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. For more detailed information on filing a SC Individual Income Tax Return and the modifications required, click on Filing Requirements in the drop down menu to the left under Individual Income.

Description of Topics Available for Individual Income Tax

The following topics appear in the drop down menu to the left under Individual Income Tax: Appeals procedures describes the steps necessary to appeal state tax assessments, license revocations, and refund claims.   E-Services provides information about the electronic methods available for filing and/or paying individual income tax.   FAQs provides answers to frequently asked questions about SC individual income tax.   Filing Requirements explains the requirements for reporting and paying SC individual income tax.   Forms provides access to current year (2003) individual income tax forms and miscellaneous information such as where to mail returns, FAX on demand, and forms from other States.   Help provides information on office locations, telephone numbers and how to submit a question via e-mail for individual income tax,.   Other Topics provides access to information available for individual income tax  that is not accessible from one of the other links provided in the drop-down menu to the left.   Refunds provides information concerning the status of your current year Individual Income refund information.   Tax Calendar provides information on the filing/paying due dates for SC Individual Income Tax.   Tax Rates/Tax Tables provides information on the appropriate tax rates for   Taxpayer Workshops provides information about workshops, seminars, and electronic learning modules on Sales and Use Tax.