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





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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 and from 0% to a top rate of 6.5% on taxable i​ncome for tax year 2022. Tax brackets are adjusted annually for inflation.

Filing Tips

 
SCDOR offers tax tips for retirees and those 65 or older​
Read about tax tips​ for Social Seucrity income, Investment income, Property Tax reductions, and more.


SC military retirement pay exempt from state Income Taxes
Learn more​ and see other tax breaks off​ered to veterans and military in South Carolina.


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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.