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South Carolina Department of Revenue
Individual Income Tax

Columbia, SC 29214-0015

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

Individual Income Tax Filing Options:

           Free File Options
           Federal & State Online Filing Options (Standard Cost) 
           South Carolina Fillable Forms (Returning January 2017)
           Information on Paper Filing
           Request an Extension to​ File: No longer available for this tax year

We are committed to protecting South Carolina taxpayers.

Learn more about our efforts to fight tax refund fraud here.

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.

Pay Online:

  • ePay​: a fast, free, and secure electronic way to submit tax payments online.

Mailing Addresses:*

  • Refunds or No tax due (SC1040/ SC1040NR):SC1040 Processing Center, P.O. Box 101100, Columbia, SC 29211-0100
  • All balances due: Taxable Processing Center, P.O. Box 101105, Columbia, SC 29211-0105
  • Estimated Tax (SC1040ES): South Carolina Department of Revenue, Estimated Tax, Columbia, SC 29214-0005
  • Extension (SC4868): South Carolina Department of Revenue, Income Tax, Columbia, SC 29214-0013

*NOTE: Tax return mailing addresses are listed on the form.