0825 Form 706 (Schedule PC) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f706spc.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

SCHEDULE PC (Form 706)

(August 2025)

Department of the Treasury Internal Revenue Service

To be used for decedents dying after December 31, 2011. Go to www.irs.gov/Form706 for instructions and the latest information.

OMB No. 1545-0015

• 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.

• Schedule PC (Form 706) can be used to file a protective claim for refund and, once the claim or expense becomes deductible, Schedule PC (Form 706) can be used to notify the IRS that a refund is being claimed.

• Schedule PC (Form 706) can be used by the estate of a decedent dying after 2011.

• Schedule PC (Form 706) must be filed with Form 706 and cannot be filed separately. (To file a protective claim for refund or notify the IRS that a refund is being claimed on a form separate from the Form 706, use Form 843, Claim for Refund and Request for Abatement.)

• Each separate claim or expense requires a separate Schedule PC (Form 706) (or Form 843, if not filed with Form 706).

Part I General Information

1 Name of decedent as it appears on Form 706 2 Decedent’s social security no.

3 Name of fiduciary 4 Date of death

5a Address (number and street) 5b Apt. or suite no.

5c City, town, or post office. For foreign address, also complete lines 5f, 5g, and 5h. 5d State 5e ZIP code

5f Foreign country name 5g Foreign province/state/county 5h Foreign postal code 6 Daytime telephone number

7 Number of claims. Enter the number of Schedules PC (Form 706) that are being filed with Form 706:

Note: If the number on line 7 is greater than one OR if another Schedule PC (Form 706) or Form 843 was previously filed by or on behalf of the estate, complete Part III of this Schedule PC (Form 706).

8 Fiduciary Check here if this Schedule PC (Form 706) is being filed with the original Form 706 or is being filed by the same fiduciary who filed the original Form 706 for the decedent’s estate. If a different fiduciary is filing this Schedule PC (Form 706), see the instructions for establishing the legal authority to pursue the claim for refund on behalf of the estate. Part II Claim Information Check the box that applies to this claim for refund.

9a Protective claim for refund made for unresolved claim or expense.

b Enter the amount in contest:

10 a Partial refund claimed. Partial resolution and/or satisfaction of claim or expense for which a protective claim for refund has been filed previously.

b Enter the date the protective claim for refund was filed for this claim or expense:

c Enter the amount of the claim or expense partially resolved and/or satisfied and presently claimed as a deduction under section 2053 (do not include amounts previously deducted):

11 a Full and final refund claimed for this claim or expense. Resolution and/or satisfaction of the claim or expense for which a protective claim for refund has been filed previously.

b Enter the date the protective claim for refund was filed for this claim or expense:

c Enter the amount of the claim or expense finally resolved and/or satisfied and presently claimed as a deduction under section 2053 (do not include amounts previously deducted):

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 706. Cat. No. 94773Q Schedule PC (Form 706) (8-2025) Created 8/11/25

Schedule PC (Form 706) (8-2025) Page 2 Part II Claim Information (continued)

12 Enter the claim or expense information.

Schedule PC (Form 706) (8-2025)

Schedule PC (Form 706) (8-2025) Page 3 Part III Other Schedules PC (Form 706) and Forms 843 Filed by the Estate

13 Complete this part, if a Schedule PC (Form 706) or Form 843 was previously filed by the estate, to identify each claim for refund previously reported.

To inquire about the receipt and/or processing of the protective claim for refund, call 866-699-4083. Schedule PC (Form 706) (8-2025)