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Official form guide
Form 706-SCP: 706 (Schedule P)
IRS Form 706 is used to claim a credit for foreign estate, inheritance, legacy, or succession taxes paid by a decedent. It must be attached to Form 706 and lists each foreign country, treaty, and citizenship details.
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IRS Form 706-SCP - 706 (Schedule P)
IRS Form 706 is used to claim a credit for foreign estate, inheritance, legacy, or succession taxes paid by a decedent. It must be attached to Form 706 and lists each foreign country, treaty, and citizenship details.
Risk Radar
Scan points- 1Enter a credit on line 11 that exceeds the smaller of line 6 or line 10.
- 2Omitting a foreign country in Part I despite taxes being paid.
- 3Failing to attach a separate Schedule P for each additional foreign country.
- 4Entering a credit amount on line 11 that exceeds the smaller of line 6 or line 10.
- 5Not converting foreign amounts to U.S. dollars as required.
Plain English
This form lets the estate claim a credit for foreign death taxes that were already paid. You list each country, the treaty used, and the decedent’s citizenship. The form then calculates the allowable credit to reduce U.S. estate tax.
Submission Date
- Filing date: 2025-08-27 22:10:11
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a credit is claimed for foreign estate, inheritance, legacy, or succession taxes paid by the decedent.
- Check Form 706 instead when filing the estate tax return without claiming a foreign tax credit.
Form selector
Use this form or another form?
Filing estate tax without claiming a foreign tax credit
Main estate tax return; Schedule P not required
✓ Verify no foreign tax credit is being claimed
Claiming credit for multiple foreign countries
Separate Schedule P required for each additional country
✓ Ensure a separate copy is prepared for each country
Needing guidance on completing Schedule P
Instructions for Schedule P are found with Form 706
✓ Confirm you are using the August 2025 edition
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Decedent’s name
Name as it appears on Form 706 · Form 706 header, Part I
Decedent’s social security number
SSN from death certificate · Form 706 header, Part I
Country to which tax was paid (line 3)
Exact country name · Schedule P line 3
Total of estate, inheritance, legacy, and succession taxes (line 6)
Dollar amount of foreign death taxes · Schedule P line 6
Credit amount (line 11)
Smaller of line 6 or line 10 · Schedule P line 11
Before you submit
- 1Enter the decedent’s name exactly as on Form 706.
- 2Enter the decedent’s social security number.
- 3List each foreign country on line 1.
- 4Enter the name of the death tax(es) on line 2.
- 5Enter the country name on line 3.
- 6Enter the treaty or statute title on line 4.
- 7Enter the decedent’s citizenship on line 5.
- 8Calculate the total foreign taxes on line 6.
- 9Enter the value of the gross estate on line 7.
- 10Enter the value of property situated in the foreign country on line 8.
- 11Compute the federal estate tax attributable to line 8 on line 10.
- 12Enter the credit amount on line 11 (smaller of line 6 or line 10).
How to file this form
- 1Gather the decedent’s death certificate and foreign tax documents.
- 2Complete Schedule P lines 1‑11 using U.S. dollars.
- 3Attach the completed Schedule P to the main Form 706.
- 4Mail the packet to the IRS address indicated in the Form 706 instructions and retain the mailing receipt as proof of filing.
Known limitations
- 1Only one foreign country can be reported per Schedule P; additional countries require separate copies.
- 2Credit can be claimed only for death taxes (estate, inheritance, legacy, succession) paid to foreign countries.
- 3All amounts must be entered in U.S. dollars.
Field map
Compact field-by-field guide
Decedent Info
2 items
Full legal name and date of death of the deceased individual.
Employer Identification Number assigned to the estate.
Executor
1 items
Name, address, and contact information of the appointed executor.
Assets
1 items
Total value of all assets owned by the decedent at time of death.
Deductions
1 items
Funeral expenses, debts, administrative costs, and charitable bequests.
Tax
1 items
Tax calculated on taxable estate exceeding the applicable exemption amount.
Signatures
1 items
The appointed executor must sign under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is dated August 2025 (Schedule P (Form 706) (August 2025)) and directs filers to the IRS website for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2025 (Form p.1).
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Schedule P with your estate records.
- 2Retain supporting foreign tax documents for at least three years.
- 3Monitor for an IRS acknowledgment or notice of acceptance.
- 4If an error is discovered, file an amended Schedule P with Form 706.
Sources
- SRCForm p.1 — title shows Schedule P (Form 706) (August 2025).
- SRCForm p.1 — OMB No. 1545-0015 listed.
- SRCForm p.1 — instruction to attach to Form 706.
- SRCForm p.1 — line 1 description for listing foreign countries.
- SRCForm p.1 — caution about separate Schedule P for each additional country.
- SRCForm p.1 — line 6 description for total foreign estate taxes.
- SRCForm p.1 — line 11 description for credit amount and placement on Form 706, Part II line 13.
- SRCForm p.1 — note that all amounts must be entered in U.S. dollars.
Common confusion points
Do I need one Schedule P for each country?
The form only allows one country per sheet, requiring additional copies for extra countries.
→ Verify that each foreign country has its own attached Schedule P.
Which line shows the credit amount?
Line 11 is the credit, but filers may confuse it with line 10.
→ Confirm that line 11 contains the smaller of line 6 or line 10.
Can I use foreign currency amounts?
All amounts must be entered in U.S. dollars.
→ Ensure conversion to U.S. dollars before entry.
What if the treaty name is long?
The field may truncate long titles.
→ Use the official treaty or statute title exactly as listed in the foreign documentation.
Is the decedent’s citizenship required if multiple?
Only the citizenship at time of death is requested on line 5.
→ Enter the single citizenship status at death.
Do I need to attach supporting documents?
The form itself does not specify attachments, but supporting foreign tax documents are implied.
→ Attach copies of foreign tax payment receipts with the Schedule P.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 706 – refer to the instructions for troubleshooting.
Questions about IRS Form 706-SCP
What is IRS Form 706-SCP used for?
This form lets the estate claim a credit for foreign death taxes that were already paid. You list each country, the treaty used, and the decedent’s citizenship. The form then calculates the allowable credit to reduce U.S. estate tax.
What information does IRS Form 706-SCP require?
It collects the foreign country name (line 3), treaty or statute title (line 4), decedent’s citizenship (line 5), total foreign death taxes (line 6), estate values (lines 7‑8), and computes the credit (lines 9‑11).
How do I complete IRS Form 706-SCP?
Complete Part I by listing each foreign country where death taxes were paid. In Part II, enter the treaty or statute name, the country, and the decedent’s citizenship. In Part III, fill lines 6‑11 with the estate and tax amounts to compute the credit, then attach Schedule P to Form 706.
Do I need one Schedule P for each country?
The form only allows one country per sheet, requiring additional copies for extra countries. Verify that each foreign country has its own attached Schedule P.
Which line shows the credit amount?
Line 11 is the credit, but filers may confuse it with line 10. Confirm that line 11 contains the smaller of line 6 or line 10.
Can I use foreign currency amounts?
All amounts must be entered in U.S. dollars. Ensure conversion to U.S. dollars before entry.
What if the treaty name is long?
The field may truncate long titles. Use the official treaty or statute title exactly as listed in the foreign documentation.
Is the decedent’s citizenship required if multiple?
Only the citizenship at time of death is requested on line 5. Enter the single citizenship status at death.
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