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What is South Carolina Individual Income Tax?

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 tax return with few modifications. Your federal taxable income is the starting point in determining your state income tax liability. Individual income tax rates range from 0% to a top rate of 7% on taxable income. Tax brackets are adjusted annually for inflation.

Filing Tips

SCDOR offers tax tips for retirees and those 65 or older​
Read about tax tips​ for Social Seucrity income, Investment income, Property Tax reductions, and more.

Accommodations Tax Tips 
One of the many tax tips in our latest article​ will show you how to file returns and make payments electronically beginning October 1, as paper forms are no longer accepted. 

If you operate an agribusiness in SC, check out these tips to sav​e money on your taxes.
See our tips​ ​for tax credits, Sales Tax exemptions, and the SCDOA's new SCATE card.



Mailing Addresses:

Tax return mailing addresses are listed on the form. Please use the appropriate address, including the entire zip code.

Refunds or no tax due (SC1040/SC1040NR)
​All balances due
Estimated Tax (SC1040ES), Extension (SC4868) or Voucher (SC1040V)
SC1040 Processing Center
PO Box 101100
Columbia, SC
​Taxable Processing Center
PO Box 101105
Columbia, SC
​South Carolina Department of Revenue
IIT Voucher
PO Box 100123
Columbia, SC
​South Carolina Department of Revenue
Income Tax
PO Box 125
Columbia, SC

Did you receive an Identity Verification Notice?

You may receive a letter from the SCDOR asking you to complete either the Identity Verification Quiz or Individual Code Verification after filing your return. This is just another step we are taking to ensure that fraudsters are not using your information to file a false return and steal your refund.