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.
  

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
  

If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically according to SC Code Sections 12-54-250 and 12-54-210.
Review electronic services at dor.sc.gov/biz-services.

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.

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.