Why Transfer Certificates Are Delayed

About this episode

This episode discusses the delays in obtaining transfer certificates for U.S. estates involving nonresident aliens and the reasons behind these delays.

If you’re dealing with a U.S. estate involving a nonresident alien, one reality stands out: 👉 Transfer certificates take time—often a lot of it. ⏳ 1️⃣ Typical Processing Time Transfer certificates issued by the IRS under the Internal Revenue Code can take: • 18 to 24 months (or longer) 👉 This is not unusual—it’s the norm in many cross-border estates. 🔍 2️⃣ Why the Delay Happens 📄 A) Detailed IRS Review The IRS must verify: • Accuracy of the estate tax return (Form 706-NA) • Proper classification of U.S.-situs assets • Valuation of assets • Whether any tax is due—and paid 🧾 B) Supporting Documentation The IRS often reviews: • Death certificates • Wills and estate documents • Bank and brokerage statements • Valuation reports 👉 Missing or unclear documents can slow everything down

Topics covered

• transfer certificates
• U.S. estate
• nonresident alien
• IRS processing
• cross-border estates

Keywords

• transfer certificates
• IRS
• estate tax return
• Form 706-NA
• cross-border estates
• nonresident alien
• processing time

Mentioned in this episode

Organizations: IRS

Books & works: Form 706-NA

Places: U.S., U.S.-situs

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