Form Sc 1310 - South Carolina Statement Of Person Claiming Refund Due A Deceased Taxpayer
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11350
STATE OF SOUTH CAROLINA
SC 1310
DEPARTMENT OF REVENUE
STATEMENT OF PERSON
(Rev. 7/18/07)
CLAIMING REFUND
3258
DUE A DECEASED TAXPAYER
Tax year decedent was due a refund:
Calendar year
, or fiscal year beginning (mm/yr)
, ending (mm/yr)
Name of decedent
Name of claimant
Type
Date of death
Social Security number
Number and street
or
print
No. & street (Permanent residence or domicile on the date of death)
City or Town, State, and Zip Code
City or Town, State, and Zip Code
Apt. No.
Part I
Check the box that applies to you. (Check only one box.) Be sure to sign and date in part III below.
Surviving spouse, requesting reissuance of a refund check.
A.
Personal representative appointed or certified by a court. Attach a court certificate showing your
B.
appointment.
Person, other than A or B, claiming refund for the decedent's estate. Complete Part II and attach a copy of
C.
the death certificate or proof of death.
Complete this part only if you checked Box C above.
Part II
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 2 (a) or (b) is answered "Yes", 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 "No", a refund cannot be made until you submit a court certificate showing your appointment as personal
representative or other evidence that you are entitled, under state law to receive the refund.
Part III
Signature and Verification. (All filers must complete this part.)
I request a refund of taxes overpaid by or on behalf of the decedent. I declare 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
COMPLETE AND ATTACH TO TAX RETURN WHEN FILING.
Social Security Privacy Act
It is mandatory that you provide your social security number on this tax form. 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 SC Department of Revenue shall provide identifying numbers,
as prescribed, for securing proper identification. Your social security number is used for identification purposes.
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