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Form 8453-F for North Charleston South Carolina: What You Should Know

S. Estate or Trust tax at the federal tax rate. (B) If a person dies, files a final income tax return on an amended U.S. Estate or Trust return (Form 853 or 855), or files a final tax return with respect to any estate (Form 864, 868, 869, 876, or 876A), or filed a final tax return with respect to any trust or trust estate (Form 869 or 876A, or Form 869-T) and includes a transfer or disposition of any real or personal property, or an income tax liability or tax is needed on any income which may be subject to South Carolina estate or trust tax at the federal tax rate, section 6422 is to be used in addition to section 6421. If a person dies, is divorced, separated, or widows, files a final income tax return on an amended U.S. Estate or Trust return (Form 853 or 855), or files a final tax return with respect to an estate (Form 848 or 849), or filed a final tax return with respect to any trust or trust estate (Form 868, 868A, 869, 876, 876A, or 876-T), and includes a transfer or disposition of any real or personal property, or an income tax liability or tax is needed on any income which may be subject to South Carolina estate or trust tax at the federal tax rate, section 6422 is to be used in addition to section 6421. The statement “SIGNED UNDER YOUR OWN HANDS” is not required. (D) If a person dies, files a final tax return with respect to an estate (Form 864, 868, 869, 876, or 876A) or filed a final tax return with respect to a trust or trust estate (Form 869 or 876A, or Form 869-T) and does not include a transfer or disposition of any real or personal property, or an income tax liability or tax is needed on any income which may be subject to South Carolina estate or trust tax at the federal tax rate, section 6422 is to be used in addition to section 6421.

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