Individual Income Tax

South Carolina has a simplified income tax structure which follows the federal income tax laws. South Carolina accepts the adjustments, exemptions and deductions allowed on your federal return with few modifications. Your federal taxable income is the starting point in determining your state income tax liability.

• Filing Returns
• Deductions from Income
• Additions to Income
• Extension to File
• FastFile
• Withholding
• Basics of Employer Withholding Tax
  (View this presentation to learn about the filing/paying requirements of S.C. Employer Withholding Tax. If you don't have PowerPoint on your computer, please download the PowerPoint Viewer.)
• Tax Credits
• Part-Year Residents
• Estimated Tax Payments
• Frequently Asked Questions
• Where to Get Help Filing Tax Returns
• Individual Income Tax Returns

IRS Frequently Asked Questions