{"id":2081,"date":"2020-03-02T10:37:23","date_gmt":"2020-03-02T18:37:23","guid":{"rendered":"http:\/\/159.89.119.110\/?p=2081"},"modified":"2020-03-02T10:37:24","modified_gmt":"2020-03-02T18:37:24","slug":"irs-assistance-with-estate-taxes-for-international-filers","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/irs-assistance-with-estate-taxes-for-international-filers\/","title":{"rendered":"IRS Assistance With Estate Taxes For International Filers"},"content":{"rendered":"\n

Last fall, the Internal Revenue Service created a series of frequently asked questions on estate taxes for international tax filers. They addressed situations where descendants are non-residents and non-citizens of the U.S. at death but may have U.S. federal estate tax and filing obligations. A link to the IRS frequently asked questions page is below.<\/p>\n\n\n\n

The IRS wants foreign taxpayers to better understand their obligations, including tax liability, annual or final tax filing obligations, and requirements to obtain a transfer certificate. <\/p>\n\n\n\n

Transfer Certificate Requirements<\/h2>\n\n\n\n

Banks and financial institutions often require executors of estates to provide transfer certificates from the IRS before releasing funds to the estate, even where no U.S. federal estate tax is due.<\/p>\n\n\n\n

U.S. Tax Reporting Obligations<\/h2>\n\n\n\n

If you are an executor of an estate with a non-U.S. citizen who owns U.S. situs assets such as:<\/p>\n\n\n\n