SC1310: Statement of Person Claiming Refund Due a Deceased Taxpayer (Revision 2019-09)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Form SC1310 is a statement used to claim a tax refund due a deceased taxpayer. It identifies the deceased taxpayer and the claimant, records the claimant's capacity to request the refund, and includes a signed verification. The completed form is attached to the SC1
Who files this form
SC1310 is for a person claiming a refund due a deceased taxpayer. Part I lists three types of claimants:
- Box A: A surviving spouse requesting reissuance of a refund check.
- Box B: A personal representative appointed or certified by a court.
- Box C: Someone other than A or B claiming a refund for the deceased taxpayer’s estate.
If you check Box C and a court has appointed a personal representative, or one will be appointed, that representative must file for the refund.
What you'll need
Have the following information ready:
- The tax year for which the deceased taxpayer was due a refund, including the calendar year or fiscal-year beginning and ending months and years.
- The deceased taxpayer’s name, Social Security Number, date of death, and permanent residence or domicile address on the date of death.
- The claimant’s name and mailing address.
Required attachments depend on your situation:
- Box B: Attach a court certificate showing your appointment as personal representative.
- Box C: Attach a copy of the death certificate or proof of death.
- Box C, “No” to Part II, question 3: Before the refund can be issued, submit a court certificate or other evidence showing that you are appointed as personal representative or are otherwise entitled to receive the refund.
How to file
- Enter the refund tax year, deceased taxpayer’s information, and claimant’s information.
- Check the one box in Part I that applies to you.
- Complete Part II only if you checked Box C. Include the attachments required for your situation.
- Sign and date the verification in Part III.
- Attach the completed SC1310 to the SC1040.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Checking more than one box in Part I: The form says to check the one box that applies.
- Leaving Part III unsigned or undated: The form requires your signature and date.
- Missing required attachments: Box B requires a court certificate showing your appointment. Box C requires a death certificate copy or proof of death.
- Completing Part II for the wrong category: Complete it only if you checked Box C.
- Overlooking the personal representative requirement: If you answer “Yes” to Part II, question 2(a) or 2(b), the personal representative must file for the refund.
- Overlooking the requirement after answering “No” to question 3: You must submit evidence of your appointment or entitlement before the refund can be issued.
- Not attaching SC1310 to the return: The completed form must be attached to the SC1040.
Questions people ask
Which box applies to a surviving spouse requesting a replacement refund check?
Box A is for a surviving spouse requesting reissuance of a refund check.
Do all claimants complete Part II?
No. Complete Part II only if you checked Box C in Part I.
What if a personal representative will be appointed by a court?
If you answer “Yes” to Part II, question 2(b), the personal representative must file for the refund. The same rule applies if a representative has already been appointed, as asked in question 2(a).
What am I confirming when I sign Part III?
You are requesting a refund of taxes overpaid by or on behalf of the deceased taxpayer. You also confirm that you have examined the claim and that, to the best of your knowledge and belief, it is true, correct, and complete.