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South Carolina Income Tax
Income taxes should be turned in by April 15th.
South Carolina Tax Filing Guide
Here are detailed instructions for filing taxes in the state of South Carolina.
Consider using TurboTax to E-File your South Carolina taxes.
South Carolina Residents
You are a resident of South Carolina if your domicile 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 if you 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 more than $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
- Individual Income Tax Book - South Carolina Individual Income Tax Booklet
- Form SC 1040 - South Carolina Individual Resident Income Tax Return (Long)
Part-Year South Carolina Residents
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). Additional 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
- Individual Income Tax Book - South Carolina Individual Income Tax Booklet
- Form SC 1040 - South Carolina Individual Resident Income Tax Return (Long)
- Form SC 1040TC - South Carolina Tax Credits
- Schedule NR - South Carolina Non-resident Schedule (Attach to SC 1040)
South Carolina Residents who work in another state
You are a resident of South Carolina if your domicile 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 if you 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 more than $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 that 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 from 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
- Individual Income Tax Book - South Carolina Individual Income Tax Booklet
- Form SC 1040 - South Carolina Individual Resident Income Tax Return (Long)
- Form SC 1040TC - South Carolina Tax Credits
Non-Residents 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, and the income earned from South Carolina sources exceeds your federal personal exemption, you must pay taxes on this income. To file a South Carolina nonresident return for income derived from working in South Carolina use Form-1040 (attached below) and Schedule NR (attached below). Additional 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
- Individual Income Tax Book - South Carolina Individual Income Tax Booklet
- Form SC 1040 - South Carolina Individual Resident Income Tax Return (Long)
- Schedule NR - South Carolina Non-resident Schedule (Attach to SC 1040)
Non-Residents 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 use Form-1040 (attached below) and 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
- Individual Income Tax Book - South Carolina Individual Income Tax Booklet
- Form SC 1040 - South Carolina Individual Resident Income Tax Return (Long)
- Schedule NR - South Carolina Non-resident Schedule (Attach to SC 1040)
South Carolina State Tax Forms
- Form SC 1040TC - South Carolina Tax Credits
- Schedule NR - South Carolina Non-resident Schedule (Attach to SC 1040)
- Individual Income Tax Book - South Carolina Individual Income Tax Booklet
- Form SC 1040A - South Carolina Individual Resident Income Tax Return (Short)
- Form SC 1040 - South Carolina Individual Resident Income Tax Return (Long)
- Form SC 4868 - South Carolina Application for Extension to File
- I-330 - Contributions For Check-offs
Relevant Links
- State of South Carolina Tax Website - Official Site
- State of South Carolina E-File Service - Offered by South Carolina's Official Website
- Additional Tax Forms - A Comprehensive Collection of South Carolina Tax Forms
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 Sales Tax
None
