SC1041ES — Fiduciary Declaration of Estimated Tax

# preamble

Fiduciary Declaration of Estimated Tax Want more information about Fiduciary Income Tax? Visit dor.sc.gov/tax/fiduciary Fast. Easy. Secure. Manage your tax accounts online for FREE! Why MyDORWAY? • Make ACH debit or credit card payments with no convenience fees • Option to schedule payments • Access and update your account information 24/7 • Automatic calculations reduce errors Ready to sign up for MyDORWAY? Go to dor.sc.gov/MyDORWAY to get started You'll need: • Your FEIN or SSN • SCDOR File Number • Letter ID or copy of your last return How to pay with MyDORWAY Visit dor.sc.gov/pay • Select Business Income Tax Payment • Enter FEIN and Legal Business Name, and select Fiduciary Tax • Next, select Estimated/Declaration Payment • Enter the required information, and select a payment method • Next, complete the required steps for the selected payment method • Do not mail a paper copy of the SC1041ES if you pay online Pay online with MyDORWAY! No account or additional paperwork required! By paying on MyDORWAY you: • receive immediate confirmation for transactions • can make your payment anytime, 24/7

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# SC DEPARTMENT OF REVENUE

SC1041ES (Rev. 10/13/25) Payment amount Do not send cash. Make your check payable to SCDOR and include your name, FEIN, and 2026 SC1041ES in the memo. Name and address

# FIDUCIARY DECLARATION OF ESTIMATED TAX

FEIN . 1st Qtr Jan, Feb, Mar Mark quarter with X (required) 3rd Qtr Jul, Aug, Sep 2nd Qtr Apr, May, Jun 4th Qtr Oct, Nov, Dec Pay online! It's quick and easy! Use our free online tax portal, MyDORWAY, at dor.sc.gov/pay.

STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 2026

# FIDUCIARY DECLARATION OF ESTIMATED TAX STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE SC1041ES (Rev. 10/13/25) The fastest, easiest way to pay what you owe is by using our free online tax portal, MyDORWAY, at dor.sc.gov/pay. Select Business Income Tax Payment to get started. Do not mail a paper copy of the SC1041ES if you pay online.  If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically according to SC Code Section 12-54-250.  If you file by paper, use only black ink on the SC1041ES form and on your check.  Enter your Federal Employer Identification Number (FEIN).  Mark the box for the quarter the payment is being made.  Enter your name and address.  Enter your payment amount in whole dollars without a dollar sign (for example: 154.00).  Your payment amount should match the amount on line 13 of your 2026 Estimated Tax Worksheet.  If no payment is due, do not mail the SC1041ES.  Make your check payable to SCDOR. Include your name, FEIN, and 2026 SC1041ES in the memo. Do not send cash.  Mail your SC1041ES and payment in one envelope. Mail your SC1041ES and payment to: SCDOR, Fiduciary Income Tax Payment, PO Box 125, Columbia, SC 29214-0038

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# SC DEPARTMENT OF REVENUE

SC1041ES (Rev. 10/13/25) Payment amount Do not send cash. Make your check payable to SCDOR and include your name, FEIN, and 2026 SC1041ES in the memo. Name and address

# FIDUCIARY DECLARATION OF ESTIMATED TAX

FEIN . 1st Qtr Jan, Feb, Mar Mark quarter with X (required) 3rd Qtr Jul, Aug, Sep 2nd Qtr Apr, May, Jun 4th Qtr Oct, Nov, Dec Pay online! It's quick and easy! Use our free online tax portal, MyDORWAY, at dor.sc.gov/pay. cut along dotted line

# SC DEPARTMENT OF REVENUE

SC1041ES (Rev. 10/13/25) Payment amount Do not send cash. Make your check payable to SCDOR and include your name, FEIN, and 2026 SC1041ES in the memo. Name and address

# FIDUCIARY DECLARATION OF ESTIMATED TAX

FEIN . 1st Qtr Jan, Feb, Mar Mark quarter with X (required) 3rd Qtr Jul, Aug, Sep 2nd Qtr Apr, May, Jun 4th Qtr Oct, Nov, Dec Pay online! It's quick and easy! Use our free online tax portal, MyDORWAY, at dor.sc.gov/pay.

# SC DEPARTMENT OF REVENUE

SC1041ES (Rev. 10/13/25) Payment amount Do not send cash. Make your check payable to SCDOR and include your name, FEIN, and 2026 SC1041ES in the memo. Name and address

# FIDUCIARY DECLARATION OF ESTIMATED TAX

FEIN . 1st Qtr Jan, Feb, Mar Mark quarter with X (required) 3rd Qtr Jul, Aug, Sep 2nd Qtr Apr, May, Jun 4th Qtr Oct, Nov, Dec Pay online! It's quick and easy! Use our free online tax portal, MyDORWAY, at dor.sc.gov/pay.

SC1041ES INSTRUCTIONS 2026

Filing requirements Resident and nonresident Fiduciaries must file a Declaration of Estimated Tax if they expect to owe an Income Tax liability of $100 or more with the filing of their SC1041, Fiduciary Income Tax Return. This expected total tax includes Income Tax withheld on distributions of South Carolina income to nonresident beneficiaries.

Use the Estimated Tax Worksheet to compute your Estimated Tax:  If you are a resident of South Carolina, use your 2025 SC1041 as a basis to calculate your Estimated Tax.  If you are a nonresident of South Carolina, use your 2025 SC1041, Part III as a basis to calculate the South Carolina taxable income to enter on line 3 of the Worksheet. o Enter the Estimated Tax on line 4 of the Worksheet. o Enter on line 9 of the Worksheet 6% withholding of South Carolina taxable income that is payable to nonresident beneficiaries. Do not withhold on nonresident beneficiaries whose income is exempt from withholding based on the I-41 affidavit.

Exceptions to filing a Declaration of Estimated Tax:  Estates for the first two tax years after the decedent's death  Fiduciaries whose prior year tax liability was $0 for a full 12 months

Declaration adjustment If your Estimated Tax substantially increases or decreases, file the adjusted Declaration by the next payment due date. Use the SC1041ES to make the adjusted payment.

Complete the Adjusted Declaration Schedule, found on page 4 of these instructions, to determine the amount to be paid.

Payment due dates 1. If you file using a calendar year end of December 31, your Estimated Tax payments are due in four equal installments as follows:  1st quarter: due April 15, 2026  2nd quarter: due June 15, 2026  3rd quarter: due September 15, 2026  4th quarter: due January 15, 2027

You can choose to pay all of your Estimated Tax on April 15, the due date of the first installment. Instead of making your last payment on January 15, you can choose to file your SC1041 by February 1 and pay in full the balance of Income Tax due.

2. If you are not required to file on April 15:  Your first Estimated Tax payment is due on June 15, 2026 if you meet your Estimated Tax filing requirement after April 1 and before June 1.  Your first Estimated Tax payment is due on September 15, 2026 if you meet your Estimated Tax filing requirement after June 1 and before September 1.  Your first Estimated Tax payment is due on January 15, 2027 if you meet your Estimated Tax filing requirement after September 1.

3. If you file on a fiscal tax year, your Estimated Tax payments are due on the 15th day of the fourth, sixth, and ninth months of the fiscal year and the first month of the following fiscal year.

Penalty for failure to file and pay Estimated Tax You may be charged a penalty if:  you do not pay enough Estimated Tax.  you do not make your payments by the due date and for the required amount.  you do not pay at least 90% of the total tax due.

Generally, you can avoid a penalty if you make timely Estimated Tax payments equal to 100% of the tax shown due on your SC1041 for the prior tax year. You must have filed a SC1041 for the prior tax year, and it must have covered a 12-month year.

If the adjusted gross income on your prior year SC1041 was more than $150,000, the 100% rule is adjusted to 110% of last year's tax liability. Calculate adjusted gross income by using federal guidelines and making South Carolina adjustments.

Refer to the SC2210, Underpayment of Estimated Tax By Individuals, Estates, and Trusts, available at dor.sc.gov/forms for more information on computing the underpayment penalty.

2026 Tax Computation Schedule for South Carolina Residents and Nonresidents 2026 Adjusted Declaration Schedule 2026 Estimated Tax Worksheet 1. Enter the federal taxable income from your 2026 federal 1041ES, line 6 ................................. 1 . $ 2. South Carolina state adjustments (positive or negative) For purposes of the 110% rule, include Active Trade or Business Income ................................ 2. $ 3. South Carolina taxable income (add line 1 and line 2) ............................................... 3 . $ 4. Tax (calculate the tax on line 3 income using the Tax Computation Schedule in these instructions) ............ 4 . $ 5. Enter any additional tax (from your SC4972 or I-335) ................................................ 5 . $ 6. Add line 4 and line 5 ......................................................................... 6 . $ 7. Nonrefundable credits from your SC1040TC....................................................... 7 . $ 8. Subtract line 7 from line 6 ..................................................................... 8 . $ 9. Enter 6% of the estimated South Carolina income payable to nonresident beneficiaries ..................... 9 . $ 10. Estimated Tax (add line 8 and line 9) ............................................................ 10. $ 11. State Income Tax estimated to be withheld during year 2026 .......................................... 11. $ 12. Balance of Estimated Tax (subtract line 11 from line 10) If $100 or more, you must make Estimated Tax payments. If less than $100, no payment is required. Round to the nearest dollar ................................. 12. $ 13. If the first payment you are required to file is: due April 15, 2026, enter 1/4 due June 15, 2026, enter 1/2 of line 12, minus any 2025 overpayment applied to 2026 Estimated Tax. due September 15, 2026, enter 3/4 due January 15, 2027, enter amount Enter here and as the payment amount on your voucher............ 13. $ } 1. Adjusted Estimated Tax ..................................................................... 1 . 2. Subtract: a. Amount of 2025 overpayment applied to Estimated Tax for 2026 .......................... 2 a . b. Total Estimated Tax payments made................................................ 2 b . c. Total (add line 2a and line 2b) ..................................................... 2 c . 3. Unpaid balance (subtract line 2c from line 1)..................................................... 3 . 4. Amount to be paid (line 3 divided by number of remaining payments) Enter here and as the payment amount on the SC1041ES voucher ................................... 4 . Tax Computation Schedule Example of computation If the amount on line 3 of worksheet is: At But less South Carolina income subject to tax on line 3 of least than Compute the tax as follows: worksheet is $25,000. The tax is calculated as follows: $0 $3,640 0% times the amount $3,640 $18,230 3% times the amount minus $109 $25,000 income from line 3 of worksheet $18,230 or more 6% times the amount minus $656 X .06 percent from tax computation schedule 1,500 (1,500 rounded to the nearest dollar) - 656 amount from tax computation schedule $ 844 tax to be entered on line 4 of worksheet Record of Estimated Tax Payment The SCDOR does not mail a statement of the amount of Estimated Tax paid during the year. Complete this section for your records. Overpayment credit on 2025 return Voucher 1 Voucher 2 Voucher 3 Voucher 4 Total Amount Date