Individual Income Tax Filing Options:
Free File Options
Federal & State Online Filing Options (Standard Cost)
South Carolina Fillable Forms (no longer available for tax year 2016)
Information on Paper Filing
Request an Extension to File (no longer available for tax year 2016)
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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.
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
*Tax return mailing addresses are listed on the form.