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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. Sc.gov/pay. Do not send cash. 30851224 SC1041ES INSTRUCTIONS 2022 Rev. 10/1/2021 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...

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