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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, the Individual Income Tax rate range is from 0% to a top rate of 6.3% for tax year 2024. You can see the Tax Computation Schedule in the instructions of the 2024 Individual Declaration of Estimated ​Tax form (SC1040ES​).

​​ Stay informed with SCDOR ​​Tax Tips
See four common reasons to amend ​your tax return and more with the latest SCDOR Tax​ Tips!



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)
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.