{"id":8559,"date":"2025-10-05T06:43:48","date_gmt":"2025-10-05T06:43:48","guid":{"rendered":"https:\/\/aboulafia.co.il\/?p=8559"},"modified":"2025-10-05T06:43:48","modified_gmt":"2025-10-05T06:43:48","slug":"transfer-certificates","status":"publish","type":"post","link":"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/","title":{"rendered":"Transfer Certificates"},"content":{"rendered":"<p style=\"text-align: left;\">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.\u00a0 Attached are checklists of what is needed in order to request a transfer certificate-one in English and one in Hebrew.<\/p>\n<p style=\"text-align: left;\">English Checklist<\/p>\n<p style=\"text-align: left;\"><a href=\"http:\/\/www.aboulafia.co.il\/wp-content\/uploads\/2016\/02\/Transfer-certificate-checklist.pdf\" rel=\"\">Transfer certificate checklist<\/a><\/p>\n<p style=\"text-align: left;\">Hebrew Checklist<\/p>\n<p style=\"text-align: left;\"><a href=\"http:\/\/www.aboulafia.co.il\/wp-content\/uploads\/2016\/02\/Transfer-certificate-checklist-Hebrew-2.pdf\" rel=\"\">Transfer certificate checklist-Hebrew<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,197],"tags":[],"class_list":["post-8559","post","type-post","status-publish","format-standard","hentry","category-individual-taxation-us-en","category-service-for-individuals-us-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer Certificates - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Certificates - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\" \/>\n<meta property=\"og:description\" content=\"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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/\" \/>\n<meta property=\"og:site_name\" content=\"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-05T06:43:48+00:00\" \/>\n<meta name=\"author\" content=\"Rachel Levin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rachel Levin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/\",\"url\":\"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/\",\"name\":\"Transfer Certificates - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\",\"isPartOf\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/#website\"},\"datePublished\":\"2025-10-05T06:43:48+00:00\",\"author\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747\"},\"breadcrumb\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u05d3\u05e3 \u05d4\u05d1\u05d9\u05ea\",\"item\":\"https:\/\/aboulafia.co.il\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Transfer Certificates\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#website\",\"url\":\"https:\/\/aboulafia.co.il\/en\/\",\"name\":\"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\",\"description\":\"Just another WordPress site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aboulafia.co.il\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747\",\"name\":\"Rachel Levin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g\",\"caption\":\"Rachel Levin\"},\"url\":\"https:\/\/aboulafia.co.il\/en\/author\/rachel\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Transfer Certificates - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/","og_locale":"en_US","og_type":"article","og_title":"Transfer Certificates - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","og_description":"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 [&hellip;]","og_url":"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/","og_site_name":"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","article_published_time":"2025-10-05T06:43:48+00:00","author":"Rachel Levin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Rachel Levin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/","url":"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/","name":"Transfer Certificates - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","isPartOf":{"@id":"https:\/\/aboulafia.co.il\/en\/#website"},"datePublished":"2025-10-05T06:43:48+00:00","author":{"@id":"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747"},"breadcrumb":{"@id":"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/aboulafia.co.il\/en\/individual-taxation-us-en\/transfer-certificates\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u05d3\u05e3 \u05d4\u05d1\u05d9\u05ea","item":"https:\/\/aboulafia.co.il\/en\/"},{"@type":"ListItem","position":2,"name":"Transfer Certificates"}]},{"@type":"WebSite","@id":"https:\/\/aboulafia.co.il\/en\/#website","url":"https:\/\/aboulafia.co.il\/en\/","name":"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","description":"Just another WordPress site","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aboulafia.co.il\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747","name":"Rachel Levin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g","caption":"Rachel Levin"},"url":"https:\/\/aboulafia.co.il\/en\/author\/rachel\/"}]}},"_links":{"self":[{"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/posts\/8559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/comments?post=8559"}],"version-history":[{"count":1,"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/posts\/8559\/revisions"}],"predecessor-version":[{"id":8560,"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/posts\/8559\/revisions\/8560"}],"wp:attachment":[{"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/media?parent=8559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/categories?post=8559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aboulafia.co.il\/en\/wp-json\/wp\/v2\/tags?post=8559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}