We provide end-to-end support, from the initial review of the estate through to final filing with the IRS. Each case is handled with strict confidentiality and full supporting documentation, giving heirs and executors transparency with the authorities and continuity for the estate. Our clients receive a service that is both highly technical and deeply human: clear communication, precise compliance, and a focus on preserving the family legacy.
Initial estate assessment
Identification of U.S.-situs assets potentially subject to U.S. Estate Tax and determination of the relevant domicile and tax residence for estate tax purposes. If we have been hired in a timely manner, we can support estate tax planning processes to reduce the impact of this tax in the future.
Tax base and deduction analysis
Detailed calculation of the taxable value, identification of exempt assets, and application of credits, deductions, and treaty-based relief where available.
IRS forms and supporting schedules
Preparation and filing of all required forms, including Form 706-NA, together with valuation reports, executor or representative statements, and any necessary attachments.
Coordination with legal and fiduciary advisers
Close coordination with estate attorneys, trustees, and family office advisers to ensure consistency between the estate plan, the governing documents (will or trust), and the U.S. tax treatment—both in the U.S. and in the home country.
Mitigation strategies and future planning
Review of existing ownership structures, assessment of potential restructurings, and intergenerational planning to reduce estate tax exposure in future successions and facilitate orderly transfers to the next generation.
Post-filing support and follow-up
Assistance in responding to IRS inquiries or requests for information, along with guidance on recordkeeping and forward-looking compliance for heirs, executors, and advisers.
U.S. Estate Tax can reach high effective rates and applies to certain assets located in the United States—even when the owner was not a U.S. resident.
At Guillen Pujol CPAs, we begin with a detailed analysis of the estate subject to U.S. tax—real estate, equity interests, financial accounts, and investments—and of the existing legal structure (direct ownership, corporate holding, or trusts).
Based on that, we design a strategy to optimize available exemptions and treaty benefits, reduce the taxable exposure, and prepare the IRS filings with technical precision and a coherent, well-documented narrative.
Frequently Asked Questions
Who is subject to U.S. Estate Tax?
Non-resident individuals who own certain assets located in the United States—such as real estate, specific securities, and certain financial assets—may be subject to U.S. federal Estate Tax at death.
How does the IRS treat citizens versus non-residents?
Broadly speaking, non-residents are taxed only on U.S.-situs assets, while U.S. citizens and U.S. domiciliaries are taxed on their worldwide estate. Correctly determining the individual’s status and domicile at death is critical to applying the right rules and treaty provisions.
Which form is used to report Estate Tax for non-residents?
Form 706-NA is the primary form used to report the value and composition of a non-resident’s estate that is subject to U.S. Estate Tax.
Are there treaties that can reduce U.S. Estate Tax?
Yes. The United States has estate and gift tax treaties with several countries that can provide credits, exemptions, or special allocation rules. Each case must be evaluated individually in light of the applicable treaty.
Can I plan during my lifetime to reduce U.S. Estate Tax exposure?
Absolutely. Lifetime restructuring, the thoughtful use of corporate and trust vehicles, and early estate planning can significantly reduce the impact of U.S. Estate Tax and provide better protection for heirs.
Protect your global estate with strategy and compliant execution
Anticipate the impact of U.S. Estate Tax and secure a smoother wealth transition for your heirs. Our team combines technical depth, discretion, and international experience to help you comply with IRS rules while preserving the value of your legacy. Schedule a confidential consultation and receive a personalized assessment of your exposure and planning options.
Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
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Guillen Pujol CPA P.A
6161 Waterford District Dr., Suite 475 Miami, FL 33126
Guillen Pujol CPA P.A
6161 Blue Lagoon Dr.Ste 475, Miami, FL 33126
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