yes, attach Schedule E, Form 706. include any interests in property transferred to a
6a Had the decedent ever been a citizen of the “skip person” as defined in the instructions to
United States (see instructions)? . . Schedule R of Form 706? . .
b_ If Yes," did the decedent lose U.S. citizenship If “Yes,” attach Schedules R and/or R. 1, Form
within 10 yearsofdeath? . . . . 706.
Schedule A_ Gross Estate in the United States Gee 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 death
no. For securities, give CUSIP number, if available. valuation date USS. dollars in U.S. dollars

1

(If you need more space, attach additional sheets of same size.)
Total.
Schedule B Taxable Estate

You must document lines 2 and 4 for the deduction on line 5 to be allowed.

1 Gross estate in the U.S. (Schedule A total) 1
2 Gross estate outside the U.S. (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) (see instructions) 5
6 Charitable deduction (attach Schedule O, Form 7 708) and marital deduction (attach S Schedule M, Form

706, and computation). . . . ee. Lb
7 Total deductions (add lines 5 and6) ee LZ
8 Taxable estate (subtract line 7 from line 1) (enter here ‘and on line j of the Tax Computation) _.. .| 8