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​Information for Tax Professionals

In addition to providing information especially for taxpayers, the SCDOR appreciates our partnership with tax preparers, electronic return organizations, and tax preparation software developers for their role in serving the South Carolina citizens. South Carolina has been and continues to be at the forefront of offering electronic filing and payment options to its taxpayers. The South Carolina General Assembly has enacted legislation under Section 12-54-250 of the SC Code of Laws that allows the SCDOR to mandate electronic filing if the tax return preparer prepares 100 or more returns for a tax period for the same tax year. This legislation, beginning with tax year 2007, provides the SCDOR the authority to enforce the mandate.