Filing Individual Income Taxes in South Carolina

If you earn income in South Carolina, you’re required to file an SC Individual Income Tax return. 

• ​South Carolina has a simplified Income Tax structure that follows federal Income Tax law. Your federal taxable income is the starting point in determining what you owe in SC Income Tax. ​
  
• Your SC IIT return is due annually at the same time as your federal return, generally April 15.
• Your tax rate depends on your income, and we adjust tax brackets annually.
• We recommend filing electronically. You may even qualify to file for free! 
• If you're expecting a refund, choose direct deposit—it’s the fastest, safest, most secure way to receive your refund. 
• If you owe money after filing, pay online using our free tax portal, MyDORWAY. Select Individual Income Tax Payment to get started. 
• If you earn income that is not subject to withholding, you may have to make Estimated Tax payments ​quarterly.

Learn more about Individual Income Tax before you file.

​ Not sure if you’re a South Carolina resident yet?

• You are considered a part-year resident during the first year you move to South Carolina and can choose the filing method that’s best for you: 
• File as a resident. File an SC return including all federal taxable income and use the SC1040TC to claim a credit for Income Tax paid to another state. 
• Or, file as a nonresident. File an SC return and attach a completed Schedule NR, including the income you earned in South Carolina.​
• ​If you’re a resident of South Carolina but work in another state, you are taxed on all of your income regardless of where it is earned. To avoid double taxation, you can claim a tax credit from South Carolina for taxes you paid to the other state.
  

 Check out our Determining a Taxpayer's Domicile for Income Tax Purposes guide for the complete breakdown on residency.