The creditor claim period of 8 monthsSC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Sep 15, 2026View source runs from the first publication of the creditor notice, which follows the executor's appointment. A claim not presented in time is barred. Every claim is barred 12 monthsSC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Sep 15, 2026View source after the date of death, whether or not notice was given.
Within 90 daysS.C. Code §§ 62-3-706, 62-3-707, 62-3-708Verified Sep 15, 2026View source of the personal representative's appointment.
The personal representative closes a normally-administered estate under S.C. Code § 62-3-1001 by filing a full accounting (Form 361ES), a proposal for distribution (Form 410ES), and an application for settlement (Form 412ES), together with proof that a notice of right to demand hearing (Form 416ES) and copies were sent to all interested persons; after the 30-day demand window the probate court enters an order approving settlement, directing distribution, and discharging the personal representative. A small estate qualifying under § 62-3-1203 (probate value not exceeding $45,000 plus priorities, or a sole-heir/sole-devisee PR) may instead close by filing a verified statement under § 62-3-1204 (Form 421ES)S.C. Code §§ 62-3-1001, 62-3-1002, 62-3-1003, 62-3-1005, 62-3-1203, 62-3-1204Verified Sep 15, 2026View source.
The application for settlement is filed no earlier than the later of: (i) expiration of the window for a creditor to contest a claim disallowance under § 62-3-806(a); (ii) the end of all pending claim-allowance proceedings; and (iii) where a state or federal estate tax return was filed, 90 days after the estate tax closing letter — in practice bounded by the 8-month creditor nonclaim period running from first publication (§ 62-3-801(a))S.C. Code § 62-3-1001(a)Verified Sep 15, 2026View source. The probate court may not allow the final accounting unless it finds that fiduciary income taxes (S.C. Code Chapter 6, Title 12) that have become payable are paid and that any that may become due are secured (§ 62-3-1002; an SCDOR certificate is conclusive proof but not mandatory), and, where a federal estate tax return is required, that SC estate tax (Chapter 16, Title 12) is paid or not due (§ 62-3-1003). South Carolina imposes no net estate or inheritance tax, so no clearance certificate is required for distribution; the requirement is the underlying tax-payment finding, consistent with the tax-rules taxClearance blockS.C. Code §§ 62-3-1002, 62-3-1003Verified Sep 15, 2026View source.
No. The personal representative states each item's fair market value as of the date of deathS.C. Code §§ 62-3-706, 62-3-707, 62-3-708Verified Sep 15, 2026View source; no independent appraiser is required.