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ARTICLE · 24 AUGUST 2026

Frequently Asked Questions About IRS Clearance And Form 706-NA

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UK executors and beneficiaries dealing with US assets face significant delays in obtaining IRS Transfer Certificates, with waiting times now extending to two or three years. This comprehensive FAQ addresses the critical questions surrounding Form 706-NA applications, US estate tax requirements, and the practical challenges of administering estates containing US shares and investments when the deceased was not a US citizen.

GlobalTax
Lucy Wadley
Lucy Wadley
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FAQs on IRS Transfer Certificates, Form 706-NA, US shares after death and UK-US Estate Tax Treaty relief.

Following our recent article on IRS Transfer Certificate delays and the growing backlog affecting Form 706-NA applications, we have compiled answers to some of the questions we are most frequently asked by UK executors and beneficiaries dealing with US assets. This FAQ explains when IRS clearance may be required, how Form 706-NA works, common pitfalls to avoid, and the practical issues that can arise when administering estates containing US shares and other US situs assets.

What is an IRS Transfer Certificate?

An IRS Transfer Certificate (Form 5173) is a clearance document issued by the Internal Revenue Service confirming that any US estate tax reporting requirements have been satisfied. It is commonly required before US shares or other US assets belonging to a deceased non-US resident can be transferred, sold or distributed to beneficiaries.

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