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Federal housing law

Form 706 (Schedule P) — Credit for Certain Foreign Taxes

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706scp.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE P (Form 706) (August 2025)

Department of the Treasury Internal Revenue Service

Credit for Certain Foreign Taxes

Attach to Form 706. Go to www.irs.gov/Form706 for instructions and the latest information.

OMB No. 1545-0015

Decedent’s name as it appears on Form 706 Decedent’s social security number

Part I Foreign Countries to Which Death Taxes Have Been Paid and for Which a Credit is Claimed on This Return

1 List all foreign countries to which death taxes have been paid and for which a credit is claimed on this return.

Part II Foreign Country and Decedent’s Citizenship Information

Caution: If a credit was claimed for death taxes paid to more than one foreign country, compute the credit for taxes paid to one country on this sheet and attach a separate copy of Schedule P (Form 706) for each of the other countries.

2 Enter the name of death tax(es) the credit is computed for:

3 Enter the name of the country to which the tax was paid:

4 Enter the title of the treaty or statute the credit is computed under:

5 Enter the citizenship (nationality) of the decedent at time of death:

Part III Credit for Foreign Death Taxes

Note: All amounts and values must be entered in U.S. dollars.
6 Total of estate, inheritance, legacy, and succession taxes imposed in the country listed on line 3 above,
attributable to property situated in that country, subjected to these taxes, and included in the gross estate (as
defined by statute) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Value of the gross estate (adjusted, if necessary, according to the instructions) . . . . . . . . . .
8 Value of property situated in that country, subjected to death taxes imposed in that country, and included in
the gross estate (adjusted, if necessary, according to the instructions) . . . . . . . . . . . . .
9 Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012. See
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Amount of federal estate tax attributable to the value of property specified on line 8. Divide line 8 by line 7 and
multiply the result by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Credit for death taxes imposed in the country listed on line 3. Enter the smaller of line 6 or line 10. Also enter
on Form 706, Part II, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . .		 6
Note: All amounts and values must be entered in U.S. dollars.
**6 **

Total of estate, inheritance, legacy, and succession taxes imposed in the country listed on line 3 above,
attributable to property situated in that country, subjected to these taxes, and included in the gross estate (as
defined by statute) .
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7
Value of the gross estate (adjusted, if necessary, according to the instructions) .
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.
.
**8 **Value of property situated in that country, subjected to death taxes imposed in that country, and included in
the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012. See
instructions .
.
.
.
.
.
.
.
.
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10Amount of federal estate tax attributable to the value of property specified on line 8. Divide line 8 by line 7 and
multiply the result by line 9 .
.
.
.
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11Credit for death taxes imposed in the country listed on line 3. Enter the smaller of line 6 or line 10. Also enter
on Form 706, Part II, line 13 .
.
.
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.
.
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.
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.
.
.
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.
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.
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.
.
.
.
.		 7
Note: All amounts and values must be entered in U.S. dollars.
**6 **

Total of estate, inheritance, legacy, and succession taxes imposed in the country listed on line 3 above,
attributable to property situated in that country, subjected to these taxes, and included in the gross estate (as
defined by statute) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Value of the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
**8 **Value of property situated in that country, subjected to death taxes imposed in that country, and included in
the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012. See
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10Amount of federal estate tax attributable to the value of property specified on line 8. Divide line 8 by line 7 and
multiply the result by line 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11Credit for death taxes imposed in the country listed on line 3. Enter the smaller of line 6 or line 10. Also enter
on Form 706, Part II, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 8
Note: All amounts and values must be entered in U.S. dollars.
**6 **

Total of estate, inheritance, legacy, and succession taxes imposed in the country listed on line 3 above,
attributable to property situated in that country, subjected to these taxes, and included in the gross estate (as
defined by statute) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Value of the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
**8 **Value of property situated in that country, subjected to death taxes imposed in that country, and included in
the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012. See
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10Amount of federal estate tax attributable to the value of property specified on line 8. Divide line 8 by line 7 and
multiply the result by line 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11Credit for death taxes imposed in the country listed on line 3. Enter the smaller of line 6 or line 10. Also enter
on Form 706, Part II, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 9
Note: All amounts and values must be entered in U.S. dollars.
**6 **

Total of estate, inheritance, legacy, and succession taxes imposed in the country listed on line 3 above,
attributable to property situated in that country, subjected to these taxes, and included in the gross estate (as
defined by statute) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Value of the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
**8 **Value of property situated in that country, subjected to death taxes imposed in that country, and included in
the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012. See
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10Amount of federal estate tax attributable to the value of property specified on line 8. Divide line 8 by line 7 and
multiply the result by line 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11Credit for death taxes imposed in the country listed on line 3. Enter the smaller of line 6 or line 10. Also enter
on Form 706, Part II, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 10
Note: All amounts and values must be entered in U.S. dollars.
**6 **

Total of estate, inheritance, legacy, and succession taxes imposed in the country listed on line 3 above,
attributable to property situated in that country, subjected to these taxes, and included in the gross estate (as
defined by statute) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
Value of the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
**8 **Value of property situated in that country, subjected to death taxes imposed in that country, and included in
the gross estate (adjusted, if necessary, according to the instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
**9 **Tax imposed by section 2001 reduced by the total credits claimed under sections 2010 and 2012. See
instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10Amount of federal estate tax attributable to the value of property specified on line 8. Divide line 8 by line 7 and
multiply the result by line 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11Credit for death taxes imposed in the country listed on line 3. Enter the smaller of line 6 or line 10. Also enter
on Form 706, Part II, line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 11

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706.

Cat. No. 94771U Schedule P (Form 706) (8-2025) Created 3/20/25

Exceptions & meaning →

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