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



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​​​​​​​​​​​​​SC has 58 Individual Income Tax credits - but you may not know about a few of them!
Learn more about these often overlooked tax credits​​ you may be able to claim when you file in 2024
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​​​​​​​​The SCDOR will no longer issue Individual Inc​ome Tax refunds as debit cards after June 29, 2023.​
​​If you select debit card as yo​ur refund option after June 29, we will issue you a paper check. If you currently have an SC Individual Income Tax Refund Prepaid Debit Card, you will hear more information from Bank of America in early November 2023. Learn more >​​
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Pay online

See filing options

​​ABCs of IIT (definitions)

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.

​​ Stay informed with SCDOR Tax Tips!
See our tax tips​​ for filing online, why you should choose direct deposit to receive your refund, how to choose a tax preparer, and much more!

Both state and federal Income Tax ​returns w​ere​ due Tuesday, April 18, 2023.


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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)
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.