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Federal Free Printable Form 706-CE (Rev. October 2019) for 2022 Federal Certification of Payment of Foreign Death Tax

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Certification of Payment of Foreign Death Tax
Form 706-CE (Rev. October 2019)

Form 706-CE (Rev. October 2019) Department of the Treasury Internal Revenue Service Decedent’s first name and middle initial Certificate of Payment of Foreign Death Tax ▶ OMB No. 1545-0260 Go to www.irs.gov/Form706CE for the latest information. ▶ For Paperwork Reduction Act Notice, see instructions. Country of citizenship at time of death Decedent’s last name Social security number 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 3 Was the amount on line 2 figured under the provisions of a death tax convention? . 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 2 Death tax finally determined by that government. Do not include any interest or penalty. Show amount in foreign currency. . . . . . . . . . Yes No Value (show in foreign currency) Description and location 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) 6 Page Has any refund of part or all of the death tax on line 2 been claimed or allowed? If “Yes,” check the statement below that applies. Refund was allowed (show amount in foreign currency). ▶ . . . . . . . . . . . Yes . 2 No 7 Claim was rejected in full. Consideration is pending. 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) (Signature) (Title) (Government) (Date) except as indicated 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) 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. Page 3 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.
Extracted from PDF file 2021-federal-form-706-ce.pdf, last modified August 2019

More about the Federal Form 706-CE Corporate Income Tax TY 2021

We last updated the Certification of Payment of Foreign Death Tax in April 2022, so this is the latest version of Form 706-CE, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 706-CE directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

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1041 (Schedule D) Capital Gains and Losses
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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 706-CE from the Internal Revenue Service in April 2022.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 706-CE

We have a total of ten past-year versions of Form 706-CE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 706-CE

Form 706-CE (Rev. October 2019)

2020 Form 706-CE

Form 706-CE (Rev. October 2019)

2019 Form 706-CE

Form 706-CE (Rev. October 2019)

2018 Form 706-CE

Form 706-CE (Rev. October 2013)

2017 Form 706-CE

Form 706-CE (Rev. October 2013)

2016 Form 706-CE

Form 706-CE (Rev. October 2013)

Certificate of Payment of Foreign Death Tax 2015 Form 706-CE

Form 706-CE (Rev. October 2013)

Certificate of Payment of Foreign Death Tax 2013 Form 706-CE

Form 706-CE (Rev. October 2013)

Certificate of Payment of Foreign Death Tax 2012 Form 706-CE

Form 706-CE (Rev. October 2012)

Certificate of Payment of Foreign Death Tax 2011 Form 706-CE

Form 706-CE (Rev. September 2008)


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