After a death in South Carolina, the estate either qualifies for the simplified procedure for estates under $45,000S.C. Code § 62-3-1201Verified Sep 8, 2026View source or goes through probate, where creditors have 8 monthsS.C. Code § 62-3-803Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the South Carolina Department of Public Health - Vital Records SectionSouth Carolina Department of Public Health - Vital Records SectionVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $12South Carolina Department of Public Health - Vital Records SectionVerified Oct 15, 2026View source and each additional copy ordered with it $3South Carolina Department of Public Health - Vital Records SectionVerified Oct 15, 2026View source; standard processing takes 4 weeks ($12 non-refundable search fee)South Carolina Department of Public Health - Vital Records SectionVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The South Carolina death certificate guide carries the ordering details.
South Carolina sets an order for who controls the disposition of remains: surviving spouse, then surviving adult children, then surviving parentsS.C. Code Ann. § 32-8-320Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceS.C. Code Ann. §§ 32-8-315, 32-8-320(A)(1)Verified Oct 17, 2026View source, and a written designation outranks the default order. The South Carolina burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, South Carolina allows estates valued at $45,000S.C. Code § 62-3-1201Verified Sep 8, 2026View source or less to use the Small Estate AffidavitS.C. Code § 62-3-1201Verified Sep 8, 2026View source, which avoids full probate administration. In South Carolina the affidavit is filed with the court, and holders honor the court's certified copy — but no letters testamentary or of administration issue. The waiting period is 30 daysS.C. Code § 62-3-1201Verified Sep 8, 2026View source after death.
South Carolina uses Application (Informal) / Petition (Formal) for Probate of Will or Appointment (300ES)S.C. Code Ann. §§ 62-3-301 to 62-3-311 (informal probate and appointment); §§ 62-3-401 to 62-3-414 (formal testacy and appointment); § 62-3-601 (qualification before letters); § 62-3-603 (bond)Verified Aug 24, 2026View source, filed with the County Probate CourtS.C. Code Ann. §§ 62-3-301 to 62-3-311 (informal probate and appointment); §§ 62-3-401 to 62-3-414 (formal testacy and appointment); § 62-3-601 (qualification before letters); § 62-3-603 (bond)Verified Aug 24, 2026View source. Probate Court issues Certificate of Appointment of Personal Representative after the court grants the petition. The South Carolina Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in South Carolina typically settles in 6 months to 9 months, and an average estate in 9 months to 18 months. The creditor claim period of 8 monthsS.C. Code § 62-3-803Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in South Carolina: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Notice to Creditors
In South Carolina, the notice to creditors is published for 3SC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Oct 19, 2026View source weeks in a local newspaper, and creditors have 8 monthsS.C. Code § 62-3-803Verified Sep 8, 2026View source from first publication to present claims.
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Small Estate Affidavit
In South Carolina, the Small Estate AffidavitS.C. Code § 62-3-1201Verified Sep 8, 2026View source covers estates valued at $45,000S.C. Code § 62-3-1201Verified Sep 8, 2026View source or less, 30 daysS.C. Code § 62-3-1201Verified Sep 8, 2026View source after death, filed with the court.
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Estate Inventory
In South Carolina, the personal representative files the estate inventory within 90 daysS.C. Code §§ 62-3-706, 62-3-707, 62-3-708Verified Sep 15, 2026View source of appointment.
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Estate Closing
In South Carolina, the personal representative is discharged by court orderS.C. Code §§ 62-3-1001(c), 62-3-1005; 62-3-1204(b)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
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Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Free tools for settling an estate in South Carolina: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
How Many Death Certificates Do I Need?
In South Carolina, certified death certificates come from the South Carolina Department of Public Health - Vital Records SectionSouth Carolina Department of Public Health - Vital Records SectionVerified Oct 15, 2026View source; the first copy costs $12South Carolina Department of Public Health - Vital Records SectionVerified Oct 15, 2026View source, additional copies $3South Carolina Department of Public Health - Vital Records SectionVerified Oct 15, 2026View source each.
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Do I Need Probate?
In South Carolina, estates valued at $45,000S.C. Code § 62-3-1201Verified Sep 8, 2026View source or less use the Small Estate AffidavitS.C. Code § 62-3-1201Verified Sep 8, 2026View source,30 daysS.C. Code § 62-3-1201Verified Sep 8, 2026View source after death, a court filing short of full probate.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in South Carolina, what the survivor records is the “Certified copy of the certificate of deathS.C. Code Ann. § 27-7-40(b)Verified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
South Carolina requires a final state income tax return for the decedent alongside the federal Form 1040S.C. Code Ann. §§ 12-6-510, 12-6-1140(15), 12-6-1170, 12-6-1171 (as amended by H.4216, Act No. 110 (R.117), 2026)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in South Carolina: the personal representative files the estate inventory within 90 daysS.C. Code §§ 62-3-706, 62-3-707, 62-3-708Verified Sep 15, 2026View source of appointment; creditors have 8 monthsSC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Oct 19, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
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How Much Are Estate & Inheritance Taxes?
South Carolina levies no estate or inheritance taxNo state estate or inheritance tax. S.C. Code Ann. § 12-16-510(A) still imposes an estate tax "in the amount of the federal credit," but § 12-16-20(2) measures that credit by IRC § 2011, which EGTRRA (P.L. 107-16 § 532) phased out for deaths after 12/31/2004 — so the levy computes to $0 (an inert pick-up tax left on the books, never repealed). SCDOR: "South Carolina has no Estate Tax for decedents dying on or after January 1, 2005." No inheritance tax and no state gift tax (neither exists in Title 12).Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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What Taxes Apply to My Inheritance?
South Carolina imposes no inheritance or estate taxNo state estate or inheritance tax. S.C. Code Ann. § 12-16-510(A) still imposes an estate tax "in the amount of the federal credit," but § 12-16-20(2) measures that credit by IRC § 2011, which EGTRRA (P.L. 107-16 § 532) phased out for deaths after 12/31/2004 — so the levy computes to $0 (an inert pick-up tax left on the books, never repealed). SCDOR: "South Carolina has no Estate Tax for decedents dying on or after January 1, 2005." No inheritance tax and no state gift tax (neither exists in Title 12).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
South Carolina Executor ChecklistS.C. Code § 62-3-719 (PR compensation, 5% cap, $50 min), § 62-1-111 (attorney fees), § 62-3-1201 (small estate affidavit — $45K cap on the ENTIRE probate estate less liens and encumbrances, so real property counts toward it; collects personal property only; 30-day wait; probate-judge approval and probate-court filing required per (a)(5)-(6); form SCCA 420ES also requires no interest in real property), § 62-3-1203 (summary administration — $45K PLUS exempt property, administration costs, funeral and last-illness medical expenses; (b) no dollar cap for a sole-devisee/sole-heir PR; requires an appointed PR), § 62-3-603 (bond not required by default in 4 enumerated cases; § 62-3-605 demand for bond), § 62-3-801(a) (8-month publication notice), § 62-3-803 (creditor claims — earlier of 1 year from death or § 62-3-801(a) period), § 62-3-203 (PR priority order), § 8-21-770(B) (graduated probate court fee schedule: $25 / $45 / $67.50 / $95 tiers, +0.15% over $100K, +0.25% over $600K); 2025 Act No. 26 / H.3472 (small estate + exempt property thresholds raised from $25K to $45K, eff. May 8, 2025). Verified against scstatehouse.gov 2026-09-08.Verified Sep 8, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
South Carolina: State law sets the order of who controls disposition of remains. Order: Agent designated by the decedent in a will or other verified and attested document, or the person named in the decedent's DD Form 93 if the decedent died in service and there is no will designation (§ 32-8-320(A)(1)); then Surviving spouse (unless separated by a pendente lite order, a signed property or marital settlement agreement, or a permanent separate-maintenance order, § 32-8-320(A)(2)); then Surviving adult children (§ 32-8-320(A)(3)); then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
South Carolina: Cremation has a 24-hour waiting period. Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the subregistrar of the hospital, nursing home or institution where the death occurred, or the county coroner for any other death (§ 44-63-40). Within five days after the burial-removal-transit permit is issued or the funeral director takes physical custody of the body, whichever is later. A period that ends on a weekend or holiday runs to the next business day (§ 44-63-74(A)(1)).
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
South Carolina: Order from South Carolina Department of Public Health - Vital Records Section. Fee: $12/copy ($3 additional). Available: online, phone, mail, in-person, in-person. Processing: 4 weeks ($12 non-refundable search fee).
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
South Carolina: Homestead exemption up to $80,125. Surviving spouse has lifetime right to occupy. Minor children also protected.S.C. Code § 15-41-30(A)(1); SC RFA Office memo Feb. 3, 2026Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
South Carolina: Small estate affidavit available for estates under $45,000. Informal (unsupervised) probate available. Independent administration reduces court oversight.S.C. Code § 62-3-719 (PR compensation, 5% cap, $50 min), § 62-1-111 (attorney fees), § 62-3-1201 (small estate affidavit — $45K cap on the ENTIRE probate estate less liens and encumbrances, so real property counts toward it; collects personal property only; 30-day wait; probate-judge approval and probate-court filing required per (a)(5)-(6); form SCCA 420ES also requires no interest in real property), § 62-3-1203 (summary administration — $45K PLUS exempt property, administration costs, funeral and last-illness medical expenses; (b) no dollar cap for a sole-devisee/sole-heir PR; requires an appointed PR), § 62-3-603 (bond not required by default in 4 enumerated cases; § 62-3-605 demand for bond), § 62-3-801(a) (8-month publication notice), § 62-3-803 (creditor claims — earlier of 1 year from death or § 62-3-801(a) period), § 62-3-203 (PR priority order), § 8-21-770(B) (graduated probate court fee schedule: $25 / $45 / $67.50 / $95 tiers, +0.15% over $100K, +0.25% over $600K); 2025 Act No. 26 / H.3472 (small estate + exempt property thresholds raised from $25K to $45K, eff. May 8, 2025). Verified against scstatehouse.gov 2026-09-08.Verified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
South Carolina: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, South Carolina's estate recovery program (South Carolina Department of Health and Human Services, Medicaid Estate Recovery) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
South Carolina: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (S.C. Code Ann. § 62-2-507). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
South Carolina: Homestead exemption up to $80,125. Surviving spouse has lifetime right to occupy. Minor children also protected.S.C. Code § 15-41-30(A)(1); SC RFA Office memo Feb. 3, 2026Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Probate must be opened within 10 years of the deathS.C. Code Ann. § 62-3-108(A)(1)Verified Aug 24, 2026View source
South Carolina: Statewide form: 300ES (Application (Informal) / Petition (Formal) for Probate of Will or Appointment). File with the County Probate Court. Filing fees vary by estate value. Informal probate available. Independent administration reduces court supervision. Typical duration: 9-24 months.S.C. Code Ann. §§ 62-3-301 to 62-3-311 (informal probate and appointment); §§ 62-3-401 to 62-3-414 (formal testacy and appointment); § 62-3-601 (qualification before letters); § 62-3-603 (bond)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
South Carolina: Certificate of Appointment of Personal Representative are issued by the Probate Court; the personal representative must qualify under § 62-3-601 before letters / the Certificate of Appointment issue. The state's title for the role is Personal Representative. Typically filed with the petition: Death certificate — county Probate Court intake practice, not required by Title 62 or by Form 300ES; the counties differ on form (Berkeley and Horry ask for a certified copy, Charleston for the original and "no copies", Lexington and York for a copy), so confirm with the county where the estate is opened; Original will and any codicils (S.C. Code Ann. § 62-2-901, delivery of will to court); Qualification / Statement of Acceptance of the personal representative (S.C. Code Ann. § 62-3-601); Fiduciary Bond (Form 341ES) when required (S.C. Code Ann. § 62-3-603); Filing fee based on the gross value of the probate estate (S.C. Code Ann. § 8-21-770(B)).S.C. Code Ann. §§ 62-3-301 to 62-3-311 (informal probate and appointment); §§ 62-3-401 to 62-3-414 (formal testacy and appointment); § 62-3-601 (qualification before letters); § 62-3-603 (bond)Verified Aug 24, 2026
Post surety bond if required
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
South Carolina: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (S.C. Code Ann. §§ 62-3-603, 62-3-605).S.C. Code § 62-3-603Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
South Carolina: Attorney fees typically 2.1-3.3% of estate.S.C. Code § 62-3-721 (compensation of any person the PR employs, including an attorney); § 62-1-111 (costs and attorney's fees in a formal proceeding); § 62-3-720 (litigation expenses)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
South Carolina: South Carolina requires publication for 3 consecutive weeks. Typical cost: $100. The executor places the notice with the newspaper directly. Creditors have 8 months from first publication to file claims. Direct notice to a known creditor is optional, and it shortens that creditor's window: they must file within 60 days of the mailing if that falls sooner. Proof of publication must be filed with the court.SC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Oct 19, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
South Carolina: South Carolina has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.S.C. Code § 62-2-1010 et seq.Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
South Carolina: Search South Carolina Office of the State Treasurer, Unclaimed Property Program for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
South Carolina: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (S.C. Code Ann. § 62-2-507). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 90 days after appointment as personal representativeS.C. Code §§ 62-3-706, 62-3-707, 62-3-708Verified Sep 15, 2026View source
South Carolina: Inventory due within 90 days of appointment. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.S.C. Code §§ 62-3-706, 62-3-707, 62-3-708Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
South Carolina: After a claim is rejected, the creditor has 30 days to sue on it. If the estate cannot pay every claim, payment order: Administration costs, attorney fees, and reasonable funeral expenses; then Debts and taxes with preference under federal law; then Reasonable and necessary medical, hospital, and personal care expenses of the last illness; then remaining claims in statutory order.SC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Oct 19, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 8 months from first publication of the creditor noticeSC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Oct 19, 2026View source
South Carolina: Creditor claim period is 8 months from first publication. All claims are barred 1 year after death regardless of notice.SC Code §§ 62-3-801, 62-3-803, 62-3-805, 62-3-806Verified Oct 19, 2026View source
Transfer ownership of vehicles to beneficiaries or the estate. Contact the state DMV with a death certificate and title documents.
South Carolina: South Carolina titles can carry a Transfer on Death (TOD) designation (S.C. Code Ann. 62-6-401). Check the title for a TOD or beneficiary designation — a designated vehicle passes directly to the named beneficiary outside probate. Titles are processed by the South Carolina Department of Motor Vehicles (SCDMV).
File a final IRS Form 1040 for the deceased covering January 1 through date 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.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
South Carolina: File SC1040 (South Carolina Individual Income Tax Return) for January 1 through date of death. Due April 15 following year of death (2025 returns automatically extended to October 15, 2026 per SCDOR). Check the "deceased" box next to the appropriate Social Security number; SCDOR prescribes no annotation on the return. An appointed representative signs; a surviving spouse filing a joint return with no appointed representative signs and writes "filing as surviving spouse" beside their signature. File SC1310 to claim a refund due the deceased taxpayer.S.C. Code Ann. §§ 12-6-510, 12-6-4910(5), 12-6-4970(A), 62-3-1002, 62-3-1003; SCDOR fiduciary and individual income tax guidanceVerified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
South Carolina: File SC1041 (South Carolina Fiduciary Income Tax Return) for estate/trust income. Required when Statutory trigger for an ESTATE, S.C. Code Ann. § 12-6-4910(5): income tax returns must be filed by "an estate with a nonresident beneficiary or with gross income for the taxable year of six hundred dollars or more" (§ 12-6-4910(6) states the parallel trust rule). SCDOR states the requirement as three prongs: the fiduciary of a resident estate or trust must file an SC1041 if the estate or trust "is required to file a federal Fiduciary Income Tax return for the taxable year," "had any South Carolina taxable income for the taxable year," or "had a beneficiary who is a nonresident" (dor.sc.gov/business-income-taxes/fiduciary). A nonresident estate or trust files if it had income or gain from South Carolina sources. The federal 1041 threshold is gross income of $600+, any taxable income, or a nonresident-alien beneficiary (IRC § 6012(a)(3)).. Due 15th day of the 4th month after end of tax year (April 15 for calendar-year filers); 5½-month extension available via SC8736. Same rate brackets as individual income tax (top rate 5.21% TY 2026+ per H.4216, Act No. 110 (R.117); 6% TY 2025) — § 12-6-510(C)(1) imposes its schedule on "individuals, estates, trusts," and SCDOR IL #26-20 (8/31/2026) restates it for "individuals, estates, trusts, and any other entity that is not taxed at corporate rates."S.C. Code Ann. §§ 12-6-510, 12-6-4910(5), 12-6-4970(A), 62-3-1002, 62-3-1003; SCDOR fiduciary and individual income tax guidanceVerified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required26 USC 6018; 26 USC 6075(a)
South Carolina: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).26 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
South Carolina: South Carolina requires no tax clearance certificate or consent-to-transfer waiver before an estate is distributed, and there is no state estate tax to clear (the SC estate tax is a pick-up tax measured by the federal state death tax credit, which EGTRRA phased out effective 1/1/2005) and no inheritance tax (never imposed).S.C. Code Ann. §§ 12-6-510, 12-6-4910(5), 12-6-4970(A), 62-3-1002, 62-3-1003; SCDOR fiduciary and individual income tax guidanceVerified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
South Carolina: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.S.C. Code § 62-3-719 (up to 5% of personal property + real property sale proceeds; min $50; court may authorize above 5% for extraordinary services)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
