SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Individual Income Tax Main

 

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, review our Filing Requirements.

 

Filing Requirements: Explains the requirements for reporting and paying SC Individual Income Tax.

 

FAQs: Provides answers to frequently asked questions about SC Individual Income Tax.

 

E-Services: Provides information about the electronic methods available for filing and/or paying Individual Income Tax.

 

Appeals procedures: The steps necessary to appeal state tax assessments, license revocations, and refund claims.

 

Forms: Provides access to current and past year Individual Income Tax Forms, Tax Rates/Tables and other miscellaneous information.

 

Refunds: Provides information concerning the status of your current year Individual Income refund information.

 

Taxpayer Workshops and Seminars:  Provides information about workshops, seminars, and electronic learning modules.

 

Income Tax Refund Prepaid Debit Card: Information for taxpayers who received their income tax refund in the form of the DOR prepaid debit card.

 

ID Verification Quiz: If you received a letter from DOR instructing you to take the Identity Verification Quiz, you may access the quiz from here.

 

Other Topics: Provides access to information for Individual Income Tax that is not addressed by one of the other menu items.

Filing Deadlines Income Tax News

Individual Income Tax returns are due on or before the fifteenth (15th) day of the fourth month following the close of your tax year.

For example:

  • RETURNS FOR CALENDAR YEAR 2012 are due on April 15, 2013.

  • RETURNS FOR FISCAL YEAR ending June 2013 are due Oct 15, 2013.  Identify the fiscal year period at the top of the return in the space provided and write "FISCAL" in large letters across the face of the return.

Estimated Tax Payments (SC1040ES) are due quarterly on April 15, June 15, September 15, January 15.

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