2010-2013 South Carolina fiduciary income tax rates

If SC1041 taxable income is more than

But not over

The tax is

$0

$2,800

$0

$2,800

$5,600

3% of taxable income less $84

$5,600

$8,400

4% of taxable income less $140

$8,400

$11,200

5% of taxable income less $224

$11,200

$14,000

6% of taxable income less $336

$14,000

Or more

7% of taxable income less $476

If SC1041 taxable income is more than

But not over

The tax is

$0

$2,850

$0

$2,850

$5,700

3% of taxable income less $85

$5,700

$8,550

4% of taxable income less $142

$8,550

$11,400

5% of taxable income less $228

$11,400

$14,250

6% of taxable income less $342

$14,250

Or more

7% of taxable income less $485

If SC1041 taxable income is more than

But not over

The tax is

$0

$2,760

$0

$2,760

$5,520

3% of taxable income less $83

$5,520

$8,280

4% of taxable income less $138

$8,280

$11,040

5% of taxable income less $221

$11,040

$13,800

6% of taxable income less $331

$13,800

Or more

7% of taxable income less $470

If SC1041 taxable income is more than

But not over

The tax is

$0

$2,740

$0

$2,740

$5,480

3% of taxable income less $82

$5,480

$8,220

4% of taxable income less $137

$8,220

$10,960

5% of taxable income less $220

$10,960

$13,700

6% of taxable income less $329

$13,700

Or more

7% of taxable income less $466

SC taxable income equals federal form 1041 taxable income adjusted for fiduciary adjustments. See SC1041 form and instructions for details.

2013

2012

2011

2010

For reporting South Carolina Estates and Trusts income tax.