IRS Form 706-CE: Certificate of Payment of Foreign Death Tax (2026)

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

Last reviewed: 2025-10-26

Use the Form 706-CE – Foreign Death Tax Credit Certification Tax Form Calculator Form 706-CE – Foreign Death Tax Credit Certification as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 706ce state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form 706‑CE is used to certify that foreign death taxes have been paid to a foreign country on property included in a decedent's U.S. gross estate. This certification is required when an executor is claiming a credit under IRC §2014 for foreign death taxes paid on assets situated outside the United States.

Purpose of Form 706‑CE:

To confirm the amount of foreign death tax paid.

To identify the portion of foreign-situs property included in the U.S. gross estate.

To support the foreign death tax credit claimed on Form 706.

The form must be prepared by a U.S. executor and completed and certified by the foreign taxing authority where the tax was paid.

Certificate of Payment of Foreign Death Tax

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)

Name of foreign government imposing the tax

Death tax finally determined by that government. Do not include any interest or penalty. Show amount in foreign currency.

Was the amount on line 2 figured under the provisions of a death tax convention?

Yes No

List amount(s) of death tax paid (other than interest and penalties) and the date(s) of payment. Show amount(s) in foreign currency.

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

Description and location

Value
(show in
foreign currency)

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.

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.

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) except as indicated

(Signature)

(Title)

(Government)

(Date)

Forward a certified copy to the Internal Revenue Service as shown on the next page.

How to use:

The U.S. executor fills out the top portion and provides detailed information about the foreign property, country, and amount of death tax paid.

The form is then sent to the foreign taxing authority for certification of payment and returned with the official seal or signature.

Once certified, attach the completed Form 706‑CE to the main Form 706 when claiming the foreign death tax credit.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

Form 706‑CE is crucial for accurate foreign death tax credit claims. Without this certification, the IRS may disallow the credit under IRC §2014. Ensure proper documentation, translations (if necessary), and timing of the certification to avoid delays in estate processing or denial of credit. This form plays a vital role in cross-border estate planning and compliance.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.