Form 706-CE Certificate of Payment of Foreign Death Tax

Form

706-CE

Certificate of Payment of Foreign Death Tax

(Rev. October 2008)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0260
©

For Paperwork Reduction Act Notice, see the back of this form.

Address of the Internal Revenue Service (see instructions for addresses for resident or nonresident U.S. citizens).
Decedent’s first name and middle initial

Decedent’s last name

Social security number

Country of citizenship at time of death

Legal residence (domicile) at time of death

Date of death

Last address (number and street, city, state, and ZIP code)

Name of executor, administrator, etc.

Address (number and street, apt. or suite no., city, state, and ZIP code)

1 Name of foreign government imposing the tax

2

Death tax finally determined by that government. Do not include any interest
or penalty. Show amount in foreign currency.

3 Was the amount on line 2 figured under the provisions of a death tax convention?

Yes

No

4 The amounts paid (other than interest or penalty) and payment dates of the death tax are (show amounts in foreign currency):

5 The description, location, and value (as established and accepted by the death tax officials of the government named above) of the property
subjected to the death tax are as follows:
Item
Number

Value shown in
foreign currency

Description and location

1

(If necessary, attach additional sheets and follow the same format.)

Cat. No. 10149C

Form

706-CE

(Rev. 10-2008)

Form 706-CE (Rev. 10-2008)

Page

2

6 Has any refund of part or all of the death tax on line 2 been claimed or allowed?
Yes
No
If “Yes,” check the statement below that applies:
Refund was allowed (show that amount in foreign currency). ©
Claim was rejected in full.
Consideration is pending.
7 Explain below if (a) any credit against or reduction of the death tax shown on line 2 is pending or was allowed, (b) property was taxed at more
than one rate, or (c) more than one inheritance was taxed. If you need more space, attach additional sheets.

8 Will you claim a refund or credit (except as shown on line 6) for any of the amount shown on line 2?

Yes

No

Under penalties of perjury, I declare that I have examined this statement, including any attached sheets, and to the best of my knowledge and
belief, it is true, correct, and complete.

(Signature of executor, administrator, etc.)

(Date)

(Signature of executor, administrator, etc.)

(Date)

Certification
(For use of authorized tax official of the foreign government imposing the death tax)
The information contained on lines 1 through 7 above, including any attached schedules,
is certified to be correct in my attached statement.

without exception (or)

(Signature)

(Title)

(Government)

(Date)

except as indicated

Forward a certified copy to the Internal Revenue Service as shown on the front of this form.

Instructions
You must file Form 706-CE before the IRS can allow a credit for
foreign death taxes claimed on Form 706, United States Estate (and
Generation-Skipping Transfer) Tax Return. See the Form 706
instructions for how to figure the credit.
Prepare three copies of Form 706-CE for each foreign death tax
for which you are claiming credit. Send the original form and one
copy to the foreign government to whom you paid the tax. Ask that
office to certify the form and send it to the Internal Revenue Service
Center listed below for resident or nonresident U.S. citizens. Keep
the third copy for your records.
If the foreign government refuses to certify Form 706-CE, you, as
executor, must file it directly with the Internal Revenue Service
Center listed below for resident or nonresident U.S. citizens.
Complete the entire form, except the certification. Attach a statement
under penalties of perjury to explain why the foreign government did
not certify it. In addition, attach a copy of the foreign death tax
return. Also, attach a copy of the receipt or cancelled check for the
payment of the foreign death tax.
If you or any other person receives a refund of any of the foreign
death tax for which you are claiming this credit, you or the person
receiving the refund must notify the Internal Revenue Service Center
listed below for resident U.S. citizens within 30 days of receiving any
refund. Section 20.2016-1 of the Estate Tax Regulations describes
what information to include in this notice. The persons who received
the refund must pay any additional federal estate tax due.
If the decedent at death
was a . . .

Then the address is:

Resident U.S. citizen

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

Nonresident U.S. citizen

Internal Revenue Service
International Estate Tax Group
S:SE:SP:EG:EC:1205
820 First Street, NE, UCP-CNN-730
Washington, DC 20002

Death tax conventions are in effect with the countries listed below:
Australia
Germany
Norway
Austria
Greece
South Africa
Switzerland
Canada*
Ireland
United Kingdom
Denmark
Italy
Finland
Japan
France
Netherlands
*Article XXIX B of the United States—Canada Income Tax Treaty
Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United States.
You are required to give us the information. We need it to ensure
that you are complying with these laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by section 6103.
The time needed to complete and file this form will vary depending
on individual circumstances. The estimated average time is:
Recordkeeping
45 min.
Learning about the law or the form
4 min.
Preparing the form
25 min.
Copying, assembling, and sending the form to the IRS
27 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can write to the Internal Revenue
Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the tax form to this address.
Instead, see the instructions above for information on where to file.