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Official form guide
Form 706-CE: Certificate of Payment of Foreign Death Tax
IRS Form 706-CE is a Certificate of Payment of Foreign Death Tax that must be filed by the executor of the decedent’s estate to allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. The form requires filing three copies for each country's tax.
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IRS Form 706-CE - Certificate of Payment of Foreign Death Tax
IRS Form 706-CE is a Certificate of Payment of Foreign Death Tax that must be filed by the executor of the decedent’s estate to allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. The form requires filing three copies for each country's tax.
Risk Radar
Scan points- 1Failure to file Form 706-CE prevents the IRS from allowing your claimed foreign death tax credit on Form 706.
- 2Failing to prepare three copies of Form 706-CE for each foreign country's tax.
- 3Omitting required details in Part I (e.g., missing the decedent’s SSN on line 3).
- 4Not showing the death tax amount on line 10 in foreign currency.
- 5Failing to attach a statement if the foreign government refuses to certify Form 706-CE.
Plain English
This form certifies that a specific amount of death tax was paid to a foreign government. It allows the executor of an estate to claim a credit for that payment when filing federal taxes in the U.S. The document details who died, where they lived, and exactly how much tax was paid abroad.
Submission Date
- Filing date: 2025-09-05 22:10:12
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when claiming a credit for foreign death taxes on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.
- Do not use it when the tax was paid but no foreign government imposed the tax.
- Check Form 706 instead when preparing the main return that requires this certificate.
Form selector
Use this form or another form?
Claiming credit for a single country's death tax
This form certifies payment to one specific foreign government.
✓ Ensure Part I details match the paid tax amount on line 10.
Receiving a refund of the foreign death tax
You must notify the IRS Center within 30 days of receiving the refund, using information from this form.
✓ Check line 14 to determine if you are claiming an allowed refund.
Not having a foreign government certify the form
The executor must file it directly with the IRS Center and attach a statement explaining why certification was not obtained.
✓ Complete Part I, II, and include the required attachments/statement before submitting.
Deadline or filing window
The filing trigger event is the claim for a foreign death tax credit on Form 706. The form must be filed before the IRS can allow that credit. There is no specific deadline date listed, but the requirement is immediate upon claiming the credit.
Checklist
What you need before filling it out
Part I General Information
Decedent's name, SSN, Country of Citizenship/Residence, Address details (lines 1-8) · Form 706-CE
Line 9 & 10
Name and amount of death tax imposed by the foreign government · Part II Foreign Death Tax Paid
Line 12 Detail
List(s) of date(s) and amount(s) paid (foreign currency) · Part II Foreign Death Tax Paid
Line 14 Checkbox
Whether a refund has been claimed or allowed · Part II Foreign Death Tax Paid
Part III Certification
Signature of foreign tax official, Title, Government, Date · Page 2 (Part III)
Before you submit
- 1Complete Part I General Information with all required details for the decedent.
- 2Fill out Part II Foreign Death Tax Paid, ensuring amounts on lines 10 and 12 are in foreign currency.
- 3Check line 11 to confirm if the amount was figured under a death tax convention.
- 4Complete Line 13 by describing, locating, and valuing the property subjected to the tax.
- 5Determine and check the appropriate box on Line 14 regarding refunds (Allowed, Rejected in full, or Pending).
- 6Fill out Line 15 with an explanation if any credit/reduction is pending or allowed.
- 7Sign and date the form under penalties of perjury before mailing.
How to file this form
- 1Prepare three copies of Form 706-CE for each foreign country’s death tax claimed, completing all sections except Part III (if submitting to a government that certifies it).
- 2Send the original form and one copy to the foreign government where the tax was paid; request that office certify the form.
- 3Keep the third copy of Form 706-CE for personal records.
- 4Mail the original, certified form (or the uncertified form with an attached explanation statement) to the IRS Center at 7940 Kentucky Drive, Florence, KY 41042-2915.
Known limitations
- 1The form must be filed before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.
- 2Three copies of Form 706-CE are required for each foreign country's death tax for which a credit is being claimed.
- 3If the foreign government refuses to certify Form 706-CE, the executor must file it directly with the Internal Revenue Service Center.
- 4When claiming credit for foreign death taxes, the authorization can be by statute or treaty, as explained in the instructions for Schedule P (Form 706).
- 5If a refund of any foreign death tax is received, the recipient must notify the IRS within 30 days of receiving the refund.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Form 706-CE (Rev. August 2025), and readers can find the latest information at www.irs.gov/Form706CE.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2025.
- Mailing address — confirm the IRS Center address is 7940 Kentucky Drive, Florence, KY 41042-2915.
- Signature — ensure the signature of the executor, administrator, etc., appears on page 2.
- Form Number — verify the form number reads 706-CE.
- Tax Amount Currency — confirm that amounts listed on line 10 and line 12 are shown in foreign currency.
Quick Facts
Downloads
After you file
- 1Keep one copy of Form 706-CE for personal records.
- 2Send the original form and one copy to the foreign government that imposed the tax, requesting certification.
- 3If the foreign government certifies the form, it sends a certified copy to the IRS Center (or you file directly if they refuse).
- 4If you receive a refund of the foreign death tax, notify the Internal Revenue Service Center within 30 days of receiving the refund.
- 5The person who receives the refund must pay any additional federal estate tax due.
Sources
- SRCInstructions p.1 — 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.
- SRCInstructions p.2 — Three copies of Form 706-CE are required for each foreign country’s death tax being claimed.
- SRCInstructions p.1 — Line 13 requires entering the description, location, and value (in foreign currency) of the property subjected to the death tax.
- SRCInstructions p.2 — If the foreign government refuses to certify Form 706-CE, the executor must file it directly with the Internal Revenue Service Center.
- SRCInstructions p.2 — The required filing address is Internal Revenue Service Center Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
- SRCInstructions p.1 — Part I requires listing the Decedent’s first name and middle initial (Line 1a) and last name (Line 1b).
- SRCInstructions p.1 — The form is officially titled Certificate of Payment of Foreign Death Tax and bears Form Number 706-CE.
- SRCInstructions p.2 — If a refund is received, the recipient must notify the IRS Center within 30 days.
Common confusion points
What is the difference between line 10 and line 12?
Line 10 shows the final amount determined by the foreign government (without interest/penalty), while line 12 lists the specific amounts paid, including dates.
→ Ensure line 10 is a single total figure from line 12.
When do I need to file Form 706-CE?
The executor must file it before the IRS can allow the credit for foreign death taxes claimed on Form 706.
→ File it as soon as possible after determining the tax payment details.
What happens if my country doesn't certify Form 706-CE?
The executor must file the form directly with the Internal Revenue Service Center, and attach a statement under penalties of perjury explaining why the foreign government did not certify it.
→ Check Part III to see the certification fields; if they are blank/unfilled by the foreign official, follow this procedure.
Do I need to send three copies for every country?
Yes, prepare three copies of Form 706-CE for each foreign country’s death tax being claimed.
→ Count them: Original + Copy for Foreign Govt + Third Copy for Your Records = 3.
What if the amount on line 12 is in multiple payments?
Attach additional sheets to list all amounts paid, ensuring you provide (a) Date and (b) Amount for each entry.
→ Do not try to cram multiple payments onto a single row if space is tight.
Where do I send Form 706-CE?
Send it to the Internal Revenue Service Center at Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Amended Form 706-CE — This is used if you need to correct or change information already submitted on a previously filed Form 706-CE.
Questions about IRS Form 706-CE
What is IRS Form 706-CE used for?
This form certifies that a specific amount of death tax was paid to a foreign government. It allows the executor of an estate to claim a credit for that payment when filing federal taxes in the U.S. The document details who died, where they lived, and exactly how much tax was paid abroad.
Who must file IRS Form 706-CE?
The executor of the decedent’s estate must file IRS Form 706-CE before the Internal Revenue Service can allow a credit for foreign death taxes claimed on Form 706.
What information does IRS Form 706-CE require?
Part I collects general information about the deceased, such as citizenship and date of death. Part II details the foreign tax paid, including amounts and dates listed on lines 12 through 13.
When is IRS Form 706-CE due?
The executor must file Form 706-CE before the IRS can allow a credit for foreign death taxes claimed on Form 706.
Where do I file IRS Form 706-CE?
Form 706-CE should be sent to the Internal Revenue Service Center at Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915. If using a private delivery service (PDS), send it to that same address.
How do I complete IRS Form 706-CE?
The filer completes Parts I and II entirely. The form requires a signature from the executor, administrator, etc., along with a date before submission. Part III is completed by an authorized tax official of the foreign government imposing the tax.
What happens if IRS Form 706-CE is filed incorrectly?
If the executor fails to file Form 706-CE, the IRS may not allow the credit for foreign death taxes claimed on Form 706.
What is the difference between line 10 and line 12?
Line 10 shows the final amount determined by the foreign government (without interest/penalty), while line 12 lists the specific amounts paid, including dates. Ensure line 10 is a single total figure from line 12.
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