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South Carolina’s Individual Income Tax structure is changing!

We’re updating the Teacher’s Guide to SC Individual Income Tax to reflect South Carolina’s new tax structure. The new guide will be available on January 4, 2027.

Learn more about the tax reform passed by the SC General Assembly > 

If you have feedback on how you have used this guide in your classroom or how we can make it more helpful in the ​future, please take a few minutes to com​plete this short survey. You can also contact us directly at TeacherGuide@dor.sc.gov​.

Teacher’s Guide to SC​ Individual Income Tax​​

SCDOR Teacher's Guide to SC Individual Income Tax; stack of books, calculator, coins, document, magnifying glass​To promote voluntary compliance, the South Carolina Department of​ Revenue (SCDOR) works to help​ taxpayers understand state taxes and their filing obligations. To help our future taxpayers, we've created a​ tax guide for ​SC​ teachers to educate students on the basics of state Individual Income Tax and how to complete a tax return.​

The lessons in this guide provide essential tax information specific ​to South Carolina so students may learn about Individual Income Tax, claim tax credits, and accurately complete​ a state return. The lessons can be tailored to the level you teach and the time you have available for this subject. These lessons may be used for a math, economics, personal finance, or elective course.

Supplemental modules and resources​ from the IRS​

The lessons below were developed by the IRS and may be used in conjunction with our Teacher’s Guide.​

Because a South Carolina Individual Income Tax return requires you to first enter your federal taxable income, you may want to include modules about federal returns. The modules listed below are available from the IRS ​to help teachers provide lessons about federal taxes​​. You can access the following IRS modules here​.​

We recommend using the following​ selection of IRS modules​:

  • ​Module 1: Payroll Taxes and Federal Income Tax Withholding
  • Module 2: Wage and Tip Income
  • Module 5: Filing Status
  • Module 7: Standard Deduction​
  • Module 10: Education Credits
  • Module 12: Refund, Amount Due, and Recordkeeping
  • Module 14: Self-Employment Income and Self-Employment Tax
  • Visit the IRS's Understanding Taxes Teacher Site​ for complete details