706-CE Certificate of Payment of Foreign Death Tax

Version A, Cycle 5

Form

706-CE

(Rev. August 2025)
Department of the Treasury
Internal Revenue Service

Part I

Certificate of Payment of Foreign Death Tax

OMB No. 1545-0015

Go to www.irs.gov/Form706CE for the latest information.

General Information

1a Decedent’s first name and middle initial

1b Decedent’s last name

2 Social security number

3a Country of citizenship at time of death

3b Country of legal residence (domicile) at time of death 4 Date of death
5b Apt. or suite no.

5a Last address (number and street)
5c City, town, or post office. For foreign addresses, also complete lines 5f, 5g, and 5h.
5f Foreign country name
6

5d State

5e ZIP code
5h Foreign postal code

5g Foreign province/state/county

Name of executor, administrator, etc.
7b Apt. or suite no.

7a Address (number and street)
7c City, town, or post office. For foreign addresses, also complete lines 7f, 7g, and 7h.

Foreign Death Tax Paid

9 Name of foreign government imposing the tax

12

(a)
Item
number

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

Was the amount on line 10 figured under the provisions of a death tax convention?

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Yes

No

List amount(s) of death tax paid (other than interest and penalties) and the date(s) of payment. Show amount(s) in foreign currency. Attach
additional sheets, if necessary.
(a)
Date

13

7h Foreign postal code

7g Foreign province/state/county

Check here, if amended.

Part II

11

7e ZIP code

INTERNAL USE ONLY
DRAFT AS OF
March 14, 2025

7f Foreign country name
8

7d State

(b)
Amount

(a)
Date

(b)
Amount

(a)
Date

(b)
Amount

Enter 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. Attach additional sheets, if necessary.
(c)
Value (show in
foreign currency)

(b)
Description and location

1

For Paperwork Reduction Act Notice, see the Instructions for Form 706.

Cat. No. 10149C

Form 706-CE (Rev. 8-2025)

Version A, Cycle 5
Form 706-CE (Rev. 8-2025)

Part II
14

Page

2

Foreign Death Tax Paid (continued)

Has any refund of part or all of the death tax on line 10 been claimed or allowed? .
If “Yes,” check the statement below that applies.
Refund was allowed (show amount in foreign currency):
(i)
(ii)
Claim was rejected in full.
Consideration is pending.
(iii)

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Yes

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No

15

Explain below if (a) any credit against or reduction of the death tax shown on line 10 is pending or was allowed, (b) property was taxed at more
than one rate, or (c) more than one inheritance was taxed. Attach additional sheets, if necessary.

16

Will you claim a refund or credit (except as shown on line 14) for any of the amount shown on line 10? .

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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

INTERNAL USE ONLY
DRAFT AS OF
March 14, 2025

Part III

Certification

For use of authorized tax official of the foreign government imposing the death tax.

The information contained on lines 9 through 15 above, including any attached statements,
is certified to be correct in my attached statement.

Signature

Title

Government

Date

without exception (or)

except as indicated

Forward a certified copy to the Internal Revenue Service as shown in the General Instructions, below.
Section references are to the Internal Revenue Code unless
otherwise noted.
Future developments. For the latest information about
developments related to Form 706-CE and its instructions, such
as legislation enacted after they were published, go to
www.irs.gov/Form706CE.

General Instructions
The executor of the decedent’s estate 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. As explained in the instructions for
Schedule P (Form 706), the credit for foreign death taxes is
authorized either by statute or treaty. See the instructions for
Schedule P (Form 706), section 2014, and the related
regulations for more information on the credit for foreign death
taxes and its application in cases involving a death tax treaty,
including how to figure the amount of the credit.
Prepare three copies of Form 706-CE for each foreign
country’s 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, see Where to file, later.
Keep the third copy for your records.

If the foreign government refuses to certify Form 706-CE, the
executor must file it directly with the Internal Revenue Service
Center, see Where to file, later. Complete the entire form,
except Part III. 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 and a copy of the
receipt or canceled 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 in Where to file, next, within 30 days of
receiving any refund. Regulations section 20.2016-1 describes
what information to include in this notice. The persons who
received the refund must pay any additional federal estate tax
due.
Where to file. File Form 706-CE and amended Form 706-CE at
the following address.
Internal Revenue Service Center
Attn: E&G, Stop 824G
7940 Kentucky Drive
Florence, KY 41042-2915
If you choose to use a private delivery service (PDS), send
Form 706-CE to the address above. Go to www.irs.gov/PDS for
the current list of designated services.

Form 706-CE (Rev. 8-2025)