Form 706-CE                              Certificate of Payment of Foreign Death Tax
                                                                                                                                                  OMB No. 1545-0260
(Rev. October 2019)                      ▶ Go to www.irs.gov/Form706CE for the latest information.
Department of the Treasury  
Internal Revenue Service                 ▶ For Paperwork Reduction Act Notice, see instructions.
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: 
                                                                                                                                                         Value              
Item                                              Description and location                                                                            (show in           
Number                                                                                                                                            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,      without exception (or)    except as indicated 
is certified to be correct in my attached statement. 

                           (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                Where to file. File Form 706-CE and amended Form 706-CE at 
developments related to Form 706-CE and its instructions, such       the following address.
as legislation enacted after they were published, go to              Internal Revenue Service Center                                                 
www.irs.gov/Form706CE.                                               Attn: E&G, Stop 824G 
                                                                     7940 Kentucky Drive 
General Instructions                                                 Florence, KY 41042-2915
Section references are to the Internal Revenue Code unless           If you choose to use a private delivery service (PDS), send Form 
otherwise noted.                                                     706-CE to this address. Go to www.irs.gov/PDS for the current 
The executor of the decedent’s estate must file Form 706-CE          list of designated services.
before the IRS can allow a credit for foreign death taxes claimed    Internal Revenue Service Center 
on Form 706, United States Estate (and Generation-Skipping           Attn: E&G, Stop 824G 
Transfer) Tax Return. As explained in the instructions for           7940 Kentucky Drive 
Schedule P of Form 706, the credit for foreign death taxes is        Florence, KY 41042-2915
authorized either by statute or treaty. See the instructions for 
Schedule P of Form 706, section 2014, and the related                Paperwork Reduction Act Notice. We ask for the information 
regulations for more information on the credit for foreign death     on this form to carry out the Internal Revenue laws of the United 
taxes and its application in cases involving a death tax treaty,     States. You are required to give us the information. We need it 
including how to figure the amount of the credit.                    to ensure that you are complying with these laws and to allow 
Prepare three copies of Form 706-CE for each foreign                 us to figure and collect the right amount of tax. 
country’s death tax for which you are claiming credit. Send the      You are not required to provide the information requested on 
original form and one copy to the foreign government to whom         a form that is subject to the Paperwork Reduction Act unless 
you paid the tax. Ask that office to certify the form and send it to the form displays a valid OMB control number. Books or 
the Internal Revenue Service Center listed below. Keep the third     records relating to a form or its instructions must be retained as 
copy for your records.                                               long as their contents may become material in the 
If the foreign government refuses to certify Form 706-CE, the        administration of any Internal Revenue law. Generally, tax 
executor must file it directly with the Internal Revenue Service     returns and return information are confidential, as required by 
Center listed in the Where to file section of these instructions.    section 6103. 
Complete the entire form, except the certification. Attach a         The time needed to complete and file this form will vary 
statement under penalties of perjury to explain why the foreign      depending on individual circumstances. The estimated average 
government did not certify it. In addition, attach a copy of the     time is: 
foreign death tax return and a copy of the receipt or canceled       Recordkeeping.    .   . .   . . .  . . .   .      . . . 45 min. 
check for the payment of the foreign death tax. 
                                                                     Learning about the law or the form . . .   .      . . . 4 min.
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     Preparing the form    . .   . . .  . . .   .      . . . 25 min.
the person receiving the refund must notify the Internal Revenue     Copying, assembling, and sending 
Service Center listed in the Where to file section of these          the form to the IRS   . .   . . . .  . .   .      . . . 27 min. 
instructions within 30 days of receiving any refund. Regulations 
section 20.2016-1 describes what information to include in this      If you have comments concerning the accuracy of these time  
notice. The persons who received the refund must pay any             estimates or suggestions for making this form simpler, we would 
additional federal estate tax due.                                   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.