How Do I File Taxes for a Deceased Person in South Carolina?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final South Carolina income tax return (SC1040 (South Carolina Individual Income Tax Return)) must be filed for income earned through the date of death.S.C. Code Ann. §§ 12-6-510, 12-6-540; dor.sc.gov fiduciary and IIT guidanceVerified Jul 13, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and South Carolina fiduciary return (SC1041 (South Carolina Fiduciary Income Tax Return)) may also be required.
The final federal and South Carolina income tax returns are due april 15 following year of death (2025 returns automatically extended to october 15, 2026 per scdor).S.C. Code Ann. §§ 12-6-510, 12-6-540; dor.sc.gov fiduciary and IIT guidanceVerified Jul 13, 2026 The fiduciary return is due 15th day of the 4th month after end of tax year (april 15 for calendar-year filers); 5½-month extension via sc8736 (https://dor.sc.gov/sites/dor/files/forms/sc8736.pdf).
No. South Carolina does not require a state tax clearance certificate for estate distribution. No estate tax (SC estate tax was a pick-up tax tied to the federal state death tax credit, which EGTRRA phased out effective 1/1/2005). No inheritance tax (never imposed). The personal representative must ensure all income tax returns are filed and taxes paid.S.C. Code Ann. §§ 12-6-510, 12-6-540; dor.sc.gov fiduciary and IIT guidanceVerified Jul 13, 2026 All tax obligations must be satisfied before making final distributions.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The South Carolina estate settlement plan covers all filing responsibilities in order.
No. South Carolina does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how South Carolina compares with the death tax calculator.
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