|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.