A beneficiary who receives a lump-sum distribution because of a plan participants death must reduce the taxable part of the distribution by any Federal estate tax paid on the lump-sum distribution. Do this by entering on line 15 the Federal estate tax attributable to the lump-sum distribution.
South Carolina provisions for lump-sum distributions are the same as the federal provisions. If you used the federal 4972 for a lump-sum distribution, you must use the SC4972 to compute the South Carolina tax.