納税フォーム
Form 706-CE は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。

Form 706-CE is the IRS worksheet used by executors to claim a credit for foreign death taxes paid on an estate. The credit reduces the overall United States estate tax liability, preventing double taxation on assets located abroad.
This form is attached to the Form 706 (United States Estate and Generation‑Skipping Transfer Tax Return). It captures details about the foreign tax paid, the country of payment, and the amount of credit you are requesting.
Instead of downloading the PDF and editing it manually, simply click the "Fill out this form" button on this page. The Formize PDF Filler app will load the official IRS fillable PDF, letting you enter data directly in your browser.
After completing Form 706‑CE, attach it to your Form 706 filing and send the package to the IRS address listed in the Form 706 instructions. If you e‑file, upload the PDF through your tax software’s estate‑tax module.
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Yes. Attach copies of foreign tax receipts, the foreign tax authority’s determination of tax paid, and any refund statements if applicable.
Form 706‑CE itself is not filed separately. It must be attached to an e‑filed Form 706 using your tax software’s estate‑tax module.
Report the foreign tax in the foreign currency and then convert it to U.S. dollars using the IRS’s yearly average exchange rate for the year of death.
Yes, if the PDF filler you use supports electronic signatures and the signature complies with IRS e‑signature rules.
Leaving line 2 blank can delay processing. Answer "Yes" or "No" and provide the required details to avoid a request for additional information.
The current version (Rev. October 2019) is required for all filings after that date. Use the latest form to ensure compliance.
Form 706-CE は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。
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