Form 706-CE — Certification of Payment of Foreign Death Tax

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706ce.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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6 Name of executor, administrator, etc.

12 List amount(s) of death tax paid (other than interest and penalties) and the date(s) of payment. Show amount(s) in foreign currency. Attach additional sheets, if necessary.

(a) Date

(b) Amount

(a) Date

(b) Amount

(a) Date

(b) Amount

13 Enter 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. Attach additional sheets, if necessary.

(a) Item number

1

(b) Description and location

(c) Value (show in foreign currency)

For Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 10149C Form 706-CE (Rev. 8-2025) Created 3/14/25

Form 706-CE (Rev. 8-2025) Page 2 Part II Foreign Death Tax Paid (continued)

14 Has any refund of part or all of the death tax on line 10 been claimed or allowed? . . . . . . . . . . Yes No If “Yes,” check the statement below that applies. (i) Refund was allowed (show amount in foreign currency):

(ii) Claim was rejected in full. (iii) Consideration is pending.

15 Explain below if (a) any credit against or reduction of the death tax shown on line 10 is pending or was allowed, (b) property was taxed at more than one rate, or (c) more than one inheritance was taxed. Attach additional sheets, if necessary.

16 Will you claim a refund or credit (except as shown on line 14) for any of the amount shown on line 10? . . . . 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 Part III Certification

For use of authorized tax official of the foreign government imposing the death tax.

The information contained on lines 9 through 15 above, including any attached statements, is certified to be correct in my attached statement.

Signature Title

without exception (or) except as indicated

Government Date Forward a certified copy to the Internal Revenue Service as shown in the General Instructions, below.

Section references are to the Internal Revenue Code unless otherwise noted. 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 .

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 (Form 706), the credit for foreign death taxes is authorized either by statute or treaty. See the instructions for Schedule P (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, see Where to file, later. 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, see Where to file, later. Complete the entire form, except Part III. 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 Where to file, next, 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 the address above. Go to www.irs.gov/PDS for the current list of designated services.

Form 706-CE (Rev. 8-2025)