The executor of the decedent’s estate must file this form before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return. Current revision Form 706-CE PDF Recent developments Taxpayer relief for certain tax-related deadlines due to coronavirus pandemic -- 14-APR-2020 Other items you may find useful All Form 706-CE revisions About Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Other current products
