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-CEPDF 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
