Schedule Pc - Protective Claim For Refund (Form 706)

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PC
Protective Claim for Refund
Schedule
OMB No. 1545-0015
(Rev. August 2013)
To be used for decedents dying after December 31, 2011. File 2 copies of this schedule with
Department of the Treasury
Form 706 for each pending claim or expense under section 2053.
Internal Revenue Service
• 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 can be used to file a protective claim for refund and, once the claim or expense becomes deductible, Schedule PC can
be used to notify the IRS that a refund is being claimed.
• Schedule PC can be used by the estate of a decedent dying after 2011.
• Schedule PC 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 in a form separate from the Form 706, instead use Form 843, Claim for Refund and Request for Abatement.)
• Each separate claim or expense requires a separate Schedule PC (or Form 843, if not filed with Form 706).
• Schedule PC must be filed in duplicate (two copies) for each separate claim or expense.
Part 1. General Information
1. Name of decedent
2. Decedent's social security number
3. Name of fiduciary
4. Date of death
5a. Address (number, street, and room or suite no.)
5b. Room or suite no.
5c. City or town, state, and ZIP or postal code
6. Daytime telephone number
7. Number of Claims. Enter number of Schedules PC being filed with Form 706.
If the number is greater than one OR if another Schedule PC or Form 843 was previously filed by or on behalf of the estate, complete
Part 3 of this Schedule PC.
8. Fiduciary
Check here if this Schedule PC is being filed with the original Form 706 or is being filed by the same fiduciary who
filed the original Form 706 for decedent's estate. If a different fiduciary is filing this Schedule PC, see instructions for
establishing the legal authority to pursue the claim for refund on behalf of the estate.
Part 2. Claim Information
Check the box that applies to this claim for refund.
a.
Protective claim for refund made for unresolved claim or expense.
Amount in contest:
b.
Partial refund claimed: partial resolution and/or satisfaction of claim or expense for which a protective claim for refund has
been filed previously.
Date protective claim for refund filed for this claim or expense:
Amount of claim or expense partially resolved and/or satisfied and presently claimed as a deduction under section 2053 (do
not include amounts previously deducted):
c.
Full and final refund claimed for this claim or expense: resolution and/or satisfaction of claim or expense for which a protective
claim for refund has been filed previously.
Date protective claim for refund filed for this claim or expense:
Amount of claim or expense finally resolved and/or satisfied and presently claimed as a deduction under section 2053 (do not
include amounts previously deducted):
Schedule PC—Page 29

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