706 Sch. PC

Protective Claim for Refund

Agency
IRS
Revision
August 2025
Fillable fields
354
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 706 Sch. PC online
Page 1 of form 706 Sch. PC

Schedule PC (Form 706): Protective Claim for Refund

Schedule PC (Form 706), Protective Claim for Refund, is a three-page schedule filed with Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return. The IRS About page says it is used to file a section 2053 protective claim for refund by estates of decedents who died after 2011, and to inform the IRS when the contingency leading to the claim is resolved and the refund due the estate is finalized.

The schedule says 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. Each separate claim or expense uses a separate Schedule PC.

The schedule says it is filed with Form 706 and cannot be filed separately. A claim filed apart from Form 706 uses Form 843 instead. You can fill out Schedule PC free in your browser on this page and download it without an account.

What's on Schedule PC (Form 706)

Part I, lines 1 to 6

The decedent's name as it appears on Form 706, Social Security number, name of the fiduciary, date of death, address with foreign address fields, and a daytime telephone number.

Part I, lines 7 and 8

The number of Schedules PC being filed with Form 706, and a box to check if the schedule is filed with the original Form 706 or by the same fiduciary who filed it.

Part II, lines 9 to 11

Three boxes for the type of claim: a protective claim for an unresolved claim or expense with the amount in contest, a partial refund, or a full and final refund, each with the earlier filing date and amount.

Part II, line 12

A table with the Form 706 schedule, line and item number, identification of the claim, amounts deducted under the listed regulations, the amount presently claimed, ancillary expenses and the amount of tax to be refunded.

Part III, line 13

Other Schedules PC and Forms 843 filed by the estate, with the IRS office where each claim was filed, the date filed, the type of claim and the amount in contest.

How to fill out Schedule PC (Form 706)

  1. 1

    Use one schedule per claim

    Each separate claim or expense uses its own Schedule PC. Enter on line 7 the number of Schedules PC filed with Form 706.

  2. 2

    Complete Part I

    The instructions say to give information that is correct and complete as of the time the schedule is filed, and to update it when filing an updated Schedule PC, checking contact details carefully.

  3. 3

    Check the type of claim

    Check line 9a for the initial protective claim, line 10a for a partial refund, or line 11a for a full and final refund, and fill in the amount and date lines under the box checked.

  4. 4

    Identify the claim on line 12

    Enter the Form 706 schedule, line and item number, the claimants, the basis of the claim, the reasons and contingencies delaying resolution and the status. The instructions say columns (g) and (h) are completed only for a partial or final claim.

  5. 5

    Report the expense on its schedule

    The instructions for Schedules J, K and L (Form 706) say an expense not currently deductible is reported on that schedule without a value in the last column, with the protective claim on Schedule PC.

  6. 6

    List earlier claims in Part III

    For an initial claim, the instructions say only earlier Forms 843 need be listed. For a partial or final claim, list the status of all claims filed by or on behalf of the estate.

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Where it goes, follow-up and resolution

Filed with Form 706

The schedule says it is filed with Form 706 and cannot be filed separately. To file a claim or notify the IRS on a separate form, it points to Form 843.

Acknowledgment

The instructions say the estate will receive a written acknowledgment. If it is not received within 180 days, the fiduciary should contact the IRS at 866-699-4083. A certified mail receipt does not confirm processing.

Notice of final resolution

The instructions describe two ways: a supplemental Form 706 with an updated Schedule PC, checking the boxes for Part I, lines 13 and 14a, or an updated Form 843 with the notation they give. A copy of the initial notice of claim is also submitted.

Timing of the notice

The instructions say the estate should notify the IRS within 90 days of the date the claim or expense is paid or the date the amount becomes certain, whichever is later.

Review of the return

The instructions say filing a protective claim on Schedule PC will not suspend the IRS's review of Form 706 or delay the closing letter for the estate.

Related forms

Who fills out Schedule PC (Form 706)?

  • Executors and fiduciaries

    Part I asks for the name of the fiduciary. The Form 706 instructions say the term executor includes the executor, personal representative or administrator of the decedent's estate.

  • Estates of decedents dying after 2011

    The schedule says it is to be used for decedents dying after December 31, 2011.

  • Estates with unresolved claims or expenses

    The Form 706 instructions say a protective claim for refund may be filed when an unresolved claim or expense will not be deductible under section 2053 before the period of limitation under section 6511(a) ends.

  • A different or new fiduciary

    If the fiduciary differs from the executor on Form 706 or has changed, the instructions say to attach letters testamentary, letters of administration or similar documents, and a copy of Form 56 if it was filed.

  • Not for claims after Form 706 is filed

    The instructions say that if the initial notice of a protective claim is submitted after Form 706 has been filed, Form 843, Claim for Refund and Request for Abatement, is used instead.

The estate's fiduciary completes Schedule PC and files it with the estate's Form 706. The Form 706 instructions say that if Part IV, line 6 is answered "Yes," Schedule PC is completed for each claim.

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Questions about Form 706 Sch. PC

Can Schedule PC be filed without Form 706?

No. The schedule says it is filed with Form 706 and cannot be filed separately. A claim filed on its own uses Form 843, Claim for Refund and Request for Abatement.

How many Schedules PC does an estate file?

One for each separate claim or expense. Line 7 shows how many are filed with Form 706.

What does a protective claim preserve?

The schedule says it preserves the estate's right to claim a refund based on an unresolved claim or expense that may not become deductible under section 2053 until after the limitation period ends.

How does the estate report that a claim is resolved?

With a supplemental Form 706 and an updated Schedule PC, or with an updated Form 843 carrying the notation given in the instructions. The instructions say this should be done within 90 days.

Are attorneys' fees part of the claim?

The instructions say the IRS will presume an adequately identified claim includes related ancillary expenses, such as attorneys' fees, court costs, appraisal fees and accounting fees, and each still has to meet section 2053.

Does Schedule PC delay the estate's closing letter?

No. The instructions say it will not suspend the IRS's review and examination of Form 706, nor delay the issuance of a closing letter.