estate-planning

How to Obtain the Transfer Certificate

Cindy Yu, Managing Partner of CPG, CINDIE Professional Group , , , ,

美国居民死者遗产的转移证书

by CINDIE, cpa@cindyxyu, 732-896-0272

200 Centennial Ave, Suite 106, Piscataway NJ 08854

信谛註册会计师事务所

To obtain a Transfer Certificate from the IRS for a nonresident decedent’s estate, which is often required to release U.S. assets (like bank or brokerage accounts) after death, follow these key steps:

🧾 STEP-BY-STEP: How to Obtain a Transfer Certificate (IRS)

✅ 1. Determine If a Transfer Certificate Is Required

  • A Transfer Certificate (IRS Form 5173) is generally required if the decedent was not a U.S. citizen or resident at time of death, and owned U.S. assets (e.g., U.S. stocks, real estate, bank accounts).
  • U.S. financial institutions may not release assets until this certificate is received.

✅ 2. Prepare and File IRS Form 706-NA

  • File Form 706-NA (United States Estate Tax Return for Nonresident Not a Citizen).
  • Include:
    • All required schedules (especially Schedule A for U.S. situs assets)
    • Death certificate (translated if not in English)
    • Will or Letters Testamentary (if available)
    • Power of Attorney (Form 2848) if you’re representing the estate

📌 Note: If the gross U.S. situs assets exceed $60,000, filing Form 706-NA is required. Even if under the threshold, the IRS may still require 706-NA to process the transfer certificate.

✅ 3. Include a Written Request for Transfer Certificate

  • There is no separate IRS form to request the certificate — you must include a written request in the cover letter with Form 706-NA.
  • The cover letter should:
    • Request issuance of a Transfer Certificate (IRS Form 5173)
    • Identify the decedent (full name, date of death)
    • Provide the TIN (if issued) or write “NRA”
    • List all U.S. assets held at death (attach a brokerage or bank letter showing date-of-death values)
    • State who is making the request (executor, attorney, CPA)

✅ 4. Mail the Return and Request to the IRS

Mail the Form 706-NA and attachments to:

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999
USA

✅ 5. Respond to IRS Inquiries

  • The IRS may send a Letter 6272 or 6273 requesting more information or documentation.
  • Respond promptly and include:
    • Additional asset valuation support
    • Foreign estate tax filings (if any)
    • Ownership documentation

✅ 6. Wait for IRS Processing (Takes ~6–12 Months)

  • After processing the estate tax return and confirming no further U.S. tax is due (or that tax has been paid), the IRS will issue Form 5173: Transfer Certificate.

✅ 7. Provide the Certificate to U.S. Financial Institutions

  • Once received, send copies of the Transfer Certificate to the financial institutions holding U.S. assets. This will allow them to release the assets.

📎 Optional: If Under $60,000 Threshold (No Tax Owed)

You can still request a Transfer Certificate by submitting:

  • A letter requesting the certificate
  • A statement of assets and liabilities
  • A death certificate
  • Documentation of asset ownership and valuation
  • Proof the decedent was not a U.S. citizen/resident

Even without filing Form 706-NA, the IRS may still require additional documentation before issuing the certificate.

要从美国国税局 (IRS) 获取非美国居民死者遗产的转移证书（这通常是在死者去世后释放美国资产（例如银行或经纪账户）所必需的），请遵循以下关键步骤：

🧾 分步指南：如何获取转移证书（IRS）
✅ 1. 确定是否需要转移证书
如果死者在去世时不是美国公民或居民，但拥有美国资产（例如美国股票、房地产、银行账户），则通常需要转移证书（IRS 表格 5173）。

美国金融机构在收到此证书之前可能不会释放资产。

✅ 2. 准备并提交 IRS 表格 706-NA
提交 706-NA 表格（非美国居民的美国遗产税申报表）。

包括：

所有必需的附表（尤其是美国境内资产的附表A）

死亡证明（如果不是英文的，请提供翻译件）

遗嘱或遗嘱认证书（如有）

如果您代表遗产，请提供授权委托书（表格2848）

📌 注意：如果您在美国境内资产总额超过6万美元，则需要提交706-NA表格。即使低于门槛，美国国税局仍可能要求提交706-NA表格来处理转移证明。

✅ 3. 提交转移证明的书面申请
美国国税局没有单独的表格来申请转移证明——您必须在706-NA表格的附函中提交书面申请。

附函内容应：

申请签发财产转移证明（IRS 5173 表格）

确认死者身份（全名、死亡日期）

提供纳税人识别号 (TIN)（如有）或填写“NRA”（非居民居民身份证）

列出死者去世时持有的所有美国资产（附上经纪公司或银行的信函，注明死亡日期的价值）

说明提出申请的人（遗嘱执行人、律师、注册会计师）

✅ 4. 将申报表和申请表邮寄至 IRS
将 706-NA 表格及其附件邮寄至：


✅ 5. 回复 IRS 查询
IRS 可能会发送 6272 或 6273 号信函，要求提供更多信息或文件。

请及时回复，并附上以下材料：

其他资产估值支持

海外遗产税申报表（如有）

所有权文件

✅ 6. 等待美国国税局 (IRS) 处理（约需 6-12 个月）
处理完遗产税申报表并确认无需缴纳其他美国税款（或已缴纳税款）后，IRS 将签发 5173 表格：资产转移证明。

✅ 7. 将资产转移证明提交给美国金融机构
收到转移证明后，请将副本发送给持有美国资产的金融机构。这将使他们能够释放资产。

📎 可选：如果低于 60,000 美元门槛（无欠税）
您仍然可以通过提交以下材料申请转移证书：

申请证书的信函

资产负债表

死亡证明

资产所有权及估值证明

死者非美国公民/居民证明

即使未提交 706-NA 表格，美国国税局在签发证书前仍可能要求您提供其他文件。