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.
Extension: if you need additional time to file your SC1041, you must request an extension by the due date of the return.
Balance due: if filing by paper, mail balance due returns to SCDOR, Taxable Fiduciary, PO Box 125, Columbia, SC 29214-0038.
Refund or zero tax: if filing by paper, mail refunds or zero tax returns to SCDOR, Nontaxable Fiduciary, PO Box 125, Columbia, SC 29214-0039.
Amended return: an amended SC1041 must be filed whenever the IRS adjusts a federal 1041.
Withholding: estates and trusts are required to withhold taxes on each nonresident beneficiary's share of income from South Carolina sources.
| Question | Answer |
|---|---|
| Form Name | SC1041 |
| Form Length | 11 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 33 min |
| Edition | 6/17/25 |
| Issuing agency | South Carolina Department of Revenue |
| Filing deadline | The 15th day of the fourth month after the close of the taxable year |
| Who signs | The fiduciary or officer representing the fiduciary |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | SC1041, SC 1041, SC-1041, Form SC1041, South Carolina SC1041, Fiduciary Income Tax Return |
| Official source | SC1041 (Rev 6/17/25), South Carolina Department of Revenue |
Sc Form 1041 isn’t the one you’re looking for?