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IIT Filing Requirement

 

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:

 

Declaration of Estimated Tax

 

Declaration of estimated tax is the method you use to pay tax on income that is not subject to withholding. This includes income from self-employment, interest, dividends, alimony, rent, capital gains and prizes. You may also have to pay estimated tax if enough tax is not being withheld from your salary, pension or other income. Generally, you should make estimated tax payments if you figure your estimated tax liability will be $100 or more. If your estimated tax liability will exceed $100, you must pay in at least 90% of the tax to be shown on your current income tax return or 100% of the tax shown on your last year's income tax return, whichever is less.

 

The 100% rule is modified to be 110% of last year's tax liability for an individual with an adjusted gross income of more than $150,000 as shown on the return for the preceding tax year.

 

Extension of Time to File

If you need more time to file a South Carolina income tax return, you are allowed an extension equal to the time allowed by the IRS. The extension extends your time to file until October 15th.  To receive a state extension, attach a copy of your federal extension request to your state return when you file it. If you owe additional state income tax, you are required to file Form SC4868 and attach payment of taxes you estimate you owe. Remember, an extension only allows you additional time to file your return. Your tax must still be paid to avoid penalty and interest.  SCnetFile for Extensions allows you to file and pay your SC4868 electronically directly with the SC Department of Revenue.  You can pay your balance due by credit card (Visa or Mastercard) or by EFW (Electronic Funds Withdrawal).  
  

Methods for Filing Your SC Income Tax Return


Electronic Filing Options

Current Year SC Individual Income Tax Forms & Instructions

 

 

 

 


Additions to Income

The following items must be added back to your federal taxable income for South Carolina purposes:

  1. Any out-of-state losses, if subtracted on your federal return
  2. Interest income from state and local obligations other than those in South Carolina
  3. South Carolina income tax paid if itemized and deducted on your federal return
  4. Expenses related to National Guard and military reserve income

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Deductions from Income

The following items may be deducted from your federal taxable income for South Carolina purposes:

  1. Income from an out-of-state business if included on your federal return
  2. Interest income from U.S. obligations
  3. A deduction of up to $10,000 for income derived from qualified pension plans, depending upon the taxpayers age
  4. Income received for weekend drills and customary training periods when serving in the military reserves or National Guard (pay for tours of active military duty is not deductible)
  5. Disability retirement income received due to permanent and total disability
  6. Taxable Social Security benefits included in total income on the federal return
  7. 44% of net capital gains with a one year holding period
  8. State tax refund, if included in income on your federal return
  9. A deduction of up to $15,000 for resident taxpayers age 65 and over
  10. A deduction for each dependent claimed on your federal return who has not reached the age of six on December 31 of the tax year (the deduction is 100% of the federal personal exemption)

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Resident Taxpayers under age 65 Filing Requirements

If you answer YES to any one of the questions below, a South Carolina income tax return must be filed.

  • Were you required to file a federal income tax return which included income taxable by South Carolina? (Residents of South Carolina are taxed on their entire income, regardless of where earned, unless specifically exempted by law.)
  • Did you have South Carolina income tax withheld from your wages?

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Resident Taxpayers Age 65 or Older Filing Requirements

 

Some resident taxpayers age 65 or older may not be required to file a SC Individual Income Tax Return.  If you answer YES to any one of the questions below, a South Carolina income tax return must be filed.

  • Single- Is your gross income greater than the federal gross income filing requirement amount plus $15,000?
  • Married filing Jointly (Both 65 or older)- Is your gross income greater than the federal gross income filing requirement amount plus $30,000?
  • Did you have South Carolina income tax withheld from your wages?

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Nonresident Filing Requirements

 

If you answer YES to any one of the questions below, file a South Carolina income tax return.

  • Did you have South Carolina income tax withheld from your wages?

  • Are you a nonresident or part-year resident with income taxed by South Carolina?

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Part-Year Residents

If you moved into or out of South Carolina during the year, you are a part-year resident. As a part-year resident, you may consider yourself a full-year resident or a nonresident. You may choose the filing method that is most advantageous to you. If you elect to be a full-year resident, file the resident form SC1040. Report all your income as though you were a resident for the entire year. You will be allowed a credit for taxes paid to another state. If you elect to be a nonresident, file the SC1040 form with Schedule NR. You will be taxed only on income earned in South Carolina and will prorate your deductions and exemptions.

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Military

I am in the Armed Forces.  What is my residency status?

South Carolina Resident:  If you enter the armed forces when you are a South Carolina resident, you do not lose your South Carolina residency status, even if you are absent from this state on military orders. You are subject to the same residency requirements as any other South Carolina resident and are required to file a South Carolina income tax return.

Nonresident:  If you are not a South Carolina resident but are stationed in this state by military orders, your military income is not subject to South Carolina tax. However, if you have other earned income subject to South Carolina tax, file SC1040 with Schedule NR. South Carolina DOES tax other income that you earn in this state.

Your spouse may be exempt from South Carolina income tax on income from services performed in South Carolina under the Federal Military Spouses Residency Relief Act if:

  • The state where the servicemember and spouse are living is not the domicile of the spouse.
  • The spouse is in South Carolina solely to be with the servicemember.
  • The servicemember is in South Carolina as a result of military orders; and
  • The spouse and servicemember both have the same domicile. For additional information on the Federal Military Spouses Residency Relief Act see SC Revenue Ruling #10-8.

 

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Deceased Taxpayer

 

If a person received income in the current tax year but died before filing a Return, the South Carolina income tax return should be filed by the surviving spouse, executor or administrator. Use the same filing status that was used on the final federal income tax return. Mark the  "Deceased Taxpayer" box on the front of the SC income tax return. The due date for filing is the same as for federal purposes. In the area where you sign the return write "Filing as a surviving spouse," if appropriate. A personal representative filing the return must sign in his or her official capacity and attach SC1310.  Any refund check will be issued to the decedent's surviving spouse or estate.

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