Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSEstate & Gift Tax (706/709 Series)

Official form guide

Form 706-SPC: 706 (Schedule PC)

IRS Form 706 (Schedule PC) is used for a Protective Claim for Refund by the estate of a decedent dying after December 31, 2011. Each separate claim or expense requires a separate Schedule PC (Form 706).

Fillable formOpen in Editor->Download blank PDF

Need help with Form 706-SPC?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 706-SPC - 706 (Schedule PC)

IRS Form 706 (Schedule PC) is used for a Protective Claim for Refund by the estate of a decedent dying after December 31, 2011. Each separate claim or expense requires a separate Schedule PC (Form 706).

Part I collects general information like the decedent's name and date of death. Part II details the specific claim, while Part III lists previously filed claims if applicable.

Risk Radar

Scan points
  • 1The Schedule PC (Form 706) must always be filed *with* the main Form 706; it cannot stand alone.
  • 2Filing without attaching it to Form 706 (it cannot be filed separately).
  • 3Not completing Part III when the number of claims is greater than one or another form was previously filed.
  • 4Failing to check the box indicating whether the claim is a protective claim, partial refund, or full/final refund in Part II.
  • 5Omitting the amount being contested on line 10 if filing under Part II.

Plain English

This form allows an estate to officially tell the IRS that it has a right to receive money back from taxes paid or deductions taken. It is used when a refund amount cannot be claimed immediately because of other issues, but the estate wants to preserve its right to claim it later.

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.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

immediatelygeneralexpenseestatedeath

Hover a term to preview the meaning.

What this form is for

  • Use this form when filing a protective claim for refund or notifying the IRS that a refund is being claimed on a form separate from Form 706, provided the decedent died after December 31, 2011.
  • Do not use it when submitting claims/expenses for a decedent who died before January 1, 2012 (or after December 31, 2011) without filing with Form 706.
  • Check Form 843 instead when filing a claim or expense on a form separate from the main Form 706.

Form selector

Use this form or another form?

Filing separately/not with Form 706

Use this if you are not submitting it alongside the original Form 706.

✓ Check Part I, Line 7 to see how many Schedule PCs (Form 706) or Forms 843 are being filed.

Form 843

Claiming a partial refund/resolution previously claimed

Use this when you have already filed a protective claim for the same item.

✓ Check Part II, Lines 10 and 11 to ensure correct amount entries.

Enter amounts on lines 10c or 11c

Filing multiple claims/expenses

This part is required if Line 7 is greater than one or another form was previously filed by the estate.

✓ Check Part III for details on prior filings.

Complete Part III of Form 706

Deadline or filing window

This protective claim is used for decedents dying after December 31, 2011. While a specific deadline isn't given on this form, filing timely preserves the estate’s right to claim a refund before the limitation period ends.

Checklist

What you need before filling it out

1

Schedule PC (Form 706)

Protective Claim for Refund · Form 706/IRS Website

⚠ Must be used with Form 706; cannot be separate otherwise.✕ High
2

Part I, Line 5a-h

Decedent's address information · Form 706/Instructions

⚠ Ensure all lines (including foreign addresses) are completed accurately.✕ Medium
3

Part II, Line 9b/10b

Amount in contest / Date filed for partial claim · Form 706

⚠ Do not include amounts previously deducted when entering on line 10c.✕ High
4

Part III, Line 13a-e

Prior filing details (Date of death, IRS office, etc.) · Form 706

⚠ Ensure the correct type of prior claim is indicated (Protective, Partial, or Full/Final).✕ Medium

Before you submit

  1. 1Confirm the name and SSN listed in Part I are exactly as they appear on Form 706.
  2. 2Verify that Line 7 accurately reflects the total number of Schedule PC (Form 706)s being filed with Form 706.
  3. 3If filing multiple claims, ensure Part III is fully completed to identify prior filings.
  4. 4Check Box 9a if this claim is a protective claim for an unresolved matter.
  5. 5Enter the correct amount in contest on Line 10b or 11b as applicable.
  6. 6Ensure you have clearly identified the claim details (Name/Basis) in Part II, Line 12d.
  7. 7If filing separately from Form 706, ensure the proper fiduciary is listed and authority is established.

How to file this form

  1. 1Complete Part I by entering the decedent's name, SSN, and full address information (Lines 1-7).
  2. 2Select the appropriate claim type in Part II (Line 9) and fill out Lines 10 or 11 with specific amounts and dates.
  3. 3If filing multiple claims, complete Part III to document every prior protective claim filed by the estate.
  4. 4Attach this completed Schedule PC (Form 706) to the main Form 706 when submitting it to the IRS.
  5. 5Send the form package to the appropriate IRS service center based on instructions found at www.irs.gov/Form706.

Known limitations

  1. 1The Schedule PC (Form 706) must be filed with Form 706 and cannot be filed separately.
  2. 2If a claim or expense is being reported on a form separate from the Form 706, Form 843 can be used instead of Schedule PC (Form 706).
  3. 3Each separate claim or expense requires its own separate Schedule PC (Form 706) or Form 843.
  4. 4If the number on line 7 is greater than one OR if another Schedule PC (Form 706) or Form 843 was previously filed, Part III of this Schedule PC (Form 706) must be completed.

Field map

Compact field-by-field guide

7 fields

Decedent Info

2 items

Decedent Name and Date of Death

Full legal name and date of death of the deceased individual.

Requiredtext
EIN for Estate

Employer Identification Number assigned to the estate.

Requiredein

Executor

1 items

Executor or Representative

Name, address, and contact information of the appointed executor.

Requiredtext

Assets

1 items

Gross Estate Value

Total value of all assets owned by the decedent at time of death.

Requiredamount

Deductions

1 items

Total Deductions

Funeral expenses, debts, administrative costs, and charitable bequests.

Requiredamount

Tax

1 items

Estate Tax

Tax calculated on taxable estate exceeding the applicable exemption amount.

Requiredamount

Signatures

1 items

Executor Signature

The appointed executor must sign under penalty of perjury.

Requiredsignature
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

The current edition is dated August 2025 (8-2025); users should go to www.irs.gov/Form706 for instructions and the latest information.

What changed or needs a fresh check

  • Edition date — confirm the revision date reads August 2025 (8-2025).
  • Form Number — confirm the title states Schedule PC (Form 706).
  • Filer requirement — confirm it is being used by the estate of a decedent dying after December 31, 2011.
  • Part III completion — confirm Part III is completed if Line 7 is greater than one or another form was previously filed.

Form Preview

Form 706-SPC page 1

Page 1

Form 706-SPC page 2

Page 2

Open in AI Editor →

Quick Facts

The estate of a decedent dying after 2011 must file Schedule PC (Form 706).
Part I collects general information like the decedent's name and date of death. Part II details the specific claim, while Part III lists previously filed claims if applicable.
Schedule PC (Form 706) must be filed with Form 706; it is used for decedents dying after December 31, 2011.
The form must be filed with Form 706 and cannot be filed separately. For a separate claim or expense, Form 843 can be used instead.
Timely filing a protective claim for refund preserves the estate’s right to claim a refund based on the amount of an unresolved claim or expense that may not become deductible under section 2053 until after the limitation period ends.
First, complete Part I with general information. Next, select and detail the specific claim in Part II (or use Part III if filing separately). The form must be filed with Form 706 to be valid.

Downloads

Blank Form 706-SPC↗

Fill Form 706-SPC

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1Retain a copy of the filed Schedule PC (Form 706).
  2. 2If the claim or expense becomes deductible later, use Schedule PC (Form 706) to notify the IRS that a refund is being claimed.
  3. 3For inquiries about receipt and/or processing, call 866-699-4083.
  4. 4If filing separately from Form 706, ensure you complete all required sections of the Schedule PC (Form 706) or use Form 843.

Sources

  • SRCForm p.1 — The Schedule PC (Form 706) is used for decedents dying after December 31, 2011.
  • SRCForm p.1 — Each separate claim or expense requires a separate Schedule PC (Form 706).
  • SRCForm p.1 — Schedule PC (Form 706) must be filed with Form 706 and cannot be filed separately.
  • SRCForm p.1 — If filing separately, use Form 843, Claim for Refund and Request for Abatement.
  • SRCForm p.1 — Part III is completed if the number on line 7 is greater than one OR another form was previously filed by or on behalf of the estate.
  • SRCForm p.2 — Line 12 allows detailed entry of claim information, including amount deducted and amount presently claimed as a deduction under section 2053.
  • SRCForm p.3 — Part III is used to identify each claim for refund previously reported by the estate.

Common confusion points

What do I use if my claim is separate from the main Form 706?

Use Form 843, Claim for Refund and Request for Abatement.

Why must I file this Schedule PC (Form 706) with Form 706?

Because it cannot be filed separately.

Do all my claims need their own form?

Yes, each separate claim or expense requires a separate Schedule PC (Form 706).

What if I already filed one of these forms for this estate?

Workflow map

Related forms and next steps

4 signals

Before

Form 843, Claim for Refund and Request for Abatement (Can be used instead of Schedule PC if not filing with Form 706)

Current

706-SPC

After

Used to notify the IRS that a refund is being claimed once the claim or expense becomes deductible.

Often used with

Form 706 (This form must be filed with it)

⚠ If something goes wrong

  • Call 866-699-4083 to inquire about receipt and/or processing.

Questions about IRS Form 706-SPC

What is IRS Form 706-SPC used for?

This form allows an estate to officially tell the IRS that it has a right to receive money back from taxes paid or deductions taken. It is used when a refund amount cannot be claimed immediately because of other issues, but the estate wants to preserve its right to claim it later.

Who must file IRS Form 706-SPC?

The estate of a decedent dying after 2011 must file Schedule PC (Form 706).

What information does IRS Form 706-SPC require?

Part I collects general information like the decedent's name and date of death. Part II details the specific claim, while Part III lists previously filed claims if applicable.

When is IRS Form 706-SPC due?

Schedule PC (Form 706) must be filed with Form 706; it is used for decedents dying after December 31, 2011.

Where do I file IRS Form 706-SPC?

The form must be filed with Form 706 and cannot be filed separately. For a separate claim or expense, Form 843 can be used instead.

How do I complete IRS Form 706-SPC?

First, complete Part I with general information. Next, select and detail the specific claim in Part II (or use Part III if filing separately). The form must be filed with Form 706 to be valid.

What happens if IRS Form 706-SPC is filed incorrectly?

Timely filing a protective claim for refund preserves the estate’s right to claim a refund based on the amount of an unresolved claim or expense that may not become deductible under section 2053 until after the limitation period ends.

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

Understand the agreement before you sign it.

Review risky clauses in plain English, fix the document, and keep it moving toward signature.

Review a contract free →