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Transfer Certificates

Transfer Certificates

When a US citizen who lives abroad passes away and their property is not being administered by an executor or administrator appointed, qualified and acting within the United States, obtaining a transfer certificate from the Internal Revenue Service (IRS) is necessary in order to transfer US source assets to the heirs if the value of the estate is less than $5,430,000 in 2015 and $5,450,000 in 2016(this threshold changes on a yearly basis). If the value of the estate is over this amount instead of obtaining a transfer certificate the taxpayer must file a form 706-United States Estate Tax Return.  Attached are checklists of what is needed in order to request a transfer certificate-one in English and one in Hebrew.

English Checklist

Transfer certificate checklist

Hebrew Checklist

Transfer certificate checklist-Hebrew

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