Sch PC Protective Claim for Refund

TREASURY/IRS AND OMB USE ONLY DRAFT
SCHEDULE PC
(Form 706)

Version A, Cycle 6

Protective Claim for Refund

(August 2025)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0015

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

• 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).

General Information
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

5h Foreign postal code

6 Daytime telephone number

5g Foreign province/state/county

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

Part II

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.

Claim Information

Check the box that applies to this claim for refund.
9a
b
10a

Protective claim for refund made for unresolved claim or expense.
Enter the amount in contest:
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):

11a

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 3/17/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Part I

1 Name of decedent as it appears on Form 706

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 6
Page 2

Schedule PC (Form 706) (8-2025)

Part II

Claim Information (continued)

12 Enter the claim or expense information.
(b)
Form 706
schedule
line
number

(c)
Form 706
schedule
item
number

(d)
Identification of the claim
• Name(s) of the claimant(s)
• Basis of the claim or other description of the pending claim or
expense
• Reasons and contingencies delaying resolution
• Status of contested matters
• Attach copies of relevant pleadings or other documents

(e)
Amount, if any,
deducted under
Treas. Reg. sections
20.2053-1(d)(4) or
20.2053-4(b) or (c) for
the identified claim or
expense

(f)
Amount presently
claimed as a
deduction under
section 2053 for
the identified claim

(g)
Ancillary expenses.
Indicate whether:
Estimated

Agreed
upon

(h)
Amount of tax
to be refunded
Paid

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(a)
Form 706
schedule

Schedule PC (Form 706) (8-2025)

TREASURY/IRS AND OMB USE ONLY DRAFT

Version A, Cycle 6
Page 3

Schedule PC (Form 706) (8-2025)

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.
(a)
Date of death

(b)
IRS office where claim was filed

(c)
Date filed

(d)
Indicate whether:
Partial
claim for
refund

Full and
final claim
for refund

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Protective
claim for
refund

(e)
Amount in contest

To inquire about the receipt and/or processing of the protective claim for refund, please call 866-699-4083.

Schedule PC (Form 706) (8-2025)