If you're a first-time filer in South Carolina, whether you're a new resident or have your first job, we're here to help.
SC Income Tax basics:
- Your federal taxable income is the starting point in calculating your state Income Tax liability.
- South Carolina has a graduated Individual Income Tax rate ranging from 0% to a top rate of 6.2% on taxable income for tax year 2024. Tax brackets are adjusted annually for inflation.
- File the SC1040 to report your income and calculate any tax you may owe. Learn more about your filing options >
- You can make payments online using our free tax portal, MyDORWAY, at dor.sc.gov/pay. Select Individual Income Tax Payment to get started.
- Once you’ve filed your SC1040 and the SCDOR has processed it, you can register for a MyDORWAY account to easily make payments and send us web messages with questions you may have.
- With a MyDORWAY account, you can access and manage your tax accounts 24/7.
Residency & filing requirements
You may be required to file an Income Tax return in South Carolina, even if you don't live here.
Residents: You are a South Carolina resident, even if you live outside South Carolina, when:
- Your intention is to maintain South Carolina as your permanent home; AND
- South Carolina is the center of your financial, social, and family life; AND
- When you are away, South Carolina is the place to which you intend to return.
Nonresidents: You are a nonresident if your permanent home is outside South Carolina all year and none of the above apply.
Nonresidents or part-year residents are required to file a South Carolina return if they work in South Carolina or are receiving income from rental property, businesses, or other investments in South Carolina.
For more information on residency and domicile, refer to Determining a Taxpayer’s Domicile for Income Tax Purposes.
