Part I, lines 1 to 5: decedent
The decedent's name, Social Security number, country of citizenship and country of legal residence (domicile) at death, date of death and last address.
706-CE
Certificate of Payment of Foreign Death Tax
- Agency
- IRS
- Revision
- Rev. August 2025
- Fillable fields
- 111
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 706-CE: Certificate of Payment of Foreign Death Tax
Form 706-CE, Certificate of Payment of Foreign Death Tax, documents death tax that a foreign government imposed on a decedent's property. The form says "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." It points to the instructions for Schedule P (Form 706) for how the credit is figured.
The executor fills in Parts I and II with details about the decedent, the foreign tax, the payments and the taxed property, and signs under penalties of perjury. Part III is for an authorized tax official of the foreign government, who certifies the information so a certified copy reaches the IRS.
You can fill out Form 706-CE free in your browser on this page and download the result without an account.
What's on Form 706-CE
Lines 6 to 8: executor
The name and address of the executor, administrator, etc., with foreign address fields, and a box to check if the certificate is amended.
Lines 9 to 12: the foreign tax
The foreign government imposing the tax, the death tax finally determined in foreign currency without interest or penalty, whether a death tax convention applied, and each payment date and amount.
Line 13: taxed property
Item number, description and location, and value in foreign currency of the property subjected to the death tax, as established and accepted by the foreign death tax officials.
Lines 14 to 16: refunds and credits
Whether a refund was claimed or allowed, an explanation of pending credits, multiple rates or multiple inheritances, and whether a further refund or credit will be claimed.
Part III: certification
Signature, title, government and date of the authorized foreign tax official, certifying the information on lines 9 through 15 without exception or except as indicated.
How to fill out Form 706-CE
- 1
Part I
Enter the decedent's details on lines 1 to 5 and the executor's name and address on lines 6 and 7. For foreign addresses, also complete lines 5f to 5h and 7f to 7h. Check line 8 only for an amended certificate.
- 2
Lines 9 to 11
Name the foreign government, enter the death tax finally determined in foreign currency without interest or penalty, and answer whether it was figured under a death tax convention.
- 3
Lines 12 and 13
List each payment date and amount, then describe each taxed property item with its location and value, all in foreign currency. Attach additional sheets if needed.
- 4
Lines 14 to 16
Answer the refund question on line 14 and check the statement that applies, explain any pending credit, multiple rates or multiple inheritances on line 15, and answer line 16.
- 5
Sign
The executor, administrator, etc. signs and dates under penalties of perjury.
- 6
Send for certification
The form says to send the original and one copy to the foreign government to which the tax was paid, ask that office to certify it and send it to the IRS, and keep the third copy.
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Where it goes, refunds and records
Where to file
The form lists Internal Revenue Service Center, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915 for Form 706-CE and amended Form 706-CE.
Who sends it
The foreign government office is asked to certify the form and send it to the IRS. If that government refuses, the form says the executor files it directly with the IRS center.
If certification is refused
The form says to complete everything except Part III and attach a statement under penalties of perjury explaining why, a copy of the foreign death tax return and the receipt or canceled check for the payment.
Private delivery services
The form says a private delivery service can send Form 706-CE to the address above. The current list of designated services is at www.irs.gov/PDS.
Refunds of foreign tax
The form says the person receiving a refund notifies the IRS service center within 30 days and pays any additional federal estate tax due. Regulations section 20.2016-1 describes the notice.
Keep a copy
Of the three copies prepared for each country, the form says to keep the third copy for your records.
Related forms
706
United States Estate (and Generation-Skipping Transfer) Tax Return
316 fields, 5 pages
706 Sch. P
Credit for Certain Foreign Taxes
26 fields, 1 page
706-NA
United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States
259 fields, 3 pages
706-A
United States Additional Estate Tax Return
464 fields, 5 pages
Who completes Form 706-CE?
The executor fills in and signs Parts I and II. An authorized tax official of the foreign government signs Part III.
Official sources and the blank
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Questions about Form 706-CE
Who files Form 706-CE?
The form says the executor of the decedent's estate files it before the IRS can allow a credit for foreign death taxes claimed on Form 706.
Who signs Part III?
An authorized tax official of the foreign government imposing the death tax. That official certifies the information on lines 9 through 15.
How many copies are needed?
The form says to prepare three copies for each foreign country's death tax for which credit is claimed. The original and one copy go to the foreign government, and the third copy is kept for your records.
What if the foreign government will not certify it?
The form says the executor files it directly with the IRS center, completes everything except Part III, and attaches a statement, a copy of the foreign death tax return and proof of payment.
What currency are the amounts in?
The form asks for the death tax on line 10, the payments on line 12 and the property values on line 13 in foreign currency.
Where is the credit itself figured?
The form points to the instructions for Schedule P (Form 706), section 2014 and the related regulations for the credit for foreign death taxes, including how to figure it.