▶ For Paperwork Reduction Act Notice, see instructions.

Form 706-CE

Department of the Treasury 

Internal Revenue Service 

(Rev. October 2019)

Certificate of Payment of Foreign Death Tax

▶ Go to www.irs.gov/Form706CE for the latest information. OMB No. 1545-0260

Decedent’s first name and middle initial Decedent’s last name Social security number 

Country of citizenship at time of death Country of legal residence (domicile) at time of death Date of death 

Last address (number and street; city, town, or post office; state or province; country; and ZIP or foreign postal code) 

Name of executor, administrator, etc. 

Address (number and street; apt. or suite no.; city, town, or post office; state or province; country; and ZIP or foreign postal code) 

1 Name of foreign government imposing the tax 2 Death tax finally determined by that government. Do not include any interest 

or penalty. Show amount in foreign currency. 

3 Was the amount on line 2 figured under the provisions of a death tax convention? . . . . . . . . . . Yes No

4 List amount(s) of death tax paid (other than interest and penalties) and the date(s) of payment. Show amount(s) in foreign currency.

5 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 are as follows: 

Item 

Number Description and location 

Value 

(show in 

foreign currency) 

1 

(If necessary, attach additional sheets and follow the same format.) Cat. No. 10149C Form 706-CE (Rev. 10-2019) 
Form 706-CE (Rev. 10-2019) Page 2 

6 Has any refund of part or all of the death tax on line 2 been claimed or allowed? . . . . . . . . . . . . Yes No

If “Yes,” check the statement below that applies. 

Refund was allowed (show amount in foreign currency). ▶

Claim was rejected in full. Consideration is pending. 

7 Explain below if (a) any credit against or reduction of the death tax shown on line 2 is pending or was allowed, (b) property was taxed at more 

than one rate, or (c) more than one inheritance was taxed. If you need more space, attach additional sheets. 

8 Will you claim a refund or credit (except as shown on line 6) for any of the amount shown on line 2? . . . . . . 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) 

Certification 

(For use of authorized tax official of the foreign government imposing the death tax) 

The information contained on lines 1 through 7 above, including any attached statements, 

is certified to be correct in my attached statement. 

without exception (or) except as indicated 

(Signature) (Title) 

(Government) (Date) 

Forward a certified copy to the Internal Revenue Service as shown on the next page. 

Form 706-CE (Rev. 10-2019) 
Form 706-CE (Rev. 10-2019) Page 3 

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 

Section references are to the Internal Revenue Code unless 

otherwise noted. 

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 of Form 706, the credit for foreign death taxes is 

authorized either by statute or treaty. See the instructions for 

Schedule P of 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 listed below. 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 listed in the Where to file section of these instructions. 

Complete the entire form, except the certification. 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 the Where to file section of these 

instructions 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 this address. Go to www.irs.gov/PDS for the current 

list of designated services.

Internal Revenue Service Center 

Attn: E&G, Stop 824G 

7940 Kentucky Drive 

Florence, KY 41042-2915

Paperwork Reduction Act Notice. We ask for the information 

on this form to carry out the Internal Revenue laws of the United 

States. You are required to give us the information. We need it 

to ensure that you are complying with these laws and to allow 

us to figure and collect the right amount of tax. 

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless 

the form displays a valid OMB control number. Books or 

records relating to a form or its instructions must be retained as 

long as their contents may become material in the 

administration of any Internal Revenue law. Generally, tax 

returns and return information are confidential, as required by 

section 6103. 

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated average 

time is: 

Recordkeeping . . . . . . . . . . . . . . 45 min. 

Learning about the law or the form . . . . . . . 4 min.

Preparing the form . . . . . . . . . . . . 25 min.

Copying, assembling, and sending 

the form to the IRS . . . . . . . . . . . . 27 min. 

If you have comments concerning the accuracy of these time 

estimates or suggestions for making this form simpler, we would 

be happy to hear from you. You can send us comments from 

www.irs.gov/FormComments. Or you can write 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.