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

Frequently asked questions



You must make Estimated Tax payments, if you expect to owe an Income Tax liability of $100 or more with the filing of your SC1040.

Use the Estimated Tax Worksheet, found in the instructions of the ​ SC1040ES, to compute your Estimated Tax for tax year 2025:​

  • ​If you are a resident of South Carolina, use your 2024 SC1040 as a basis for figuring your Estimated Tax.
  • If you are a nonresident of South Carolina, use your 2024 SC1040 and the Schedule NR as a basis to calculate the modified South Carolina taxable income to enter on line 3 of the worksheet.

The following taxpayers do not have to file a Declaration of Estimated Tax:

  • Farmers and commercial fishermen whose gross income from farming or fishing for 2024 or 2025 is at least two-thirds (66.67%) of their total gross income from all sources. Instead of making four quarterly Estimated Tax payments, farmers and commercial fishermen may choose to pay all of their Estimated Tax by January 15, 2026, or file their 2025 SC1040 and pay the total tax due by March 2, 2026.
  • Individuals whose prior tax year liability was $0 for a full 12 months.
  • Nonresidents of South Carolina doing business in this state on a contract basis where the contract is more than $10,000 and tax is withheld at 2% from each contract payment.