SC Filing Requirements

You are required to file a South Carolina income tax return if you earn income in South Carolina and are required to file a federal return. Even if you are not required to file a federal return and you have taxes withheld from your wages, you should file a state income tax return in order to obtain a refund. Business income must be reported on Schedule C of your federal tax return. Attach a copy of your federal return to your state return when you file a Schedule C, D, E or F or filed a SC Schedule NR, SC1040TC, I-319 or I-335. There are certain modifications (deductions and additions) that are required on your SC Individual Income Tax Return.  See Additions to Income and Deductions from Income.

Filing Information

For specific filing information, see our quick links below: Resident taxpayers under age 65 Resident taxpayers age 65 or older Nonresidents Part Year Residents Military Nonresident Partner/Shareholder Composite Returns Deceased Taxpayer

Methods for Filing Your SC Income Tax Return

Electronic Filing Options Current Year SC Individual Income Tax Forms & Instructions