SC risk areas
South Carolina estate risk areas
These pages explain how default state rules in South Carolina shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
South Carolina intestacy gives the surviving spouse the entire estate if there are no descendants; otherwise the spouse receives one-half and the remainder passes by representation.
- If there is no surviving issue, the spouse inherits the entire intestate estate.
- If there are surviving issue, the spouse inherits one-half of the intestate estate.
- The remainder passes to issue by representation; if none, to parents, then siblings, then grandparents and more remote heirs.
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Probate risk
South Carolina allows collection of personal property by affidavit for small estates after a waiting period when the estate is below the statutory cap.
- The small-estate cap is $45,000 for collection by affidavit.
- At least 30 days must pass after death before using the affidavit.
- No personal representative can be pending or appointed in any jurisdiction.
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Tax exposure
South Carolina does not impose a state estate tax or inheritance tax.
- Tax Foundation's 2025 table lists states with estate or inheritance taxes; South Carolina is not listed.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
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Guardianship risk
South Carolina probate courts can appoint guardians, but they generally do not have jurisdiction over custody of minors, focusing instead on a minor's property.
- Probate courts have jurisdiction to appoint guardians and issue protective orders.
- Except for a limited proceeding, the probate court does not have jurisdiction over the care, custody, and control of a minor.
- The probate court does have jurisdiction over a minor's property when management or protection is required.
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Complexity triggers
South Carolina provides an elective share for surviving spouses and a family allowance that can affect distributions.
- A surviving spouse may elect to take one-third of the probate estate instead of the will’s provisions.
- A reasonable family allowance may be awarded for the surviving spouse or minor children during administration.
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