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Phone: 1-844-898-8542 
Refund Status: 803-898-5300

   On October 3, 2018, South Carolina adopted the Internal Revenue Code of 1986 as amended through February 9, 2018.
The General Assembly enacted the South Carolina Taxpayer Protection and Relief Act, which adopts many of the federal changes and provisions enacted in the Tax Cuts and Jobs Act of 2017. Additionally, South Carolina’s conformity legislation adopts relevant federal tax “extender” provisions as enacted in the Bipartisan Budget Act of 2018.  A summary of South Carolina's income tax conformity legislation >

  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. Tax brackets are adjusted annually for inflation.

  Identity Verification & Individual Code Verification

The SCDOR has implemented new security measures to ensure that fraudsters are not using your information to file a false return and steal your refund. You may receive a letter from the SCDOR asking you to visit MyDORWAY to complete either the Identity Verification Quiz or Individual Code Verification after filing your return. This is just another step we are taking to keep your information private.

  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)
Amended Return (SC1040X)
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
Amended IIT
PO Box 101104
Columbia, SC
​South Carolina Department of Revenue
Income Tax
PO Box 125
Columbia, SC