Why Transfer Certificates Are Delayed

Offshore Tax with HTJ.tax · Apr 24, 2026 · 1m

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 TimeTransfer 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 ReviewThe 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…