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Official form guide
Form 706-SCP: 706 (Schedule P)
IRS Form 706 (Schedule P) is used to claim a credit for certain foreign death taxes and attaches to Form 706; this form requires listing the decedent's name as it appears on Form 706.
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IRS Form 706-SCP - 706 (Schedule P)
IRS Form 706 (Schedule P) is used to claim a credit for certain foreign death taxes and attaches to Form 706; this form requires listing the decedent's name as it appears on Form 706.
Risk Radar
Scan points- 1If a credit is claimed for taxes paid to multiple countries, attaching separate copies of this form for each country is required.
- 2Failing to list all foreign countries in Part I where death taxes were paid.
- 3Not entering amounts and values strictly in U.S. dollars as required by the form.
- 4Omitting a separate copy of Schedule P for any country besides the first one listed.
- 5Incorrectly calculating Line 10 (Federal estate tax attributable to property) based on lines 8 and 9.
Plain English
This form allows filers to claim back money paid in death taxes owed to other countries. It details exactly which foreign taxes are being credited against a U.S. estate tax liability. The form ensures that amounts and values are all reported using U.S. dollars.
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 claiming a credit for certain foreign taxes paid on death that attach to Form 706.
- Do not use this form if only one country is involved and no specific tax details are listed, although Part I can list countries.
- Check Form 706 instead when the primary filing document needs to be completed.
Form selector
Use this form or another form?
Credit claimed for taxes paid in multiple foreign countries
A separate copy of this schedule must be attached for each other country involved.
✓ Ensure all other countries are listed and have their own section.
Foreign tax credit is being calculated under a specific treaty or statute
These lines require entering the name of the treaty/statute and the decedent's citizenship.
✓ Verify these details match the supporting documentation.
Deadline or filing window
The official source does not state a specific deadline trigger event. However, the form must be submitted with Form 706, and no extension period is detailed on this page.
Checklist
What you need before filling it out
Part I
List all foreign countries where death taxes were paid/credited · Part I, Lines 1-3
Part II, Line 5
Decedent's citizenship (nationality) at time of death · Part II, Line 5
Part III, Line 6
Total estate/inheritance taxes in the foreign country attributable to property there · Part III, Line 6
Part III, Line 10
Calculation result (Line 8 divided by Line 7 multiplied by Line 9) · Part III, Line 10
Credit Amount (Line 11)
The smaller value between Line 6 and Line 10 · Part III, Line 11
Before you submit
- 1Verify the decedent's name matches Form 706 exactly.
- 2Ensure all amounts entered in Part III are denominated in U.S. dollars.
- 3Confirm that if more than one country is listed, a separate copy of Schedule P is attached for each other country (if applicable).
- 4Check that Line 11 is the smaller amount between Line 6 and Line 10.
- 5Verify that the value on Part III, Line 8 reflects property situated in the country listed on Line 3.
- 6Confirm that the final credit amount entered on Line 11 matches the entry required on Form 706, Part II, line 13.
- 7Ensure the form is complete enough to calculate a final credit amount.
How to file this form
- 1List all foreign countries where death taxes were paid and for which a credit is claimed in Part I (Lines 1-3).
- 2Complete Part II by entering the name of tax(es), country, treaty/statute title, and decedent's citizenship.
- 3Fill out Part III, ensuring all amounts are in U.S. dollars, calculating Lines 6 through 10 based on local taxes and gross estate values.
- 4Determine Line 11 by selecting the smaller value between Line 6 (Total foreign tax) or Line 10 (Proportional federal tax), and then sign and date the form before submission.
Known limitations
- 1If a credit is claimed for death taxes paid to more than one foreign country, a separate copy of Schedule P (Form 706) must be attached for each of the other countries.
- 2All amounts and values entered on Form 706 (Schedule P) must be in U.S. dollars.
- 3Line 11 requires entering the smaller value between line 6 or line 10, which must also be entered on Form 706, Part II, line 13.
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 current edition of IRS Form 706 (Schedule P) is dated August 2025, and it directs users to www.irs.gov/Form706 for the latest information.
What changed or needs a fresh check
- Edition date — confirm August 2025 on the form.
- OMB Number — confirm 1545-0015 is present.
- Total Tax Amount (Line 11) — ensure it is the smaller of Line 6 or Line 10.
- Currency — confirm all amounts and values are entered in U.S. dollars.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed IRS Form 706 (Schedule P) for your records.
- 2Ensure the decedent’s name and social security number match what appears on Form 706 when filing this form.
- 3The amount entered on line 11 is the credit for death taxes imposed in the country listed on line 3, which must also be reported on Form 706, Part II, line 13.
- 4Refer to the instructions for Form 706 for further guidance regarding privacy and paperwork reduction notices.
Sources
- SRCPart I requires listing all foreign countries to which death taxes have been paid and for which a credit is claimed on this return [Instructions p.1].
- SRCLine 2 asks the filer to enter the name of death tax(es) the credit is computed for [Form p.1].
- SRCPart II requires entering the decedent's citizenship (nationality) at time of death on line 5 [Form p.1].
- SRCLine 6 totalizes estate, inheritance, legacy, and succession taxes imposed in the country listed on line 3 above [Form p.1].
- SRCLine 9 shows tax imposed by section 2001 reduced by credits claimed under sections 2010 and 2012 [Form p.1].
- SRCLine 10 is calculated as (Line 8 / Line 7) multiplied by the result, which is the federal estate tax attributable to the value of property specified on line 8 [Form p.1].
Common confusion points
What do I put in Line 8?
This is the value of property situated in the country listed on line 3 that was subjected to death taxes imposed there and included in the gross estate (adjusted if necessary).
→ Check the instructions for Form 706 regarding adjustment procedures.
How do I calculate Line 10?
Divide line 8 by line 7, then multiply that result by line 9.
→ Verify the definitions of lines 8, 7, and 9 before calculating.
What is the difference between Line 6 and Line 10 when filling out Line 11?
Line 11 requires entering the smaller of the two values: total estate taxes (Line 6) or the calculated federal tax attributable portion (Line 10).
→ Confirm which value is smaller before making the entry on line 11.
Where does the information from this form go?
The credit for foreign death taxes listed here must be attached to Form 706, and Line 11 must also be entered on Form 706, Part II, line 13.
→ Check your main Form 706 to ensure all required fields are populated.
What is the purpose of Part I?
Part I requires listing all foreign countries where death taxes were paid and for which a credit is claimed on this return.
→ Confirm that every country listed in Part I has corresponding details entered in Parts II and III.
Does the tax calculation always use U.S. dollars?
Yes, all amounts and values must be entered in U.S. dollars as stated in the notes on Form 706 (Schedule P).
→ Double-check that no foreign currency symbols remain on lines 6 through 11.
Workflow map
Related forms and next steps
Before
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After
Often used with
⚠ If something goes wrong
- If you claim credits for multiple countries, use a separate copy of Schedule P (Form 706) for each additional country.
Questions about IRS Form 706-SCP
What is IRS Form 706-SCP used for?
This form allows filers to claim back money paid in death taxes owed to other countries. It details exactly which foreign taxes are being credited against a U.S. estate tax liability. The form ensures that amounts and values are all reported using U.S. dollars.
Who must file IRS Form 706-SCP?
The filer must be the party submitting Form 706, as this Schedule P attaches to it. The specific parties required to file are not explicitly categorized beyond being attached to Form 706 itself.
What information does IRS Form 706-SCP require?
Part I lists the foreign countries where death taxes were paid and a credit is claimed. Part II provides details on each country, including lines for the total tax imposed (Line 6) and the value of property in that country (Line 8).
Where do I file IRS Form 706-SCP?
The form is designed to attach to Form 706, which can be found at www.irs.gov/Form706 for instructions and the latest information. Not stated if there are specific service center routing rules listed on this page.
How do I complete IRS Form 706-SCP?
First, complete Part I by listing all relevant foreign countries. Then, fill out Part II for each country, detailing tax names (Line 2) and citizenship (Line 5). Finally, ensure amounts are in U.S. dollars before submitting the completed Schedule P with Form 706.
What do I put in Line 8?
This is the value of property situated in the country listed on line 3 that was subjected to death taxes imposed there and included in the gross estate (adjusted if necessary). Check the instructions for Form 706 regarding adjustment procedures.
How do I calculate Line 10?
Divide line 8 by line 7, then multiply that result by line 9. Verify the definitions of lines 8, 7, and 9 before calculating.
What is the difference between Line 6 and Line 10 when filling out Line 11?
Line 11 requires entering the smaller of the two values: total estate taxes (Line 6) or the calculated federal tax attributable portion (Line 10). Confirm which value is smaller before making the entry on line 11.
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