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South Carolina Tax Resources

Governor: Mark Sanford
Income Tax Revenue (2007): $8,688,935,000.00
South Carolina Population 4,404,914

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Free E-Filing for South Carolina with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of South Carolina. South Carolina is a sponsor of the Free File program therefore South Carolina's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

South Carolina Mailing Address

Wondering where to mail your South Carolina taxes? Here's the address:

Refunds or Zero Tax:
S1040 Processing Center
P.O. Box 101100
Columbia SC 29211-0100

Balance Due:
Taxable Processing Center
P.O. Box 101105
Columbia SC 29211-0105



South Carolina Tax Filing Guide

Here are detailed instructions for filing taxes in the state of South Carolina.

South Carolina Residents

You are a resident of South Carolina if your domicile (permanent) home was in South Carolina for the entire tax year. If you are under 65 years old and had to file a federal tax return or had South Carolina income tax withheld from your wages you will need to file a South Carolina resident return. If you are over 65 and made over $15000 and you file as single or $30000 and you are a married couple filing jointly you will need to file a South Carolina return. As a South Carolina resident all income earned will be taxed regardless of where that income was earned. To file your South Carolina return use Form-1040 (attached below). For additional information on filing Form-1040 use the Form-1040 Instructions. (attached below). For general questions and information about filing a South Carolina resident return use the Individual Income Tax Book (attached below).

Related Tax Forms

South Carolina Residents who lived in South Carolina for part of the year

If your domicile (permanent) home was in South Carolina for only part of the year you are a South Carolina part-year resident. Your domicile home might be in south Carolina for only part of the year if you moved in or out of South Carolina. Part year residents of South Carolina may file taxes in two different ways. They can file as either a resident of South Carolina using Form-1040 (attached below) and be given a credit for all income earned in another state (using Form-1040TC, attached below) or they can file as a nonresident using Form-1040 (attached below) and Schedule NR (attached below). Addition information for filing Form-1040, Form-1040TC, or Schedule NR can be found by looking at the Form-1040 Instructions (attached below) and Schedule NR Instructions (attached below). For more information in general see the Individual Income Tax Booklet (attached below).

Related Tax Forms

South Carolina Residents who work in another state

You are a resident of South Carolina if your domicile (permanent) home was in South Carolina for the entire tax year. If you are under 65 years old and had to file a federal tax return or had South Carolina income tax withheld from your wages you will need to file a South Carolina resident return. If you are over 65 and made over $15000 and you file as single or $30000 and you are a married couple filing jointly you will need to file a South Carolina return. As a South Carolina resident all income earned will be taxed regardless of where that income was earned. To file your South Carolina return use Form-1040 (attached below). For additional information on filing Form-1040 use the Form-1040 Instructions. (attached below). For general questions and information about filing a South Carolina resident return use the Individual Income Tax Book (attached below).

If you are a South Carolina resident that works in another state you may be taxed on income earned in another state by the state that the income was earned in. If this occurs you may qualify for a South Carolina tax credit to avoid dual taxation on such income. To qualify for this credit file and attach Form-1040, Form-1040TC (attached below), and your return for the other state. This credit is not only for states and can also apply to entities equivalent to states in other countries such as Canadian Providences. The credit cannot apply to other countries however such as Italy. Puerto Rico does not count as a state for purposes of this credit.

Related Tax Forms

Nonresidents who work in South Carolina

A South Carolina nonresident is someone whose domicile (permanent) home was not in South Carolina for any part of the year. If you are a nonresident of South Carolina who makes income from working in South Carolina you must pay taxes on this income if the income earned from South Carolina sources exceeds the federal personal exemption amount. To file a South Carolina nonresident return for income derived from working in South Carolina should be filed using Form-1040 (attached below) ad Schedule NR (attached below). Addition information for filing Form-1040 or Schedule NR can be found by looking at the Form-1040 Instructions (attached below) or Schedule NR Instructions (attached below). For more information in general see the Individual Income Tax Booklet (attached below).

Related Tax Forms

Nonresidents who sold property in South Carolina

A South Carolina nonresident is someone whose domicile (permanent) home was not in South Carolina for any part of the year. If you are a nonresident of South Carolina who makes income from rental property in South Carolina you must pay taxes on this income. The rental of such property may not be taxed if it is connected with the business or trade of the taxpayer. The income that the tax will be on is equal to the rent minus all related expenses. To file a South Carolina nonresident return for income derived from property that is rented in South Carolina should be filed using Form-1040 (attached below) ad Schedule NR (attached below). Addition information for filing Form-1040 or Schedule NR can be found by looking at the Form-1040 Instructions (attached below) or Schedule NR Instructions (attached below). For more information in general see the Individual Income Tax Booklet (attached below).

Related Tax Forms

South Carolina Tax Forms

  • Form SC 1040 - South Carolina Individual Income Tax Return (The Long Form)
  • Form SC1040A - South Carolina Individual Income Tax Return (The Short Form)
  • Schedule NR - South Carolina Non Resident Schedule
  • Form-SC4868 - Request for Extension of Time to File South Carolina Tax Return
  • Form-1040 - SOUTH CAROLINA INDIVIDUAL INCOME TAX RETURN
  • Individual Income Tax Book - Individual Income Tax Book
  • Form-1040TC - STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE TAX CREDITS
  • Schedule-NR - STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 2009 NONRESIDENT SCHEDULE

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