Probate in South Carolina: Complete 2026 Guide

Overview

South Carolina follows a version of the Uniform Probate Code (UPC), which governs how estates are administered after someone passes away. The probate process in South Carolina is handled by Probate Courts located in each of the state's 46 counties, with jurisdiction based on where the decedent was domiciled at the time of death.

South Carolina's probate system offers three levels of court involvement — informal, unsupervised formal, and supervised formal — giving families flexibility based on the complexity of the estate and whether any disputes exist among beneficiaries. The vast majority of estates in South Carolina proceed through informal probate, which is the simplest and least expensive path.

Under South Carolina law (Title 62 of the South Carolina Code of Laws), the Personal Representative (the state's term for an executor or administrator) is appointed by the Probate Court and given legal authority to collect assets, pay debts and taxes, and distribute the remaining estate to beneficiaries. Whether the decedent died with a will (testate) or without one (intestate), some form of probate is typically required unless the estate qualifies for the small estate affidavit process.

Key features of South Carolina's probate system include:

• Informal probate for uncontested estates with no anticipated disputes
• Small estate affidavit for estates valued at $25,000 or less
• 8-month creditor claim period from the date of first publication of notice
• 90-day inventory requirement after the Personal Representative is appointed
• No state estate or inheritance tax — South Carolina does not impose its own estate tax

When Probate is Required

Probate is generally required in South Carolina whenever a deceased person owned assets solely in their name that need to be transferred to heirs or beneficiaries. Here is when probate is and is not required:

Probate IS typically required when:

• The decedent owned real property (land, homes) solely in their name
• The decedent had bank accounts, investment accounts, or vehicles titled only in their name
• The total value of probate assets exceeds $25,000
• There is a will that needs to be validated by the court
• The decedent died intestate (without a will) and owned assets that must be distributed according to South Carolina's intestate succession laws

Probate is NOT required when:

• All assets are held in a revocable living trust
• Assets pass automatically via joint tenancy with right of survivorship
• Accounts have designated beneficiaries (life insurance, retirement accounts, POD/TOD accounts)
• The total probate estate is valued at $25,000 or less (eligible for the small estate affidavit)
• Real property is held as tenants by the entirety (for married couples)

South Carolina intestate succession (when there is no will) distributes assets as follows:

• Surviving spouse, no children: Spouse inherits 100% of the estate
• Surviving spouse with children: Spouse receives 50%, children divide the remaining 50% equally
• Children only, no surviving spouse: Children inherit the entire estate in equal shares
• No spouse or children: Estate passes to parents, then siblings, then more distant relatives

A person must survive the decedent by 120 hours (5 days) to inherit under intestate succession. Legally adopted children receive the same share as biological children, but stepchildren and foster children who were not legally adopted do not automatically inherit.

Small Estate Options

South Carolina provides a simplified procedure for small estates through the Small Estate Affidavit process under Section 62-3-1201 of the South Carolina Probate Code. This allows successors to collect assets without going through full probate.

Eligibility Requirements:

• The total value of the entire probate estate (assets passing by will or intestacy), wherever located, less liens and encumbrances, must not exceed $25,000
• At least 30 days must have passed since the date of death
• No petition or application for appointment of a Personal Representative can be pending or have been granted in any jurisdiction
• There must be a successor entitled to payment or delivery of the property

How the Small Estate Affidavit Works:

1. Wait at least 30 days after the date of death
2. Prepare the Small Estate Affidavit (Form 420ES) — this form is available from any South Carolina Probate Court
3. The affidavit must state the value of the entire probate estate and identify the successor(s) entitled to the property
4. Present the completed, notarized affidavit to the institution or person holding the decedent's assets (bank, employer, etc.)
5. The holder of the assets must then release them to the affiant

Important limitations:

• The $25,000 threshold applies to the gross probate estate minus liens and encumbrances — not the total value of all property the decedent owned
• Assets that pass outside probate (joint accounts, beneficiary designations, trust assets) are not counted toward the $25,000 limit
• Real property cannot be transferred using a small estate affidavit — only personal property
• The person presenting the affidavit becomes personally liable to creditors and other successors for any improper distributions

Note on recent legislative activity: South Carolina has been considering legislation to raise the small estate threshold to $45,000 for certain procedures. Check with your local Probate Court for the most current thresholds.

Step-by-Step Process

Step 1: Locate the Will and Important Documents

Gather the original will (if one exists), the death certificate, and information about the decedent's assets, debts, and beneficiaries. You will need multiple certified copies of the death certificate — typically 10 to 15 copies.

Step 2: File with the Probate Court

File the appropriate petition with the Probate Court in the county where the decedent was domiciled. You will need:

• The original will (if testate)
• A certified death certificate
• Application for Appointment as Personal Representative (Form 300ES for informal probate)
• Filing fee (varies by county, typically $25 to $50 initial fee)

The court will determine which type of probate proceeding is appropriate:

• Informal Probate: Used for straightforward estates with no disputes. Paperwork is submitted to the court clerk without requiring a hearing. This is the most common type in South Carolina.
• Unsupervised Formal Probate: A court proceeding where a judge must approve certain actions (selling property, distributing assets, paying attorneys), but the Personal Representative otherwise acts independently.
• Supervised Formal Probate: The court oversees the entire process and must approve all distributions. Used when there are disputes or complex issues.

Step 3: Receive Letters of Appointment

Once approved, the court issues Letters Testamentary (if there is a will) or Letters of Administration (if intestate). These letters give the Personal Representative legal authority to act on behalf of the estate. This typically takes 1 to 3 weeks after filing.

Step 4: Post Bond (If Required)

The Personal Representative must purchase a surety bond for one and one-half times the value of the personal property. However, bond may be waived if:

• All heirs and devisees agree to waive the bond
• The Personal Representative is the sole heir or devisee
• The Personal Representative is a bank, trust company, or state agency
• The Personal Representative is named in the will (unless the will requires a bond)
• The gross estate value is less than $20,000 and all beneficiaries agree

Step 5: Notify Heirs, Devisees, and Creditors

• Deliver Information to Heirs and Devisees (Form 305ES) within 30 days of appointment
• Publish a Notice to Creditors once a week for three successive weeks in a newspaper of general circulation in the county
• Creditors have 8 months from the date of first publication to file claims

Step 6: File Inventory and Appraisement

Within 90 days of appointment, file the Inventory and Appraisement (Form 350PC) with the court. This form lists all probate assets owned by the decedent and their estimated fair market value as of the date of death. If you need more time, request an extension using Form 352ES.

Step 7: Manage Estate Assets and Pay Debts

• Open an estate bank account to manage estate funds
• Collect all assets owed to the estate
• Pay valid creditor claims, funeral expenses, and outstanding debts
• File the decedent's final income tax return and any estate tax returns if applicable
• Maintain detailed records of all transactions

Step 8: Prepare and File Accounting

Prepare a detailed accounting showing all estate activity — assets collected, debts paid, fees charged, and proposed distributions. File this with the court for review.

Step 9: Distribute Assets to Beneficiaries

After all debts and taxes are paid and the creditor claim period has expired, distribute the remaining assets according to the will or intestate succession laws. Obtain a Receipt and Release (Form 403ES) from each beneficiary acknowledging receipt.

Step 10: Close the Estate

File a Proposal for Distribution (Form 410ES) and any final paperwork with the court. Once approved, the court will officially close the estate and discharge the Personal Representative from further duties.

Timeline & Costs

Typical Timeline:

• Estate opening: 1 to 3 weeks after filing the initial petition
• Inventory filing deadline: 90 days after appointment
• Creditor claim period: 8 months from first publication of Notice to Creditors
• Total process (simple estate): 8 to 12 months
• Total process (complex estate): 12 to 24 months or longer

The 8-month creditor claim period is often the single biggest factor in the timeline. No estate can be fully closed until this period has expired, even if all known debts have been paid.

Court Filing Fees:

Court filing fees in South Carolina vary by county and are based on the estate's value:

• Initial filing fee: $25 to $50 (varies by county)
• Inventory fee: Calculated as a percentage of the estate's total value, starting at approximately 0.25%
• Total court costs: Generally range from $50 to $1,200 depending on estate value
• Small estate affidavit: Lower fees, typically under $50

Personal Representative Compensation:

• Personal Representatives in South Carolina may receive up to 5% of the estate's value as compensation for their services
• Compensation is subject to court approval if any interested party objects
• The will may specify a different compensation arrangement

Attorney Fees:

• Attorney fees are not set by statute and may be charged as a flat fee or hourly rate
• Simple estates: $2,500 to $5,000
• Moderate estates: $5,000 to $10,000
• Complex estates (disputes, tax issues, multiple properties): $10,000 to $25,000+
• Fees are typically paid from estate assets, not out of pocket by the Personal Representative

Bond Costs:

• If a bond is required, the premium is typically 0.5% to 1% of the bond amount annually
• The bond amount is set at 1.5 times the value of personal property in the estate

Other Potential Costs:

• Certified death certificates: approximately $12 each
• Real property appraisals: $300 to $500 per property
• Business valuations: $2,000 to $10,000+
• Newspaper publication fees for creditor notice: $50 to $200
• Tax preparation (final returns and estate returns): $500 to $2,000+

Required Forms

South Carolina uses a standardized set of probate forms, available from any county Probate Court or from the South Carolina Judicial Branch website (sccourts.org). Key forms include:

Filing and Appointment:

• Form 300ES — Application for Informal Appointment of Personal Representative
• Form 301ES — Petition for Formal Testacy / Appointment Proceedings
• Form 305ES — Information to Heirs and Devisees (must be delivered within 30 days of appointment)

Inventory and Accounting:

• Form 350PC — Inventory and Appraisement (due within 90 days of appointment)
• Form 352ES — Motion for Extension of Time to File Inventory
• Form 400ES — Accounting (filed to show all estate financial activity)

Distribution and Closing:

• Form 403ES — Receipt and Release (signed by each beneficiary upon receiving their distribution)
• Form 410ES — Proposal for Distribution
• Form 420ES — Small Estate Affidavit (for estates under $25,000)

Other Important Forms:

• Notice to Creditors — Published in a local newspaper for 3 consecutive weeks
• Proof of Publication — Filed with the court after the notice has been published
• Bond Form — If a surety bond is required

All forms must be filed in the Probate Court of the county where the decedent was domiciled at the time of death. If the decedent was not a South Carolina resident but owned property in the state, an ancillary probate proceeding may need to be filed in the county where the property is located.

Executor Duties

In South Carolina, the Personal Representative (executor or administrator) has a fiduciary duty to act in the best interest of the estate and its beneficiaries. Key duties and responsibilities include:

Immediate Responsibilities (First 30 Days):

• Secure the estate: Take immediate steps to protect and safeguard all estate property — secure the home, collect valuable personal property, and ensure adequate insurance coverage
• File the will: If there is a will, file it with the Probate Court promptly
• Apply for appointment: File the application for formal appointment as Personal Representative
• Notify heirs and devisees: Deliver Form 305ES within 30 days of appointment to all known heirs and beneficiaries
• Obtain an EIN: Apply for an Employer Identification Number (EIN) from the IRS for the estate

Asset Management:

• Marshal all assets: Locate, identify, and take control of all estate assets
• Open an estate bank account: All estate funds should flow through a dedicated estate account
• File Inventory and Appraisement: Complete and file Form 350PC within 90 days, listing all assets and their date-of-death values
• Obtain appraisals: Hire professional appraisers for real property, businesses, or other assets that are difficult to value
• Manage investments: Prudently manage estate investments during the administration period

Debt and Tax Obligations:

• Publish Notice to Creditors: Arrange publication in a local newspaper for 3 successive weeks
• Review and pay valid claims: Evaluate creditor claims and pay legitimate debts from estate assets
• Contest invalid claims: Challenge claims that appear improper or excessive
• File the decedent's final income tax return (federal and state)
• File estate income tax returns (Form 1041) if the estate earns income during administration
• Determine if a federal estate tax return (Form 706) is required (only for estates exceeding the federal exemption, which is $13.99 million in 2025)

Distribution and Closing:

• Prepare a detailed accounting of all estate transactions
• Propose a distribution plan in accordance with the will or intestate succession laws
• Distribute assets to beneficiaries after all debts, taxes, and expenses are paid
• Obtain receipts from each beneficiary (Form 403ES)
• File final accounting and petition to close the estate

Personal Representative Liability:

The Personal Representative can be held personally liable for:

• Distributing assets before the 8-month creditor claim period expires (if creditors are later discovered)
• Failing to file required tax returns
• Mismanaging or wasting estate assets
• Self-dealing or conflicts of interest
• Failing to treat beneficiaries impartially

Unique State Rules

South Carolina has several probate rules and features that distinguish it from other states:

UPC-Based Probate Code

South Carolina adopted a version of the Uniform Probate Code, making its probate procedures more standardized and generally more streamlined than states with older, common-law-based systems. The UPC framework provides clear rules for informal probate, which reduces the need for court hearings in straightforward estates.

No State Estate or Inheritance Tax

South Carolina does not impose a state estate tax or inheritance tax. Beneficiaries do not owe state-level taxes on their inheritance regardless of the amount. Only the federal estate tax applies, and only to estates exceeding the federal exemption threshold ($13.99 million in 2025).

Personal Representative Bond Rules

South Carolina's bond requirements are notably specific. The bond must equal one and one-half times the value of personal property in the estate. However, the law provides several generous waiver provisions — if the Personal Representative is named in the will, bond is automatically waived unless the will specifically requires it.

Three-Tier Probate System

South Carolina's three types of probate (informal, unsupervised formal, and supervised formal) provide flexibility. Most estates use informal probate, which avoids hearings and keeps costs low. The court can convert an informal proceeding to a formal one if disputes arise, providing a safety net.

County-by-County Fee Variation

Unlike some states that set uniform probate fees statewide, South Carolina allows each county to set its own fee schedule. This means filing costs can vary significantly from county to county. It is worth checking with the specific Probate Court where you will be filing.

Elective Share for Surviving Spouses

South Carolina provides a surviving spouse the right to an elective share of the decedent's estate, regardless of what the will says. The elective share is calculated as a percentage that varies based on the length of the marriage, up to a maximum of one-third of the augmented estate for marriages of 15 years or longer.

120-Hour Survivorship Requirement

A person must survive the decedent by at least 120 hours (5 days) to inherit under South Carolina law. If a beneficiary dies within 120 hours of the decedent, they are treated as having predeceased the decedent for inheritance purposes.

Ancillary Probate for Out-of-State Property

If the decedent owned real property in South Carolina but was domiciled in another state, an ancillary probate proceeding must be filed in the South Carolina county where the property is located. Similarly, if a South Carolina resident owned real property in another state, ancillary probate may be needed in that state.

Simultaneous Death Provisions

When the order of death between two people cannot be established (such as in a common accident), each person's property is distributed as if they survived the other, under South Carolina's version of the Uniform Simultaneous Death Act.

How SwiftProbate Helps

Navigating South Carolina's probate process can be overwhelming, especially while grieving. SwiftProbate simplifies the experience by providing a personalized, AI-generated task list based on your specific estate situation.

Here is how SwiftProbate helps with South Carolina probate:

• Customized task checklist: Answer a few questions about the estate and receive a step-by-step action plan tailored to South Carolina law — including whether you need informal or formal probate, which forms to file, and in what order
• Deadline tracking: Stay on top of critical deadlines like the 90-day inventory requirement, 30-day heir notification, and 8-month creditor claim period
• Asset-specific guidance: Get detailed instructions for handling different types of assets — real property, bank accounts, investment accounts, vehicles, and more — under South Carolina's specific transfer rules
• Small estate evaluation: SwiftProbate analyzes your estate to determine if you qualify for the simplified small estate affidavit process, potentially saving months of time and thousands in fees
• Document management: Keep all important estate documents organized in one place, from the death certificate to the final distribution receipts
• Progress visibility: Track your progress through each phase of probate administration so you always know what has been completed and what comes next

Get started for free — SwiftProbate generates your initial estate administration plan at no cost, so you can see exactly what lies ahead before committing to anything.