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.