Deceased Taxpayer

If a person received income in the current tax year but died before filing a Return, the South Carolina income tax return should be filed by the surviving spouse, executor or administrator. Use the same filing status that was used on the final federal income tax return. Mark the  "Deceased Taxpayer" box on the front of the SC income tax return. The due date for filing is the same as for federal purposes. In the area where you sign the return write "Filing as a surviving spouse," if appropriate. A personal representative filing the return must sign in his or her official capacity and attach SC1310.  Any refund check will be issued to the decedent's surviving spouse or estate.

Other Information

Current Year SC Individual Income Tax Forms & Instructions