Episode Details

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