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.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

South Carolina Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

South Carolina

File final income tax return

A final state return is required for income earned through the date of death.

Form: SC1040 (South Carolina Individual Income Tax Return)

Deadline: April 15 following year of death (2025 returns automatically extended to October 15, 2026 per SCDOR)

Top rate 6% for TY 2025 (3-bracket 0%/3%/6% system); 5.21% for TY 2026+ (2-bracket 1.99%/5.21% system per Act No. 110 (R.117, H.4216), 2026). Marking the return: SCDOR directs the filer to CHECK THE "DECEASED" BOX, not to annotate the form — "When filing the return, check the box for 'deceased' next to the appropriate Social Security number. If filing by paper, this box is located at the top of the SC1040." (Corrected 2026-07-13: this file previously said to write "Deceased" and the date of death on the return — SCDOR prescribes no such annotation.) Signature: an appointed representative signs (on joint returns the surviving spouse also signs); a surviving spouse filing a joint return with no appointed representative "should sign and write 'filing as surviving spouse' beside their signature." Extension via SC4868 (https://dor.sc.gov/sites/dor/files/forms/SC4868.pdf); must pay at least 90% of tax due by the original due date. Per dor.sc.gov/tax-tips/how-file-final-tax-return-deceased-taxpayer (fetched 2026-07-13). S.C. Code Ann. § 12-6-510.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required if the fiduciary of a resident estate or trust is required to file a federal Fiduciary Income Tax Return (Form 1041), had any South Carolina taxable income, or had a nonresident beneficiary (per dor.sc.gov/tax/fiduciary). The federal 1041 threshold is gross income of $600+, any taxable income, or a nonresident-alien beneficiary (IRC § 6012(a)(3)).).

Tax Clearance Not Required

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.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

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. 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). 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. 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.

Tax Filing After Death in South Carolina

Tax obligations in South Carolina include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

South Carolina does not impose a state estate tax or inheritance tax. The primary post-death tax obligations are income tax related — the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for South Carolina includes all filing dates so nothing is overlooked.