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. 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 executor checklist 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.

South Carolina Estate Planning Resources

In-depth guides covering South Carolina probate laws, trust requirements, and estate planning strategies.

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.

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" across the top. If filing jointly with surviving spouse, include both incomes. Attach Form 1310 if claiming a refund.

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)

File SC1040 for income earned January 1 through date of death. 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 H.4216, Act R.117, 2026). Write "Deceased" and date of death on return. Surviving spouse may file jointly. Extension via SC4868 (https://dor.sc.gov/sites/dor/files/forms/SC4868.pdf) — automatic 6-month extension; must pay at least 90% of tax due by original due date. MyDORWAY payment of balance due automatically submits extension request. 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

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