|
South Carolina currently has no estate tax for decedents dying on or after January 1, 2005, but the repeal is set to expire for decedents dying on or after January 1, 2013. Your questions will be addressed at (803) 898-5626 or wickers@sctax.org. Please send all forms and correspondence to:
SC Department of Revenue
ATTN: Sheryl Wicker
P.O. Box 125
Columbia, SC 29214
Estate Tax
Social Security Privacy Act
It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social security number is used for identification purposes.
|
