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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 Individual Income Tax is a simplified Income Tax structure, following the federal Income Tax laws.

How is it calculated?
  • 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.
Individual Income Tax rates:
  • 0 to a top rate of 6.2% for tax year 2024
  • 0 to a top rate of 6.4% for tax year 2023
  • 0 to a top rate of 6.5% for tax year 2022
  • 0 to a top rate of 7% for tax years 2021 and prior
Tax brackets are adjusted annually for inflation.  


​​It's tax season! Stay informed with SCDOR ​​Tax Tips
The SCDOR wants South Carolinians to know what​​ common mistakes to avoid >​​


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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.