Get Form 706-ce (rev. September 1997). Certificate Of Payment Of Foreign Death Tax

Filling out Form 706-CE is essential for claiming a credit for foreign death taxes on the U.S. estate tax return. This guide provides step-by-step instructions on how to complete the form accurately and efficiently online.

Follow the steps to complete the form accurately.

1. Click ‘Get Form’ button to obtain the form and open it in your preferred document editor.
2. Fill in the district director's information, including the city, state, and ZIP code for the area where the decedent had their legal residence at the time of death.
3. Enter the decedent’s first name, middle initial, and last name accurately.
4. Provide the decedent's social security number and indicate their country of citizenship at the time of death.
5. Document the decedent's legal residence (domicile) at the time of death and their date of death.
6. Input the last address of the decedent, including the number and street, city, state, and ZIP code.
7. Enter the name and address of the executor, administrator, or involved party, including the number and street, apartment or suite number, city, state, and ZIP code.
8. List the name of the foreign government imposing the tax and indicate whether the amount was calculated under a death tax convention.
9. Fill in the amount of the death tax finally determined by the foreign government, ensuring to show the amount in foreign currency. Exclude interest or penalties.
10. Detail the amounts paid related to the death tax, providing payment dates and amounts in foreign currency.
11. Describe the property subject to the death tax, including its location and value as acknowledged by the foreign tax officials.
12. If any refund of the death tax has been claimed or allowed, provide details regarding the amount and status.
13. Explain any pending credits against or reductions of the death tax, and if applicable, provide information regarding double taxation on property.
14. Sign and date the certification section of the form, affirming the information is true and complete.
15. Once all sections are accurately completed, save the changes, and download, print, or share the form as needed without further delays.

Start filling out your Form 706-CE online to ensure compliance with your tax obligations.