90-day Inventory, 8-month creditor period from appointment, Closing Statement — a complete month-by-month SC probate timeline under SC Code § 62 for personal representatives.
| Deadline | Trigger | Authority | Type |
|---|---|---|---|
| File Application for Informal Probate | As soon as possible after death | SC Code § 62-3-301 | START |
| Receive Letters Testamentary (appointment date) | After application approved (no hearing) | SC Code § 62-3-307 | START |
| Begin Notice to Creditors publication | After appointment — promptly | SC Code § 62-3-801 | START |
| Send direct notice to known creditors | After appointment | SC Code § 62-3-801 | REQUIRED |
| File Inventory with Probate Court | Within 90 days of appointment | SC Code § 62-3-706 | HARD STOP |
| Send copy of Inventory to Register of Deeds (if real estate) | With or after Inventory filing | SC Code § 62-3-706 | REQUIRED |
| 8-month creditor period expires | 8 months from APPOINTMENT date | SC Code § 62-3-801 | HARD STOP |
| Pay valid debts (after creditor period) | After 8-month period expires | SC Code § 62-3-805 | START |
| Deceased's final SC Form SC1040 | April 15 following year of death | SC DOR | HARD STOP |
| SC Form SC1041 (fiduciary, if applicable) | April 15 for each tax year | SC DOR | HARD STOP |
| File Closing Statement | After all debts/taxes paid and distributions made | SC Code § 62-3-1003 | START |
South Carolina's creditor period is 8 months from the date of appointment (SC Code § 62-3-801). This is different from Georgia (3 months from first publication) and Tennessee (4 months from publication). The publication of Notice to Creditors is required to give notice, but it does not start the creditor clock. The appointment date is what matters. Mark it immediately and add 8 months — that is the earliest you can distribute assets.
South Carolina requires the Inventory to be filed with the Probate Court within 90 days of appointment (SC Code § 62-3-706). This is a hard deadline — begin gathering asset information and obtaining appraisals immediately after appointment. If real estate is part of the estate, a copy of the Inventory must also be sent to the county Register of Deeds.
South Carolina has no estate tax and no inheritance tax — so no state tax clearance letter is needed to close the estate. After all income taxes are filed and paid, the Personal Representative may file the Closing Statement and close the estate without additional SC DOR clearance. Under informal administration, no court hearing is required at closing.
| State | Creditor Period | Trigger | Inventory Deadline | Estate Tax? | Typical Duration |
|---|---|---|---|---|---|
| South Carolina | 8 months | Appointment date | 90 days from appointment | None | 10–18 months |
| Georgia | 3 months | First publication | Not required unless ordered | None | 9–14 months |
| North Carolina | 3 months | First publication | 90 days from appointment | None | 9–15 months |
| Tennessee | 4 months | First publication | 60 days from appointment | None | 8–14 months |
| Florida | 3 months | First publication | 60 days from appointment | None | 8–14 months |
| Virginia | 1 year | Qualification date | 4 months from appointment | None | 12–24 months |
South Carolina's 8-month creditor period from appointment is the primary reason SC estates take 10–18 months. Virginia is longer (1 year) but SC significantly lags Georgia (3 months), North Carolina (3 months), Tennessee (4 months), and Florida (3 months). The tradeoff is that SC's informal administration requires no court hearing — making the process administratively simpler despite the long wait.
The appointment date is the most critical date in South Carolina probate. The 90-day Inventory deadline, the 8-month creditor period, and ultimately the earliest distribution date all run from this date. Write it down the day you receive Letters Testamentary and add +90 days (Inventory due) and +8 months (earliest distribution) to your calendar immediately.
The 90-day Inventory deadline (SC Code § 62-3-706) is a hard requirement. Begin gathering asset information from Day 1 — don't wait until week 10. Order appraisals for real estate and high-value items in the first week. If real estate is included, note that a copy of the Inventory must also go to the county Register of Deeds.
While the creditor period runs from appointment — not publication — you still must publish Notice to Creditors promptly to comply with SC Code § 62-3-801 and to give actual notice to creditors. Publish in the first few weeks after receiving Letters Testamentary. File proof of publication with the Probate Court.
Under informal administration, the estate does not close automatically. The Personal Representative must file a Closing Statement with the Probate Court (SC Code § 62-3-1003) to formally close the estate. No court hearing is required, but the filing must be made. Forgetting this step leaves the estate technically open and the Personal Representative potentially still liable for estate obligations.
For any real estate in the estate, a Deed of Distribution must be prepared by the Personal Representative and recorded with the county Register of Deeds. This transfers legal title from the deceased to the heirs. The Closing Statement alone does not transfer real estate title — the recorded deed is required. Prepare the deed before filing the Closing Statement.
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