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Este formulario se utiliza para solicitar un crédito por los impuestos de defunción extranjeros pagados. Debe ser enviado al Servicio de Impuestos Internos (IRS) junto con la documentación correspondiente
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How to fill out 706-ce

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How to fill out 706-CE

01
Start by obtaining the IRS Form 706-CE from the IRS website or your tax advisor.
02
Fill out the decedent's information in the appropriate sections, such as name, Social Security number, and date of death.
03
Provide the necessary details about the estate, including its value and any deductions.
04
Calculate the gross estate and the taxable estate as directed on the form.
05
If applicable, complete any additional schedules required for your specific estate situation.
06
Review the completed form for accuracy.
07
Sign and date the form.
08
Submit the form to the IRS by the deadline specified.

Who needs 706-CE?

01
Individuals who are the executors or administrators of an estate that is required to file a federal estate tax return.
02
Beneficiaries or heirs of an estate that may have tax implications or require clarification on estate tax matters.
03
Individuals who are responsible for dealing with the tax obligations related to the decedent's estate.
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The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by chapter 11 of the Internal Revenue Code. This tax is levied on the entire taxable estate and not just on the share received by a particular beneficiary.
Federal Form 706, also known as the United States Estate (and Generation-Skipping Transfer) Tax Return, is used to report the value of a deceased person's estate and determine the amount of estate tax due, if any. A “snapshot” of the value of the decedent's assets and liabilities is taken on the day of death.
Valuation discounts: Form 706 provides an opportunity to claim valuation discounts for certain assets, such as closely-held businesses or real estate, which can help lower the overall estate tax liability. These discounts reflect the reduced marketability or lack of control associated with these assets.
What is the 706? The 706 is a tax form: Form 706. The formal name of this form is the “United States Estate (and Generation-Skipping Transfer) Tax Return”. This is a form that is used during the probate process– not a form used for estate planning purposes.
This code indicates that Form 706, which is used to determine the amount of the estate tax, has been accepted as filed and an examination has been concluded.
An estate tax return (Form 706) must be filed if the gross estate of the decedent (who is a U.S. citizen or resident), increased by the decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death, as shown in the table below.
An estate tax return is required if the gross value of the estate is over a certain threshold. For individuals who die in 2025, the threshold is $13.99 million (up from $13.61 million in 2024). Almost anything belonging to the deceased with a tangible cash value is included in the value of the estate.
Report the sale on Schedule D (Form 1040), Capital Gains and Losses and on Form 8949, Sales and Other Dispositions of Capital Assets: If you sell the property for more than your basis, you have a taxable gain.

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Form 706-CE is a United States federal tax form used to report and pay the estate tax for certain decedents who are non-resident aliens or who have property located outside of the United States.
Non-resident aliens who are liable for estate tax due to U.S. property or interests must file Form 706-CE.
To fill out Form 706-CE, you must provide information about the decedent, details on the property including values, deductions, and the estimated tax liability, along with applicable signatures and certifications.
The purpose of Form 706-CE is to report the estate's value, calculate the estate tax owed, and provide the IRS with the necessary information to assess any tax liability.
Form 706-CE requires reporting of the decedent's information, identification of U.S. property, valuations of estate assets, deductions claimed, estimated tax, and payment details.
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