Individual Income

INDIVIDUAL INCOME TAX ×

Phone: 1-844-898-8542
Refund Status: 803-898-5300
Email: IITax@dor.sc.gov

Consistent with the IRS, we extended the 2018 tax filing deadline from April 17 to April 18.
Following system outages, the IRS allowed taxpayers an additional day (until April 18) to file federal income tax returns. The SCDOR also allowed taxpayers this additional day to file state income tax returns. As in the past, South Carolina’s electronic filing incentive gives individual taxpayers until May 1 to file state income tax returns electronically and pay any balance due without penalty.

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

Preparing for Tax Season

Tips for Choosing a Tax Preparer

Taxpayers should be aware that there are some tax preparers seeking to unlawfully take advantage of unsuspecting clients. The SCDOR urges South Carolinians to be cautious and informed when selecting tax preparation assistance.

You may consider contacting the South Carolina Association of Certified Public Accountants (SCACPA) for assistance in finding a tax preparer.

The Internal Revenue Service offers the following tips to help taxpayers make an informed decision on selecting a tax preparer:

Check the preparer’s qualifications. New regulations require all paid tax return preparers to have a Preparer Tax Identification Number. In addition to making sure they have a PTIN, ask if the preparer is affiliated with a professional organization and attends continuing education classes. The IRS is also phasing in a new test requirement to make sure those who are not an enrolled agent, CPA, or attorney have met minimal competency requirements. Those subject to the test will become a Registered Tax Return Preparer once they pass it.
Check on the preparer’s history. Check to see if the preparer has a questionable history with the Better Business Bureau and check for any disciplinary actions and licensure status through the state boards of accountancy for certified public accountants; the state bar associations for attorneys; and the IRS Office of Enrollment for enrolled agents.
Ask about their service fees. Avoid preparers who base their fee on a percentage of your refund or those who claim they can obtain larger refunds than other preparers. Also, always make sure any refund due is sent to you or deposited into an account in your name. Under no circumstances should all or part of your refund be directly deposited into a preparer’s bank account.
Ask if they offer electronic filing. Any paid preparer who prepares and files more than 10 returns for clients must file the returns electronically, unless the client opts to file a paper return. More than 1 billion individual tax returns have been safely and securely processed since the debut of electronic filing in 1990. Make sure your preparer offers IRS e-file.
Make sure the tax preparer is accessible. Make sure you will be able to contact the tax preparer after the return has been filed, even after the April due date, in case questions arise.
Provide all records and receipts needed to prepare your return. Reputable preparers will request to see your records and receipts and will ask you multiple questions to determine your total income and your qualifications for expenses, deductions and other items. Do not use a preparer who is willing to electronically file your return before you receive your Form W-2 using your last pay stub. This is against IRS e-file rules.
Never sign a blank return. Avoid tax preparers that ask you to sign a blank tax form.
Review the entire return before signing it. Before you sign your tax return, review it and ask questions. Make sure you understand everything and are comfortable with the accuracy of the return before you sign it.

Read the full IRS article here.

Dos and Don'ts for Filing Your Individual Income Tax

DO	Use the proper SC form. Make sure that the form you use is for the correct tax year.
DO	Include all Social Security Numbers (SSN) on the SC return and verify they are correct.
DO	Include all Individual Taxpayer Identification Numbers (ITIN) on the SC return and verify they are correct. If this is your first year filing a SC return after being assigned an ITIN, be sure to include a copy of the ITIN letter received from the Internal Revenue Service (IRS).
DO	Verify the mailing address is complete and accurate on the return.
DO	Mark your filing status. Generally, it should match the filing status marked on your federal return.
DO	If completing Schedule NR, attach to the SC1040. Be sure the NR indicator box is marked on page 1 of the SC1040.
DO	If you file a federal or state extension, be sure to mark the appropriate box on page 1 of the SC1040.
DO	Make sure the amount used on line 1 of the SC1040 is the Federal taxable income.
DO	Attach SC1040TC if you are claiming a nonrefundable tax credit.
DO	Include SC Withholding amount on the proper line for W-2’s and/or 1099’s.
DO	Attach copies of all W-2’s and/or 1099’s to support the withholding amount claimed on the SC return.
DO	Complete the appropriate refund option on page 3 of the SC1040. If choosing the direct deposit option, verify the routing and account number are correct.
DO	If requesting a paper check, it will be mailed to the address that is shown on the return.
DO	Sign your return! Both spouses must sign a married filing joint return.
DO	Send all 3 pages of the SC1040. Be sure to include any additional state/federal schedules and documents required.
DO	Keep a complete copy of your SC return for your records.

DON'T	Use Federal gross income on line 1 of the SC1040. (Use Federal taxable income)
DON'T	Claim the two wage earner credit unless the filing status is married filing jointly.
DON'T	Claim state withholding paid to another state.
DON'T	Send additional copies of your tax return. If you file electronically, you do not need to submit a paper copy.
DON'T	Use SC1040 to change or correct an original return that has been filed. Complete and submit SC1040X Amended Income Tax Return
DON'T	Contact the SC Department of Revenue if your refund was matched to a debt that has been reported to this agency by a claimant agency. Contact the claimant agency for information about the debt or to make an appeal.

Creating a Strong Password

Tips for Avoiding Fraud

The South Carolina Department of Revenue (SCDOR) is committed to keeping taxpayer information secure and helping to educate and inform taxpayers about potential identity theft and fraud threats. Follow these steps to help protect yourself and your family.

Educate yourself and your family on potential scams, phishing attempts, and how to avoid them by utilizing IRS, SCDOR and SC Department of Consumer Affairs information.
Protect your personal information. Make complex online passwords. Do not use the same password for multiple sites. Keep sensitive paper documents locked in a filing cabinet.
Be careful with your money. Know who you’re dealing with in any situation involving monetary transactions. Don’t send money to unestablished charities. Don’t play foreign lotteries. Don’t agree to deposit a check and wire money back. Research a company before you invest. Always be wary of unsolicited offers.
Review your monthly statements carefully for any unauthorized charges. Thieves can steal your account information and run charges on your debit and credit cards. If you notice any strange charges, contact your bank or credit card company immediately.

Look for more tips and information regarding scams, phishing emails, and identity theft from the US Securities and Exchange Commission, the Federal Trade Commission, the IRS, and the SCDOR.

Remember, South Carolina taxpayers may be eligible for state-provided, comprehensive credit and non-credit identity protection from CSID.

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)	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 Estimated Tax PO Box 125 Columbia, SC 29214-0005	South Carolina Department of Revenue Income Tax PO Box 125 Columbia, SC 29214-0013	South Carolina Department of Revenue Income Tax PO Box 125 Columbia, SC 29214-0400

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