50
SC4768
(Rev. 7/94)
3104
Application must be
received prior to
due date of return.
hardship extension under Section 12-16-1140 is being requested.
PART I
Identification
Decedent’s first name and middle initial
Decedent’s last name
Date of death
Name of application filer
Personal representative’s full name
Decedent’s
social security #
Address of personal representative
Address of application filer
. Estate Tax
City, state and ZIP code
Return due date
Decedent’s county of residence or county of SC real estate
City, state and ZIP code
I
PART II
Extension of Time to File
(Sec. 12-54-70)
You must attach your written statement to explain in detail why it is impossible or impractical to
Extension date
file a reasonable complete return within the statutory time period provided by law. You must
requested.
remit one hundred percent (100%) of the anticipated tax with this application, unless a hardship
extension under Section 12-16-1140 is being requested.
1. Amount of estate tax estimated to be due (Pay with this application) . . . . . . . . . . . . . . . . . . . .
$
PART III
Hardship Extension of Time To Pay (Sec. 12-16-1140)
You must attach your written statement to explain in detail why it is impossible or impractical to
Extension date
pay the full amount of the estate tax by the estate tax return due date. Your statement must
requested.
include the reason for the hardship, amount of liquid assets, and the amount of federal taxes paid.
1. Amount of estate tax estimated to be due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Amount of cash shortage claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
3. Balance due (Pay with this application ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . > $
Signature and Verification
For Office Use Only
If filed by Personal Representative-Under penalties of perjury, I declare that to the best of my
knowledge and belief, the statements made herein and attached are true and correct.
14-2801
Personal Representative's signature
Title
Date
If filed by someone other than personal representative-Under penalties of perjury, I declare that to the best of my knowledge
and belief, the statements made herein and attached are true and correct, that I am authorized by the personal representative to
file this application, and that I am:
[] A member in good standing of the bar of the highest court of (specify jurisdiction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[] A certified public accountant duly qualified to practice in (specify jurisdiction) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[] A person enrolled to practice before the SC Department of Revenue
[] A duly authorized agent holding a power of attorney (The power of attorney need not be submitted unless requested.)
Filer’s Signature (other than personal representative)
Date
PART IV
Notice to Applicant - To be completed bv SC Department of Revenue
1, The application for extension of time
1. The application for hardship extension of time
to file (Part II) is
to pay (Part III) is
[] Approved
[] Approved
[] Not approved because
[] Not approved because
[] Other
[] other
SC Department of Revenue
Date
Date
SC Department of Revenue