Form 706-Ce - Certificate Of Payment Of Foreign Death Tax Page 3
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Form 706-CE (Rev. 10-2012)
Page
Instructions
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
IRS.gov. Should any unforeseen developments arise with
the person receiving the refund must notify the Internal Revenue
respect to this form or its instructions after they are published,
Service Center listed in the Where to file section, of these
the IRS will create a page on IRS.gov at
instructions within 30 days of receiving any refund. Section
to alert filers to the development and provide any necessary
20.2016-1 of the Estate Tax Regulations describes what
additional instructions.
information to include in this notice. The persons who received
the refund must pay any additional federal estate tax due.
General Instructions
Death tax conventions are in effect with the countries listed
below:
The executor of the decedent’s estate must file Form 706-CE
before the IRS can allow a credit for foreign death taxes claimed
Australia
Germany
Norway
on Form 706, United States Estate (and Generation-Skipping
Austria
Greece
South Africa
Transfer) Tax Return. See Instructions for Schedule P of the
Canada*
Ireland
Switzerland
Form 706 for information on how to figure the credit for foreign
Denmark
Italy
United Kingdom
death taxes.
Finland
Japan
The credit for foreign death taxes is allowable only if the
France
Netherlands
decedent was a citizen or resident of the United States at the
time of death. The credit is not available if the executor elects to
*Article XXIX B of the United States—Canada Income Tax Treaty
deduct these taxes from the value of the gross estate of a U.S.
Where to file. File Form 706-CE at the following address:
citizen or resident under the special rules of section 2053(d) and
its regulations. For a decedent who, at death, was a U.S.
Department of Treasury
resident but not a U.S. citizen, and who was a citizen or subject
Internal Revenue Service Center
of a foreign country for which the President has issued a
Cincinnati, OH 45999
proclamation under section 2014(h), the credit is allowable only
if the country of which the decedent was a citizen or subject at
Paperwork Reduction Act Notice. We ask for the information
death allows a similar credit to decedents who, at death, are
on this form to carry out the Internal Revenue laws of the United
U.S. citizens resident in that country.
States. You are required to give us the information. We need it
As explained in the Instructions to Schedule P of Form 706,
to ensure that you are complying with these laws and to allow
the credit for foreign death taxes is authorized either by statute
us to figure and collect the right amount of tax.
or by treaty. If a credit is authorized by a treaty, whichever of the
You are not required to provide the information requested on
following is the most beneficial to the estate is allowed:
a form that is subject to the Paperwork Reduction Act unless
• The credit figured under the treaty;
the form displays a valid OMB control number. Books or
• The credit figured under the statute; or,
records relating to a form or its instructions must be retained as
long as their contents may become material in the
• The credit figured under the treaty plus the credit figured
administration of any Internal Revenue law. Generally, tax
under the statute for death taxes paid to each political
returns and return information are confidential, as required by
subdivision or possession of the treaty country that are not
section 6103.
directly or indirectly creditable under the treaty.
The time needed to complete and file this form will vary
Prepare three copies of Form 706-CE for each foreign
depending on individual circumstances. The estimated average
country's death tax for which you are claiming credit. Send the
time is:
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
Recordkeeping .
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. 45 min.
the Internal Revenue Service Center listed below. Keep the third
Learning about the law or the form .
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. 4 min.
copy for your records.
Preparing the form
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If the foreign government refuses to certify Form 706-CE, the
Copying, assembling, and sending
executor must file it directly with the Internal Revenue Service
the form to the IRS
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Center listed in the Where to file section, of these instructions.
Complete the entire form, except the certification. Attach a
If you have comments concerning the accuracy of these time
statement under penalties of perjury to explain why the foreign
estimates or suggestions for making this form simpler, we would
government did not certify it. In addition, attach a copy of the
be happy to hear from you. You can write to the Internal
foreign death tax return and a copy of the receipt or cancelled
Revenue Service, Tax Products Coordinating Committee,
check for the payment of the foreign death tax.
SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the tax form to this
address. Instead, see Where to file, in these instructions.
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