Fiduciary

FIDUCIARY

Phone: 803-898-5791
Email: Fiduciaries@dor.sc.gov

Fiduciary

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

South Carolina Tax on the SC1041 is calculated at:

0 to a top rate of 6.3% 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.

Getting Started: Opening your Fiduciary Tax account with the SCDOR

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

On your first return, check the Initial Return box on the front of the SC1041.
Once your Fiduciary Tax account is registered with the SCDOR, 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.

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 electronically with a third party
The SCDOR's online business services page provides instructions for setting up electronic filing with a third party vendor, located under Fiduciary.

Pay electronically on MyDORWAY
MyDORWAY is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).
Need a MyDORWAY account? Sign up
Have questions? See MyDORWAY help

File by paper
Failure to mail returns to the correct address may cause delays in processing. View forms

Request an extension of time to file

Make Estimated Tax payments to the SCDOR

Payments & due dates

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

Business Income Tax Refund

Check the status of your current year South Carolina Business Income Tax refund by entering the following information on MyDORWAY:

FEIN (Federal Employer Identification Number)
Refund Amount

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

Fiduciary

How to file and pay

​​Request an extension of time to file​​​​

​​Make ​Estimated​ Tax payments to the SCDOR​​​​

Mailing Addresses:

Request an extension of time to file

Make Estimated Tax payments to the SCDOR