SC Department of Revenue
SC Individual Income Tax Manual


SC Individual Income Tax Publication

The Policy Division is in the process of writing a comprehensive “South Carolina Individual Income Tax” publication. 
If a chapter is not available at this time, the link is not activated, but will be in the near future.


Chapter 1 – Overview and Certain Provisions for Taxpayer Assistance 

Chapter 2 – Filing Requirements

Chapter 3 – Filing Status 

Chapter 4 – Taxes on SC 1040 and Tax Rates

Chapter 5 – Domicile

Chapter 6 – Taxable Income Calculation, Allocation and Apportionment, and Modifications

Chapter 7 – Credits

Chapter 8 – Income Tax Returns, Payment, Refunds, and Filing Procedures

Chapter 9 – Composite Return and Filing Procedures

Chapter 10 – Military 

Chapter 11 – Withholding

Chapter 12 – Tax Procedure and Taxpayer Remedies

Chapter 13 – Significant Cases on South Carolina Individual Income Taxation




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