Form 706-CE (Rev. 10-2013)
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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. See Instructions for Schedule P of the
Form 706 for information on how to figure the credit for foreign
The credit for foreign death taxes is allowable only if the
decedent was a U.S. citizen or a U.S. resident (as defined in the
Instructions for Form 706) at the time of death. The credit is not
available if the executor elects to deduct these taxes from the
value of the gross estate of a U.S. citizen or resident under the
special rules of section 2053(d) and its regulations. For a
decedent who, at death, was a U.S. resident but not a U.S.
citizen, and who was a citizen or subject of a foreign country for
which the President has issued a proclamation under section
2014(h), the credit is allowable only if the country of which the
decedent was a citizen or subject at death allows a similar credit
to decedents who, at death, are U.S. citizens resident in that
As explained in the Instructions to Schedule P of Form 706,
the credit for foreign death taxes is authorized either by statute
or by treaty. If a credit is authorized by a treaty, whichever of the
following is the most beneficial to the estate is allowed:
• The credit figured under the treaty;
• The credit figured under the statute; or,
• The credit figured under the treaty plus the credit figured
under the statute for death taxes paid to each political
subdivision or possession of the treaty country that are not
directly or indirectly creditable under the treaty.
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 cancelled
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. Section
20.2016-1 of the Estate Tax Regulations describes what
information to include in this notice. The persons who received
the refund must pay any additional federal estate tax due.
Death tax conventions are in effect with the countries listed
*Article XXIX B of the United States—Canada Income Tax Treaty
Where to file. File Form 706-CE at the following address:
Department of Treasury
Internal Revenue Service Center
Cincinnati, OH 45999
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depending on individual circumstances. The estimated average
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.
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