South Carolina Statement of Person Claiming Refund Due a Deceased

Statement of Person Claiming Refund Due a Deceased
SC1310_071807.pdf
1350

STATE OF SOUTH CAROLINA

SC 1310

DEPARTMENT OF REVENUE

STATEMENT OF PERSON
CLAIMING REFUND
DUE A DECEASED TAXPAYER

(Rev. 09/10/19)
3258

dor.sc.gov
Tax year decedent (deceased taxpayer) was due a refund:
Calendar year

, or fiscal year beginning (MM-YY)

, ending (MM-YY)

Name of decedent

Decedent's Social Security Number

Date of death

Name of claimant

Address of permanent residence or domicile on date of death

Claimant's mailing address

City, state, and ZIP

City, state, and ZIP

Part I

Check the one box that applies to you. Be sure to sign and date in Part III below.

A.

Surviving spouse requesting reissuance of a refund check.

B.

Personal representative appointed or certified by a court. Attach a court certificate showing your
appointment.

C.

Person, other than A or B, claiming refund for the decedent's estate. Complete Part II and attach a copy of
the death certificate or proof of death.

Part II

Complete only if you checked Box C above.
YES

NO

1. Did the decedent leave a will?
2. (a) Has a personal representative been appointed by a court for the estate of the decedent?
(b) If "No," will one be appointed?
If you answered "Yes" for (a) or (b), the personal representative must file for the refund.

3. As the person claiming the refund for the decedent's estate, will you pay out the refund according
to the laws of the state where the decedent was a legal resident?
If you answered "No," before the refund can be issued, submit a court certificate or other evidence that
you are appointed as a personal representative or are otherwise entitled to receive the refund.

Part III

Required: Signature and Verification

I request a refund of taxes overpaid by or on behalf of the decedent. I confirm that I have examined this claim and to the
best of my knowledge and belief, it is true, correct, and complete.
Signature of person claiming refund

Date

Attach completed form to the SC1040.
Social Security Privacy Act Disclosure
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 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 SCDOR must provide identifying numbers, as prescribed, for
securing proper identification. Your Social Security Number is used for identification purposes.

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