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Official form guide
Form 706-CE: Certificate of Payment of Foreign Death Tax
IRS Form 706-CE is the Certificate of Payment of Foreign Death Tax. It documents foreign death taxes paid so the estate’s executor can claim a credit on Form 706. The executor must file it before the IRS allows the credit.
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IRS Form 706-CE - Certificate of Payment of Foreign Death Tax
IRS Form 706-CE is the Certificate of Payment of Foreign Death Tax. It documents foreign death taxes paid so the estate’s executor can claim a credit on Form 706. The executor must file it before the IRS allows the credit.
Risk Radar
Scan points- 1Submitting Form 706‑CE without the foreign government’s certification can block the tax credit.
- 2Omitting the executor’s signature under penalties of perjury.
- 3Failing to attach a copy of the foreign death tax return.
- 4Not including the receipt or canceled check for the foreign tax payment.
- 5Leaving line 10 (death tax amount) blank in Part II.
Plain English
This form proves that foreign death taxes were paid on a decedent’s estate. The executor uses it to get a credit against U.S. estate tax. The foreign government must certify the information, and copies are sent to both the foreign authority and the IRS.
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 the executor needs to certify foreign death tax paid to claim a credit on Form 706.
- Do not use it when filing Form 706 without first filing Form 706-CE.
- Check Form 706 instead when you need to claim the foreign death tax credit on the United States Estate (and Generation-Skipping Transfer) Tax Return.
Form selector
Use this form or another form?
Claiming foreign death tax credit on estate tax return
Credit allowed only after Form 706-CE is filed
✓ Confirm Form 706-CE filed before credit
Calculating credit amount under treaty provisions
Schedule contains credit calculations
✓ Misapplying treaty rates
Filing an amended foreign death tax certification
Must check the "if amended" box
✓ Forgetting to mark amendment
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Decedent’s first name and middle initial (line 1a)
Decedent’s legal name · Form line 1a
Country of citizenship at time of death (line 3a)
Citizenship documentation · Form line 3a
Death tax finally determined by that government (line 10)
Foreign tax authority statement · Form line 10
List amount(s) of death tax paid (line 12)
Payment receipts, dates · Form line 12
Signature of executor (Part II)
Executor’s signature and date · Part II signature block
Before you submit
- 1Verify decedent’s first name and middle initial (line 1a) are filled
- 2Verify decedent’s last name (line 1b) is filled
- 3Confirm social security number (line 2) matches records
- 4Enter foreign country name (line 5f) for foreign address
- 5Show death tax amount on line 10 in foreign currency only
- 6Indicate correctly on line 11 whether a death tax convention applies
- 7List each payment date and amount on line 12 with accurate foreign currency values
- 8Attach description, location, and value of taxed property on line 13
- 9Sign and date the statement under penalties of perjury in Part II
- 10Prepare three copies and send original and one copy to foreign government for certification
How to file this form
- 1Gather decedent, executor, and foreign tax documents
- 2Complete Part I General Information and Part II Foreign Death Tax Paid on Form 706-CE
- 3Attach required statements, foreign tax return copy, and payment receipt
- 4Send original and one copy to the foreign government for certification
- 5Mail the original (or certified copy if government refuses) to the IRS Center address
- 6Retain the third copy for records as proof of filing
Known limitations
- 1Does not apply to domestic (U.S.) death taxes
- 2Not used when no foreign death tax was paid
- 3Do not include interest or penalties on line 10, which is for death tax only
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.
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Fillable formOpen in Editor->Form 706-CE (Rev. August 2025) points to www.irs.gov/Form706CE for the latest information.
What changed or needs a fresh check
- Edition date — confirm revision date reads August 2025
- Fee — Not stated in the official source
- Mailing address — confirm IRS Center address reads Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915
- Signature — confirm executor signature and date are on Part II
- Website — confirm latest information URL is www.irs.gov/Form706CE
Quick Facts
Downloads
After you file
- 1Keep the third copy and all supporting documents for your records
- 2If the foreign government refuses certification, file Form 706-CE directly with the IRS Center
- 3If you receive a refund of foreign death tax, notify the IRS Center within 30 days
- 4Monitor for any IRS correspondence regarding the credit claim
- 5Retain copies for the duration of the estate administration
Sources
- SRCForm p.1 — revision date reads August 2025 and points to www.irs.gov/Form706CE for the latest information.
- SRCForm p.2 — executor must file Form 706-CE before the IRS can allow a credit for foreign death taxes claimed on Form 706.
- SRCForm p.2 — prepare three copies of Form 706-CE for each foreign country’s death tax.
- SRCForm p.2 — mailing address is Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915.
- SRCForm p.2 — under penalties of perjury, executor must sign and date Part II.
- SRCForm p.1 — line 10 specifies death tax finally determined, do not include interest or penalty.
- SRCForm p.1 — line 11 asks if amount was figured under a death tax convention.
- SRCForm p.2 — must notify IRS within 30 days of any refund of foreign death tax.
- SRCForm p.1 — line 12 lists dates and amounts of death tax paid.
- SRCForm p.2 — if foreign government refuses to certify, executor must file directly with IRS Center.
Common confusion points
Do I need to include interest on line 10?
Line 10 explicitly says do not include interest or penalty.
→ Confirm amount excludes interest and penalties.
What if the foreign tax was paid in multiple installments?
Line 12 allows multiple dates and amounts.
→ List each payment date and amount separately.
Do I need to attach a certified copy of the foreign tax return?
Source says attach a copy of the foreign death tax return.
→ Include the foreign tax return copy.
Should I file an amended Form 706-CE?
There is a checkbox "Check here, if amended" on the form.
→ Mark the box if making changes.
Where do I send the form?
Source provides the IRS Center address.
→ Mail to the address listed on the form.
What if I receive a refund of foreign tax?
Source requires notice to IRS within 30 days of any refund.
→ Send notice within 30 days of refund.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706-CE — file directly with IRS Center if foreign government refuses certification
Questions about IRS Form 706-CE
What is IRS Form 706-CE used for?
This form proves that foreign death taxes were paid on a decedent’s estate. The executor uses it to get a credit against U.S. estate tax. The foreign government must certify the information, and copies are sent to both the foreign authority and the IRS.
Who must file IRS Form 706-CE?
The executor of the decedent’s estate must file IRS Form 706-CE.
What information does IRS Form 706-CE require?
Part I records the decedent’s and executor’s identifying information; Part II lists the foreign government, tax amount, payment dates, and description of taxed property; Part III is for the foreign official’s certification.
Where do I file IRS Form 706-CE?
Send the original form and one copy to the foreign government for certification, then forward the certified form to the Internal Revenue Service Center, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915. Private delivery services may be used.
How do I complete IRS Form 706-CE?
Complete Part I with the decedent’s name, SSN, citizenship, and the executor’s name and address. Fill Part II with the foreign government’s name, the tax amount, dates of payment, and property details. Obtain the foreign government’s certification in Part III, attach the foreign tax return and payment receipt, sign under penalties of perjury, and send the copies as directed.
What happens if IRS Form 706-CE is filed incorrectly?
If the form is incomplete or unverified, the estate may lose the foreign death tax credit and could owe additional federal estate tax.
Do I need to include interest on line 10?
Line 10 explicitly says do not include interest or penalty. Confirm amount excludes interest and penalties.
What if the foreign tax was paid in multiple installments?
Line 12 allows multiple dates and amounts. List each payment date and amount separately.
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