Where does an executor preserve the right to a refund of estate taxes paid on an amount in dispute at the time of filing that later becomes deductible.*
Page 1 of Form 706, directly.
Page 5 of Form 706, directly.
Schedule K.
Schedule PC.

Respuesta :

Answer: Schedule PC

Explanation:

Since 2011, Schedule PC has been used for this purpose. It is filed together with form 706 to protect the right to claim an expense that is currently non-deductible or under dispute. If this is due to a limitation such as a time constraint, the claim can be filed by submitting a schedule PC to the IRS. Then when the time requirement has been fulfilled, its duplicate will be submitted to advise about the refund being claimed.

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