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Phone: 803-898-5791


South Carolina taxable income of estates and trusts is taxed either to the fiduciary or to the beneficiaries in the same manner as federal Income Tax purposes. Certain taxable income, such as real estate gains and rentals from property located in South Carolina, and income flowing through from a business located in South Carolina and distributable to nonresident beneficiaries, is subject to withholding at a 7% rate. Fiduciaries are required to make quarterly payments of Estimated Income Tax in the same manner as for federal Income Tax purposes. The return due date is the same as the federal return. A grantor trust is not taxed as a trust; its income or loss is taxable to the grantor.

Mailing Addresses:

​Balance due: ​Refund or Zero Tax:Correspondence​
​Extension (SC8736)
​Balance due:

​South Carolina Department of Revenue
Taxable Fiduciary
PO Box 125
Columbia, SC 29214-0038

​Refund or Zero Tax:

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


How to File:

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


Due Date:

  • The return is due the 15th day of the fourth month after the close of the tax year (April 15 for calendar year filers).