Estate Planning in South Carolina

Estate planning in South Carolina involves navigating a specific set of state laws that differ in important ways from neighboring states. Understanding these distinctions helps ensure your documents will be valid and your wishes carried out as intended.

Like all states, South Carolina recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2S.C. Code § 62-2-502Verified Sep 16, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later.

A South Carolina healthcare power of attorney is signed before 2S.C. Code Ann. § 62-5-504Verified Jul 15, 2026View source witnesses; notarization is not requiredS.C. Code Ann. § 62-5-504Verified Jul 15, 2026View source. Witnesses must be at least 18 yearsS.C. Code Ann. § 62-5-504Verified Jul 15, 2026View source old and cannot be the named agent, blood relatives or anyone who would inherit from the principal. The agent must be at least 18 yearsS.C. Code Ann. § 62-5-504Verified Jul 15, 2026View source old, and South Carolina bars the principal’s healthcare providers and employees of the treating facility from serving, subject to the statute’s exceptions.

A South Carolina financial power of attorney is signed before 2S.C. Code § 62-8-101 et seq.Verified Sep 20, 2026View source witnesses and a notaryS.C. Code § 62-8-101 et seq.Verified Sep 20, 2026View source; both are required. The document is durable by defaultS.C. Code § 62-8-101 et seq.Verified Sep 20, 2026View source: it stays in effect if the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedS.C. Code § 62-8-101 et seq.Verified Sep 20, 2026View source. The state adopted the Uniform Power of Attorney Act in 2017, modernizing its rules around financial powers of attorney. Documents created before 2017 may not reflect the current law’s protections.

South Carolina does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.

South Carolina does not require a revocable living trust to be notarizedS.C. Code Ann. § 62-7-101 et seq.Verified Jul 15, 2026View source. South Carolina does not allow transfer-on-death deeds for real estate. Without this option, real property must pass through probate or be held in a trust to avoid court proceedings. Transferring property into a revocable trust does not trigger a property tax reassessment in South Carolina, so property taxes remain at their current level.

South Carolina automatically revokes an ex-spouse as beneficiary on life insurance, retirement accounts, and similar designations upon divorce. However, these automatic revocations can be overridden by a divorce decree or by re-designating the ex-spouse after the divorce. South Carolina provides full creditor protection for inherited IRAs, meaning creditors cannot reach these funds—a protection not available in every state.

South Carolina has not yet authorized remote online notarization (RON). All documents requiring notarization must be signed in the physical presence of a notary.