Fiduciary | South Carolina Department of Revenue

Estate Tax

South Carolina has no Estate Tax for decedents dying on or after January 1, 2005.

South Carolina taxable income of estates and trusts are taxed either to the fiduciary or to the beneficiaries, and in the same manner as federal Income Tax purposes.

Certain taxable income is distributable to nonresident beneficiaries and is subject to withholding at South Carolina’s top marginal Individual Income Tax rate for the tax year. Some examples of such taxable income are:
- real estate gains and rentals from property located in South Carolina, and
- income flowing through from a business located in South Carolina.
A grantor trust is not taxed as a trust; its income or loss is taxable to the grantor.

South Carolina Tax is calculated at:

0 to a top rate of 6.2% for tax year 2024
0 to a top rate of 6.4% for tax year 2023
0 to a top rate of 6.5% for tax year 2022
0 to a top rate of 7% for tax years 2021 and prior

Tax brackets are adjusted annually for inflation.

Setting up your Fiduciary Tax Account

Filing a Fiduciary Tax Return automatically registers you with the SCDOR.

On your first return, check the Initial Return box.
Once your Fiduciary Tax account is registered, we’ll send you a Fiduciary Registration Information letter (SC1154). This letter includes important information about your Fiduciary Tax filing requirements.
To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR.

Need help?

Phone: 1-844-898-8542, Option 2, then Option 6
Email: Fiduciaries@dor.sc.gov

Check your SC Business Income Tax refund status!

You'll need your FEIN (Federal Employer Identification Number) and refund amount!

How to file and pay

The fiduciary of a resident estate or trust must file a South Carolina Fiduciary Income Tax return, 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
had a beneficiary who is a nonresident

The fiduciary of a nonresident estate or trust must file a South Carolina Fiduciary Income Tax return if the estate or trust had income or gain that came from South Carolina sources.

File online

Regardless of your tax liability, we recommend you file online using an approved vendor. See filing options for Fiduciary Income Tax.

FILING OPTIONS

File by paper

As long as your liability is less than $15,000 for the filing period, you can also file by paper using the Fiduciary Tax Return (SC1041). Failure to mail returns to the correct address may cause delays in processing.

Request your extension to file by paying your balance due on our free online tax portal, MyDORWAY. Visit dor.sc.gov/pay and select Business Income Tax Payment to get started.

The request for extension extends the filing due date for up to 5½ months.
Your payment on MyDORWAY automatically submits your filing extension request.
No additional paperwork required!

If you’re not making your extension request online, mail the SC8736 to the address on the form.

Be sure to include your correct FEIN on the SC8736. Providing an incorrect FEIN results in processing delays and errors in posting payments.
Make your check payable to the SCDOR.
Include your name, FEIN, tax year, and SC8736 in the memo.
Do not send cash.

When you file, check the Extension box on the front of the return if you requested a South Carolina or federal extension.

There is no extension of time for payment of your Fiduciary Tax.

Pay online with MyDORWAY

MyDORWAY is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). Visit dor.sc.gov/pay or log in to your account to make a payment.

Need a MyDORWAY account? Sign up

Have questions? See MyDORWAY help

Due dates

Your SC1041 and tax payment is due by the 15th day of the fourth month after the end of your tax year.

Fiduciaries must make Estimated Tax payments if their Estimated Tax (Income Tax less credits) is $100 or more.

Quarterly installments are due the 15th day of the fourth, sixth, and nineth of the tax year and the first month of the following tax year.

The SCDOR recommends making your Estimated Tax payments online using our free tax portal, MyDORWAY, by going to dor.sc.gov/pay.

Select Business Income Tax Payment
- TIP: If you have a MyDORWAY account, log in to schedule your payments.
Do not mail your SC1041ES if you pay online.

If filing your SC1041ES by paper:

Make your check payable to SCDOR and include your name, FEIN, tax year, and SC1041ES in the memo.
Mail your SC1041ES and payment in one envelope.

Taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

Electronic filing options. >

Form Name	Tax Year 2025	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Active Trade or Business Income Reduced Rate Computation		I-335	I-335	I-335	I-335	I-335	I-335	I-335	I-335
Motor Fuel Income Tax Credit				I-385	I-385	I-385	I-385	I-385
Deferred Income Taxes for South Carolina	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1
Fiduciary Income Tax Return		SC1041	SC1041	SC1041	SC1041	SC1041	SC1041	SC1041	SC1041
Beneficiary's Share of SC Income, Deductions, Credits, Etc.	SC1041 K-1	SC1041 K-1	SC1041 K-1	SC1041 K-1	SC1041 K-1	SC1041 K-1	SC1041 K-1	SC1041 K-1	SC1041 K-1
Fiduciary Declaration of Estimated Tax	SC1041ES
Fiduciary Income Tax Payment Voucher	SC1041V	SC1041V	SC1041V	SC1041V	SC1041V	SC1041V	SC1041V	SC1041V	SC1041V
Underpayment of Estimated Tax by Individuals, Estates, and Trusts		SC2210	SC2210	SC2210	SC2210	SC2210	SC2210	SC2210	SC2210
Request for Extension of Time to File Return for Fiduciary & Partnership	SC8736	SC8736	SC8736	SC8736	SC8736	SC8736	SC8736	SC8736	SC8736

Frequently asked questions

When is an estate, trust, or beneficiary considered a resident?

A resident estate belongs to a decedent who was domiciled in South Carolina at the time of their death.

A resident trust is administered in South Carolina.

A resident beneficiary is:

an individual domiciled in South Carolina;
a corporation or partnership whose principal place or business is in South Carolina; or
a resident estate or trust.

Any estate, trust, or beneficiary other than a resident estate, trust, or beneficiary is a nonresident estate, trust, or beneficiary.

Which estates and trusts must file an Income Tax return?

A South Carolina Income Tax return must be filed by:

every estate or trust having a nonresident beneficiary
every estate or trust having gross income of $600 or more for the tax year
every trust having taxable income for the tax year
every estate in bankruptcy under Chapter 7 or 11, Title 11, US Code, of an individual having gross income of $2,700 or more for the tax year

The fiduciary of the estate or trust is responsible for filing the Income Tax return of the estate or trust.

How is the taxable income of an estate or trust calculated?

The South Carolina taxable income of a resident estate or trust begins with federal taxable income and is modified by differences between South Carolina and federal law. The income of an estate or trust doing business in more than one state is subject to the allocation and apportionment provisions in Article 17, Chapter 6, Title 12, SC Code of Laws.

What tax rate is paid by an estate or trust?

An electing small business trust is taxed at the highest rate as provided in SC Code Section 12-6-510.

Any other estate or trust pays the same rate that applies to individuals. An estate or trust may be eligible for the reduced Income Tax rate of 3% on active trade or business income from a pass-through business.

See the I-335 and SC Revenue Ruling 08-2.

Must an estate or trust withhold on behalf of its nonresident beneficiaries?

Yes, an estate or trust making a distribution to a nonresident beneficiary must withhold on the South Carolina income distributed and remit the withholding to the SCDOR. The withholding is computed at South Carolina's top marginal Individual Income Tax rate for the tax year.

The fiduciary must remit the amount withheld to the SCDOR on or before the due dates for paying Estimated Taxes.

Are there exceptions to the requirement to withhold on behalf of nonresident beneficiaries?

Withholding is not required for nonresident beneficiaries if:

The trust is exempt from tax under Internal Revenue Code Section 501.
The nonresident beneficiary is exempt from tax under Internal Revenue Code Section 501.
The nonresident beneficiary files an I-41 affidavit, agreeing to be subject to the jurisdiction of the SCDOR and the courts of South Carolina to determine the South Carolina tax liability, including estimated taxes, interest, and penalties. Filing the affidavit is not an admission of tax liability.

Mailing addresses

Balance due:	Refund or Zero Tax:	Correspondence	Extension (SC8736)
South Carolina Department of Revenue Taxable Fiduciary PO Box 125 Columbia, SC 29214-0038	South Carolina Department of Revenue Nontaxable Fiduciary PO Box 125 Columbia, SC 29214-0039	South Carolina Department of Revenue Fiduciary Tax PO Box 125 Columbia, SC 29214-0400	South Carolina Department of Revenue Taxable Extension PO Box 125 Columbia, SC 29214-0036

Balance due:

Refund or Zero Tax:

Correspondence

Extension (SC8736)

South Carolina Department of Revenue

Taxable Fiduciary

PO Box 125

Columbia, SC 29214-0038

South Carolina Department of Revenue

Nontaxable Fiduciary

PO Box 125

Columbia, SC 29214-0039

South Carolina Department of Revenue

Fiduciary Tax

PO Box 125

Columbia, SC 29214-0400

South Carolina Department of Revenue

Taxable Extension

PO Box 125

Columbia, SC 29214-0036

Estate Tax

South Carolina taxable income of estates and trusts are taxed either to the fiduciary or to the beneficiaries, and in the same manner as federal Income Tax purposes.

Setting up your Fiduciary Tax Account

Need help?

Check your SC Business Income Tax refund status!

How to file and pay

File online

File by paper​​

Request an extension of time to file

Pay online with ​​MyDORWAY

Due dates

Make Estimated Tax payments to the SCDOR

Fiduciary forms

Filing requirements

Withholding

Mailing addresses

File by paper

Pay online with MyDORWAY