SC estate risk
Tax exposure in South Carolina
State estate or inheritance tax rules and how they interact with federal thresholds.
South Carolina does not impose a state estate tax or inheritance tax.
At a glance
Key takeaways
- Tax Foundation's 2025 table lists states with estate or inheritance taxes; South Carolina is not listed.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Questions to consider
Questions to consider in South Carolina
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
South Carolina does not impose a state estate tax or inheritance tax.
- Tax Foundation's 2025 table lists states with estate or inheritance taxes; South Carolina is not listed.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Sources
Background sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in South Carolina.
Optional next steps
Continue with related estate-risk context
Educational resources only. No forms and no legal advice.
Understand death-risk context for South Carolina
LifeRiskIQ gives broader mortality context that can help frame when estate planning becomes more urgent.
Understand retirement-risk context for South Carolina
RetirementRiskIQ explains how asset growth and longevity can increase estate complexity over time.
Review federal estate tax basics
IRS guidance on federal estate tax thresholds, filings, and definitions.