South Carolina Probate Form 406ES

Petition for Determination of Apportionment of Taxes

This page is for educational purposes only and is not legal advice. Forms and requirements change frequently — verify the current version with your local probate court or an attorney.

Last updated: November 5, 2026

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About Petition for Determination of Apportionment of Taxes

A petition asking the probate court to determine how estate taxes should be apportioned among the parties, with an order section for the court's apportionment finding.

When you'd use it: The form is for use when a petitioner asks the court to decide how taxes are apportioned in a decedent's estate, including whether pro rata apportionment is inequitable.

Where to get the official form

The official version of Petition for Determination of Apportionment of Taxes is published as a PDF by the South Carolina courts. We checked this link and it resolved to a form on an official court or government website — always download the current version directly from the source rather than a third-party copy:

Verified official PDF

Download Petition for Determination of Apportionment of Taxes (PDF) →

Source: sccourts.org

Link last checked: November 5, 2026

How to file Petition for Determination of Apportionment of Taxes in South Carolina

  1. Step 1 — Confirm you have the correct formUse Petition for Determination of Apportionment of Taxes (406ES) when the form is for use when a petitioner asks the court to decide how taxes are apportioned in a decedent's estate, including whether pro rata apportionment is inequitable. Double-check it's the right form for your situation — South Carolina probate forms are revised periodically, so verify the name and number against your court's current form list before you start.
  2. Step 2 — Complete every required fieldFill out Petition for Determination of Apportionment of Taxes carefully and review it for errors before filing. Probate cases can already take months — a small mistake on the form can set your timeline back further.
  3. Step 3 — Get it notarized or witnessed if requiredSome probate forms must be signed in front of a notary or witnesses. Check the instructions on the form itself, and arrange notarization before you file if it's required.
  4. Step 4 — File it with the correct courtSubmit Petition for Determination of Apportionment of Taxes to the probate court or county clerk handling the estate — usually in the South Carolina county where the deceased lived. Ask the clerk how they prefer to receive filings (in person, by mail, or e-filing).

Working through the Petition for Determination of Apportionment of Taxes? SwiftProbate builds a personalized, step-by-step checklist for settling the estate — so you know which forms to file, in what order, and by when.

Get help with this form

Probate in South Carolina

See the full South Carolina probate guide for filing deadlines, small-estate options, timelines, costs, and county courthouse details.

Read the South Carolina probate guide →

Frequently Asked Questions

What is Petition for Determination of Apportionment of Taxes (406ES)?
A petition asking the probate court to determine how estate taxes should be apportioned among the parties, with an order section for the court's apportionment finding. You'd typically use it when the form is for use when a petitioner asks the court to decide how taxes are apportioned in a decedent's estate, including whether pro rata apportionment is inequitable.
Where do I file Petition for Determination of Apportionment of Taxes in South Carolina?
Probate forms are filed with the probate court or county clerk in the South Carolina county where the deceased person lived. Our South Carolina probate guide can help you find the right courthouse, filing fees, and local requirements.
Do I need a lawyer to complete Petition for Determination of Apportionment of Taxes?
Many people complete probate forms themselves, especially for smaller or uncontested estates. Complex estates may benefit from professional advice. SwiftProbate is an informational tool that helps you understand and organize the process — it is not a law firm and does not provide legal advice.
Is Petition for Determination of Apportionment of Taxes available online?
Most South Carolina probate forms are published as PDFs by the state courts or the county clerk. You can find the official source linked above.

Other South Carolina Probate Forms

Notice of ____ (blank notice form)110ESDemand for Notice in an Estate111ES DDemand for Hearing (Estates)113ESProof of Delivery 120PC120PC

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Disclaimer: This page is for informational purposes only and does not constitute legal advice. Probate forms and requirements vary by state, county, and individual circumstances, and change over time. Always verify the current form and instructions with your local probate court, and consult a qualified attorney for advice specific to your situation. SwiftProbate is not a law firm and does not provide legal representation.