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Official form guide
Form 706-SPC: 706 (Schedule PC)
Internal Revenue Service Form 706 is the estate tax return; Schedule PC (Form 706) is a protective claim for refund that must be filed with Form 706 for estates of decedents who died after December 31 2011.
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IRS Form 706-SPC - 706 (Schedule PC)
Internal Revenue Service Form 706 is the estate tax return; Schedule PC (Form 706) is a protective claim for refund that must be filed with Form 706 for estates of decedents who died after December 31 2011.
Risk Radar
Scan points- 1Filing Schedule PC without attaching Form 706 causes the protective claim to be rejected.
- 2Submitting Schedule PC without the required Form 706 attachment.
- 3Leaving line 7 blank or entering an incorrect number of claims when multiple claims exist.
- 4Failing to check the appropriate box for claim type (protective, partial, or full) in Part II.
- 5Omitting Part III when a prior Schedule PC or Form 843 has been filed for the estate.
Plain English
Schedule PC lets the estate’s fiduciary ask the IRS to hold the right to a refund while a claim or expense is still unresolved. The fiduciary provides the decedent’s details, describes the pending claim, and files the schedule together with Form 706.
Submission Date
- Filing date: 2025-08-29 22:10:20
- 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 filing a protective claim for refund on behalf of an estate of a decedent who died after December 31 2011 and the claim is being filed with Form 706.
- Do not use it when the decedent died on or before December 31 2011 or when filing a claim separate from Form 706.
- Check Form 843 instead when filing a protective claim for refund on a form separate from Form 706.
Form selector
Use this form or another form?
Estate filing protective claim with its Form 706
Must attach Schedule PC to the estate tax return
✓ Verify Form 706 is included
Protective claim filed separately from Form 706
Separate claim requires its own form
✓ Confirm claim is not attached to Form 706
Multiple or prior Schedule PC filings by the estate
Part III must be completed to list earlier claims
✓ Ensure line 7 reflects total schedules
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of decedent
Decedent’s legal name · Part I line 1
Decedent’s social security number
Social Security card or record · Part I line 2
Number of claims
Count of Schedule PC forms being filed · Part I line 7
Claim type selection
Check box a, b, or c for protective, partial, or full claim · Part II line 9
Amount of claim or expense
Dollar amount entered · Part II lines 9b, 10b, 11b
Before you submit
- 1Verify the decedent’s name matches the estate tax return
- 2Confirm the decedent’s social security number is correct
- 3Enter the fiduciary’s name and complete address fields
- 4Record the exact date of death on line 4
- 5State the number of Schedule PC forms being filed on line 7
- 6Check the appropriate claim box in Part II for the type of refund
- 7Attach any pleadings or supporting documents describing the claim
How to file this form
- 1Gather the decedent’s information and supporting claim documents, then retain a copy of the packet
- 2Complete Part I with decedent and fiduciary details, then keep the completed page
- 3Fill Part II indicating the claim type and amounts, then review for accuracy
- 4If required, fill Part III to list prior Schedule PC filings, then verify all prior claim data
- 5Attach the finished Schedule PC to the estate’s Form 706, then ensure the combined package is sealed
- 6Mail the package to the IRS address for Form 706, then obtain a mailing receipt as proof of filing
Known limitations
- 1Does not apply to estates of decedents who died on or before December 31 2011
- 2Cannot be filed as a stand‑alone form; must accompany Form 706
- 3Not suitable for claims that are not unresolved expenses deductible under section 2053
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 the August 2025 revision (8‑2025) and the PDF directs users to www.irs.gov/Form706 for the latest information. No change details are provided in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads 8‑2025 on the form header
- 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 PC and Form 706 for your records
- 2Retain all supporting documents referenced on the schedule
- 3Call 866‑699‑4083 to inquire about receipt or processing of the claim
- 4If an error is discovered, prepare an amended Schedule PC and resend with a cover letter
Sources
- SRCForm p.1 — revision date is August 2025 (8‑2025) on the header
- SRCForm p.1 — use for decedents dying after December 31 2011
- SRCForm p.1 — Schedule PC must be filed with Form 706 and cannot be filed separately
- SRCForm p.1 — each separate claim requires a separate Schedule PC (or Form 843 if not filed with Form 706)
- SRCForm p.1 — line 7 asks for number of Schedule PCs being filed
- SRCForm p.1 — line 8 indicates filing with original Form 706 or different fiduciary
- SRCForm p.1 — Part II line 9 provides claim type check boxes
- SRCForm p.3 — call 866‑699‑4083 to inquire about receipt and/or processing of the protective claim
Common confusion points
Can I submit Schedule PC without Form 706?
The form must be filed with Form 706 and cannot be filed separately.
→ Verify that Form 706 is attached before mailing
Do I need a separate Schedule PC for each claim?
Each separate claim or expense requires its own Schedule PC.
→ Count the schedules and enter the total on line 7
When should I use Form 843 instead of Schedule PC?
Form 843 is used for a protective claim filed on a form separate from Form 706.
→ Check whether the claim is being filed with or without Form 706
What if a different fiduciary files the claim?
Line 8 requires checking if the same fiduciary filed the original Form 706; a different fiduciary needs legal authority.
→ Review line 8 and ensure proper authority documentation
Do I need to fill foreign address lines?
For foreign addresses, lines 5f‑5h must be completed.
→ Confirm the address type and complete required foreign fields
Do I have to attach supporting pleadings?
The schedule asks to attach copies of relevant pleadings or documents.
→ Verify all required attachments are included
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Call 866‑699‑4083 — inquire about receipt or processing of the protective claim
Questions about IRS Form 706-SPC
What is IRS Form 706-SPC used for?
Schedule PC lets the estate’s fiduciary ask the IRS to hold the right to a refund while a claim or expense is still unresolved. The fiduciary provides the decedent’s details, describes the pending claim, and files the schedule together with Form 706.
Who must file IRS Form 706-SPC?
The fiduciary of the estate of a decedent who died after December 31 2011 must file Schedule PC (Form 706).
What information does IRS Form 706-SPC require?
Part I gathers the decedent’s name, Social Security number, fiduciary name, death date, address, and the number of claims (line 7). Part II details each claim or expense, and Part III lists any previously filed Schedule PC or Form 843.
How do I complete IRS Form 706-SPC?
First, complete Part I with the decedent’s identifying information and the number of claims on line 7. Next, fill Part II, checking the box that matches the claim type and entering the required dates and amounts. If the estate has filed another Schedule PC or Form 843, add the prior claim details in Part III. Finally, attach the completed Schedule PC to Form 706 and submit them together.
Can I submit Schedule PC without Form 706?
The form must be filed with Form 706 and cannot be filed separately. Verify that Form 706 is attached before mailing
Do I need a separate Schedule PC for each claim?
Each separate claim or expense requires its own Schedule PC. Count the schedules and enter the total on line 7
When should I use Form 843 instead of Schedule PC?
Form 843 is used for a protective claim filed on a form separate from Form 706. Check whether the claim is being filed with or without Form 706
What if a different fiduciary files the claim?
Line 8 requires checking if the same fiduciary filed the original Form 706; a different fiduciary needs legal authority. Review line 8 and ensure proper authority documentation
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