File South Carolina Income Taxes

South Carolina income taxes are collected based on a three-tiered bracket. The top income tax rate in 2024 was 6.2%, which was applied to incomes at or exceeding $17,330. The top rate will be reduced to 6% on 2025 taxes.

Residents who file federal tax returns will need to file SC tax returns. Part-year residents and nonresidents are required to file if they are receiving income from state-based investments or are employed in South Carolina. They must file Form SC-1040 and attach the Schedule NR Nonresident schedule.

Filers should use Form SC-1040TC to receive tax credits for taxes paid to other states. Additional tax credits include the Earned Income Tax Credit (EITC), the Child and Dependent Care Credit, the Two-Wage Earner Credit, and Dependent Exemptions.

Filing, Extensions, and Amendments

State tax returns, using Form SC 1040, are prepared after federal tax returns are filed. Additional forms and schedules will depend on the tax filer's status. The deadline for filing the forms and paying the tax due is April 15 although an automatic extension can be obtained by submitting Form SC-4868 or logging on to the South Carolina Department of Revenue’s MyDORWAY online portal to extend the due date for the returns to October 15.

The request for an extension must be filed by April 15 of the year following the previous tax year. Additionally, at least 90% of the taxes owed must be paid when filing an extension.

For those who have already obtained a tax extension for filing their federal returns, a copy of the federal extension attached to the South Carolina tax returns when submitted will suffice, as long as no state income tax is due. Any taxes due will be deemed late after the original deadline and may be subject to penalties.

Amendments should be filed to correct tax records when errors in income, deductions, or credits are recorded. An amended tax return is also necessary if an IRS audit caused significant changes in your federal returns.

To amend a return, file a new Form SC-1040 and check the "Amended Return" box on the front. The completion and submission of a Form SCH-AMD (Amendment Return Schedule) is also required.

Standard Deductions and Exemptions

South Carolina does not have standard deductions. Rather, the state relies on the federal standard deduction as an income starting point.

A significant feature of the SC tax code is the exclusion of Social Security benefits or income from railroad retirement plans from state taxes. Special exemptions of retirees and seniors include am annual deduction of up to $3,000 for income received from qualified retirement plans drawn before the age of 65. This deduction is raised to $10,000 after the age of 65, and it covers all income sources at this point.

The Revenue Department encourages e-filing state taxes for quicker processing of SC tax refunds, which may take up to eight weeks (online) for error-free returns. Paper filings will take longer to issue returns.

To check the status of your refund, submit the required information through the MyDORWAY portal here, call 1-844-898-8542, or email MyDORWAY@dor.sc.gov. Email response time is typically three business days.

Department of Revenue's ePAY System

This online system allows the taxpayer to make payments for certain SC taxes including Estimated Quarterly Taxes. For more information about where to pay go to the Department of Revenue's website and search for MyDORWAY.

5% Penalties

A 5% penalty is assessed on South Carolina tax returns filed after the original deadline and will continue to be assessed every month that returns and tax dues are not paid. With a filing extension, a ½% penalty is levied on tax dues that are not paid by the original due date with maximum penalties capped at 25% in both cases.

Frequently Asked Questions

Does South Carolina have standard deductions for individual tax filing?
The state doesn’t have standard deductions. However, the state applies the federal tax standard and itemized deductions to SC returns.

Do I need to pay estimated taxes?
If you expect to owe taxes of $100 or more, then yes. If you pay by check, use Form SC-1040ES and make your check payable to SCDOR. You can also make estimated tax payments online through the MyDORWAY portal.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.