Form 706-Ce - Certification Of Payment Of Foreign Death Tax Page 3
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Form 706-CE (Rev. 10-2013)
Page
Future developments. For the latest information about
If you or any other person receives a refund of any of the
developments related to Form 706-CE and instructions, such as
foreign death tax for which you are claiming this credit, you or
legislation enacted after they were published, go to
the person receiving the refund must notify the Internal Revenue
Service Center listed in the Where to file section of these
instructions within 30 days of receiving any refund. Section
General Instructions
20.2016-1 of the Estate Tax Regulations describes what
information to include in this notice. The persons who received
The executor of the decedent’s estate must file Form 706-CE
the refund must pay any additional federal estate tax due.
before the IRS can allow a credit for foreign death taxes claimed
Death tax conventions are in effect with the countries listed
on Form 706, United States Estate (and Generation-Skipping
below:
Transfer) Tax Return. See Instructions for Schedule P of the
Australia
Germany
Norway
Form 706 for information on how to figure the credit for foreign
death taxes.
Austria
Greece
South Africa
The credit for foreign death taxes is allowable only if the
Canada*
Ireland
Switzerland
decedent was a U.S. citizen or a U.S. resident (as defined in the
Denmark
Italy
United Kingdom
Instructions for Form 706) at the time of death. The credit is not
Finland
Japan
available if the executor elects to deduct these taxes from the
France
Netherlands
value of the gross estate of a U.S. citizen or resident under the
special rules of section 2053(d) and its regulations. For a
*Article XXIX B of the United States—Canada Income Tax Treaty
decedent who, at death, was a U.S. resident but not a U.S.
Where to file. File Form 706-CE at the following address:
citizen, and who was a citizen or subject of a foreign country for
which the President has issued a proclamation under section
Department of Treasury
2014(h), the credit is allowable only if the country of which the
Internal Revenue Service Center
decedent was a citizen or subject at death allows a similar credit
Cincinnati, OH 45999
to decedents who, at death, are U.S. citizens resident in that
country.
Paperwork Reduction Act Notice. We ask for the information
As explained in the Instructions to Schedule P of Form 706,
on this form to carry out the Internal Revenue laws of the United
the credit for foreign death taxes is authorized either by statute
States. You are required to give us the information. We need it
or by treaty. If a credit is authorized by a treaty, whichever of the
to ensure that you are complying with these laws and to allow
following is the most beneficial to the estate is allowed:
us to figure and collect the right amount of tax.
• The credit figured under the treaty;
You are not required to provide the information requested on
• The credit figured under the statute; or,
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
• The credit figured under the treaty plus the credit figured
records relating to a form or its instructions must be retained as
under the statute for death taxes paid to each political
long as their contents may become material in the
subdivision or possession of the treaty country that are not
administration of any Internal Revenue law. Generally, tax
directly or indirectly creditable under the treaty.
returns and return information are confidential, as required by
Prepare three copies of Form 706-CE for each foreign
section 6103.
country's death tax for which you are claiming credit. Send the
The time needed to complete and file this form will vary
original form and one copy to the foreign government to whom
depending on individual circumstances. The estimated average
you paid the tax. Ask that office to certify the form and send it to
time is:
the Internal Revenue Service Center listed below. Keep the third
Recordkeeping .
copy for your records.
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Learning about the law or the form .
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If the foreign government refuses to certify Form 706-CE, the
executor must file it directly with the Internal Revenue Service
Preparing the form
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Center listed in the Where to file section of these instructions.
Copying, assembling, and sending
Complete the entire form, except the certification. Attach a
the form to the IRS
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statement under penalties of perjury to explain why the foreign
If you have comments concerning the accuracy of these time
government did not certify it. In addition, attach a copy of the
estimates or suggestions for making this form simpler, we would
foreign death tax return and a copy of the receipt or cancelled
be happy to hear from you. You can send us comments from
check for the payment of the foreign death tax.
Click on "More Information" and then
on "Comment on Tax Forms and Publications." You can also
send your comments to the Internal Revenue Service, Tax
Forms and Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send the tax form to
this address. Instead, see Where to file, earlier.
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