세금 양식
Form 706-CE는 세금 관련 정보를 해당 세무 당국에 보고하는 데 사용되는 문서인 세금 양식 중 하나입니다. 납세자의 상황과 위치에 따라 연방, 주 및 지방 세금 양식을 포함하여 다양한 유형의 세금 양식이 있습니다.

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-CE는 세금 관련 정보를 해당 세무 당국에 보고하는 데 사용되는 문서인 세금 양식 중 하나입니다. 납세자의 상황과 위치에 따라 연방, 주 및 지방 세금 양식을 포함하여 다양한 유형의 세금 양식이 있습니다.
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