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Transfer Certificate Filing Requirements for U.S. Citizens

Applicability

The following transfer certificate filing requirements apply to the estate of a non-resident decedent who was a citizen of the United States (including U.S. citizens with dual citizenship) at the time of the decedent’s death, and who died after December 31, 1976. A transfer certificate is not required for property administered by an executor or administrator appointed, qualified and acting within the United States.

Please read Part A and Part B and find the section that applies to your estate. Only one section will apply to your estate. When submitting your request, please make sure to state the assets for which you are seeking a transfer certificate. For 2010 deaths, see IRS Notice 2011-66.

 

Unified Credit (Exemption Equivalent Amount)
(i) Year (ii) Amount
1977 $120,000
1978 $134,000
1979 $147,000
1980 $161,000
1981 $175,000
1982 $225,000
1983 $275,000
1984 $325,000
1985 $400,000
1986 $500,000
1987 - 1997 $600,000
1998 $625,000
1999 $650,000
2000 - 2001 $675,000
2002 - 2003 $1,000,000
2004 - 2005 $1,500,000
2006 - 2008 $2,000,000
2009 $3,500,000
2010 - 2011 $5,000,000
2012 $5,120,000
2013 $5,250,000
2014 $5,340,000

Reduce the amounts above to include:

  • any adjusted taxable gifts made by the decedent after 1976, and
  • the aggregate amounts allowed as a specific exemption for gifts made by the decedent after Sept. 8, 1976.

PART A

If the value of the decedent's worldwide gross estate exceeded the amount in column (ii) above that corresponds to the year of death in column (i), please submit the following items to the:

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999
  1. Form 706 (PDF), United States Estate Tax Return, together with the supporting documents specified in the Form 706 Instructions. The return is due nine months after the decedent's date of death.
  2. Either (a) State Department Form DS-2060 (PDF), Report of the Death of an American Citizen (obtainable from the U.S. Embassy or Consulate nearest the place of death), or (b) death certificate and a copy of the photo page of the decedent’s current U.S. passport or other proof of U.S. citizenship.

The time frame for the IRS to process an estate tax return is six to nine months.

PART B

If the value of the decedent's worldwide gross estate did not exceed the amount in column (ii) above that corresponds to the year of death in column (i), please submit the following items to the:

Internal Revenue Service
Cincinnati, OH  45999
STOP 824G
  1. Either (a) State Department Form DS-2060 (PDF), Report of the Death of an American Citizen (obtainable from the U.S. Embassy or Consulate nearest the place of death), or (b) death certificate and a copy of the photo page of the decedent’s current U.S. passport or other proof of U.S. citizenship.
  2. An affidavit, which is a written declaration made under oath before a notary public or other comparable local official. The affidavit may be in the form of a letter. It must be signed by the executor, administrator or other personal representative of the estate and include (a) a listing of all assets worldwide in which the decedent had any interest at the date of death together with their values on that date, and (b) all taxable gifts made by the decedent after 1976. For any U.S. bank or investment account, please include the account number.
  3. One copy of each inventory filed with domestic or foreign probate authorities, with English translations if in another language.
  4. One copy of each death tax or inheritance tax return and any corrective statements filed with taxing authorities other than the United States, with English translations if in another language. If the decedent’s country of residence does not have a death tax or inheritance tax, please provide a copy of the decedent’s last income tax return, and a copy of any wealth tax return filed.
  5. Copies of the decedent's last will and testament along with any codicils, with English translations if in another language.

If any of the above-listed items are not available, include a statement to explain why.  

The time frame for the IRS to process the affidavit and supporting documents is 90 days from the time the IRS receives all necessary documentation.

If Part B applies, do not use Form 706. Unnecessary use of the Form 706 will delay the issuance of a Transfer Certificate.


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Page Last Reviewed or Updated: 24-Oct-2014