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Phone: 1-844-898-8542 
Email: IITax@dor.sc.gov 



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​​ABCs of IIT (definitions)

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 for tax years 2021 and prior, from 0% to a top rate of 6.5% on taxable income for tax year 2022, and from 0% to a top rate of 6.4% on taxable income for tax year 2023. Tax brackets are adjusted annually for inflation.​

If you’re making 2024 Estimated Tax payments (SC1040ES​), the 2024-25 state bud​get, signed July 3, 2024, reduces the top marginal Income Tax rate to 6.2% for Tax Year 2024. Taxpayers who are taxed at the top marginal rate may choose to adjust their 3rd quarter and 4th quarter estimated payments. Any overpayments will be returned to taxpayers as a refund when their return is filed. ​


​​ Stay informed with SCDOR ​​Tax Tips
The SCDOR wants retired South Carolinians and those who are 65 and older to know about tax deductions and exemptions the state offers its older citizens >​


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Filing Tips


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)
Correspondence
SC1040 Processing Center
PO Box 101100
Columbia, SC
29211-0100
​Taxable Processing Center
PO Box 101105
Columbia, SC
29211-0105
​South Carolina Department of Revenue
IIT Voucher
PO Box 100123
Columbia, SC
29202
​South Carolina Department of Revenue
Income Tax
PO Box 125
Columbia, SC
29214-0400


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.