Form 706CE - Certification of Payment of Foreign Death Tax - Rev. Jan. 1973

Sep 19, 2026

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Form 706CE certifies the payment and details of foreign death tax for which credit is claimed. It collects decedent and executor information, citizenship, domicile, date of death, and foreign government tax details including amounts, dates, property description and value, and whether refunds were allowed or claims rejected. Instructions explain filing the form in triplicate, sending copies for certification to the foreign government, handling situations when certification is refused, and notifying the Internal Revenue Service within 30 days if a refund is received, including required notice contents under the regulations.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Items to Complete

Decedent and executor details

Foreign government tax details

Property description and value

Refund and credit questions

Certification and submission instructions

| Form 706CE | Certification of Payment of | | --- | --- | | (Rev.Jan.1973)
Department of the Treasury.
Internal Revenue Service | Foreign Death Tax | | District Director of Internal Revenue (city,State,and ZIP code)for the district in which decedent had his domicile at time of death | | | Decedent's first name and middle initial | Decedent's last name | Social security number | | --- | --- | --- | | Citizenship(Nationality)at time of death | 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,city,State,and ZIP code) | Name of foreign government imposing the tax | 2 Amount of death tax as finally determined by such government,excluding
any interest or penalty(Express amount in the foreign currency). | | --- | --- | 3 Was the preceding amount computed in accordance with the provisions of any applicable death tax convention?□ Yes □No 4 The amounts paid(excluding any interest or penalty)and payment dates of the death tax are(Express amounts in foreign curency) 5 The description,location,and value (as established and accepted by the death tax officials of the government named above)of property | subjected to the death tax are as follows: | | | | --- | --- | --- | | Item
number | Description and location | Value expressed in
the foreign currency | | | | | □ Refund was allowed in the amount of(Express amount in the foreign currency)…. □ Claim was rejected in full. (Signature of executor,administrator,etc.) (Signature of executor,administrator,etc.) (Signature) (Government) Form 706CE should be prepared in triplicate for each foreigndeath tax for which credit is claimed.Send the original and one copyto the foreign government to whom the tax was paid.After certifica-tion,that office should forward the certified Form 706CE to theDistrict Director of Internal Revenue indicated on the front of theform.Retain the third copy for your records. If a foreign government is refusing to certify Forms 706CE,theexecutor must file a Form 706CE directly with the District Director ofInternal Revenue indicated on the front of the form.This Form706CE must be fully_completed except for the certification by theforeign government.The executor must attach his statement underpenalties of perjury explaining why the certification by the foreigngovernment was not completed.In addition,the executor mustattach a copy of the foreign death tax return and a copy of theforeign tax receipt or cancelled check for payment of the foreigndeath tax. Form 706CE must be furnished before credit can be finally allowedon Form 706,Estate Tax Return,for foreign death taxes.Detailedinstructions for the computation of the credit are contained in theInstructions for Form 706. 6 Has any refumd of the death tax indicated in item 2,or any portion thereof,been claimed or allowed?.·····□Yes□ NoIf"Yes,"check the applicable statement below: □ Consideration is pending. 7 In case (a)any credit against or diminution of the death tax indicated in item 2 is pending cr was allowed,(b)property was subjected totax at more than one rate,or(c)more than one inheritance was subjected to tax,an explanation should be furnished herein or on anattached sheet. 8 Will any reduction in the amount of the death tax indicated in item 2 by credit,refund,or otherwise,except as may be indicated in item 6 above,be claimed?. . .□ 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 istrue,correct,and complete. (Date) (Date) # Certification (For use of authorized tax official of the foreign government imposing the death tax) The information contained in items 1 through

FAQs

What is Form 706CE used for?

Form 706CE is used to certify payment of foreign death tax so credit can be finally allowed on Form 706 (Estate Tax Return).

What must be done if a refund of foreign death tax is received?

If a refund is received for any part or all of the foreign death tax, the executor or recipient must notify the District Director within 30 days and include the information specified under the Estate Tax Regulations; any additional federal estate tax due must also be paid.

Sep 19, 2026

Upload by Violet