For nonresident non-citizens of the United States, Form 706-CE is used to report the estate tax due on the transfer of property located in the United States. In addition to this, the form is also used for other activities related to the estate tax.
What is Form 706-CE?
Form 706-CE is an estate tax return used to report the estate tax due on the transfer of property located in the United States by a nonresident not a citizen of the United States. The form must be completed, except for certification, and include a statement under oath and copies of any foreign death tax returns and payments. Additionally, if any of the foreign death taxes are refunded, the Internal Revenue Service must be notified within 30 days. The form must then be sent to the IRS office located in Florence, KY. It can also be sent via Private Delivery Service.
IRS Form 706-CE – Who Needs to Fill It Out?
Form 706-CE is an estate tax return used to report the estate tax due on the transfer of property located in the United States by a nonresident not a citizen of the United States. This form should be completed and filed with the Internal Revenue Service Center located at 7940 Kentucky Drive, Florence, KY 41042-2915. Refunds of foreign death tax must be reported within 30 days of receiving in order to avoid additional federal estate tax. Assistance with this form is available by writing to the Internal Revenue Service or sending comments from the official website.
Step-by-Step: Form 706-CE Instructions For Filling Out the Document
Form 706-CE is the estate tax return for nonresident not citizens of the United States, and is used to report the estate tax due on the transfer of property located in the US. In order to fill out the form, one must complete the entire form except the certification, and attach a statement under penalty of perjury regarding why the foreign government did not certify it, as well as a copy of the foreign tax return and receipt or canceled check for the payment of foreign death taxes. In addition, if a refund is received, the person who received the refund must notify the IRS within 30 days and pay any additional federal estate taxes due. The form should be sent to the IRS address listed in the Where to File section of the instructions, and should include information requested in the Paperwork Reduction Act Notice. The estimated average time to complete and file the form is 45 minutes for recordkeeping, 4 minutes learning about it, 25 minutes preparing it, and 27 minutes copying, assembling, and sending it.
Below, we present a table that will help you understand how to fill out Form 706-CE.
| Information Required for Form 706-CE | Details |
|---|---|
| Purpose of Form | Report estate tax due on property transfer in the US by nonresident non-citizens |
| Form Completion | Complete the entire form except the certification |
| Attachments | Attach a statement under penalty of perjury, a copy of foreign tax return, and payment proof |
| Refunds | Notify the IRS within 30 days if a refund is received and pay any additional federal estate taxes due |
| Mailing | Send to IRS address listed in the Where to File section of the instructions |
Do You Need to File Form 706-CE Each Year?
Form 706-CE is an estate tax return for a nonresident not a citizen of the United States, used to report the estate tax due on the transfer of property located in the United States. This form is required to be submitted annually – either use a private delivery service or send it directly to the Internal Revenue Service Center listed in the Where to File section. To ensure accuracy, allow for approximately 45 minutes for recordkeeping, 4 minutes learning about the form, 25 minutes preparing it, and 27 minutes copying, assembling, and sending it to the IRS.
Download the official IRS Form 706-CE PDF
On the official IRS website, you will find a link to download Form 706-CE. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 706-CE
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