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





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​​​New to SC? What you need to know:

  • ​Your federal taxable income is the starting point in calculating your state Income Tax liability.
  • South Carolina has a graduated Individual Income Tax rate ranging from 0% to a top rate of 6.2% on taxable income for tax year 2024. Tax brackets are adjusted annually for inflation.
  • File the SC1040 to report your income and calculate any tax you may owe. Learn more about your filing options >
  • You can make payments online using our free tax portal, MyDORWAY, at dor.sc.gov/pay.  Select Individual Income Tax Payment to get started.
  • Once you’ve filed your SC1040 and the SCDOR has processed it, you can register for a MyDORWAY account to easily make payments and send us web messages with questions you may have. 
    • With a MyDORWAY account, you can access and manage your tax accounts 24/7.

Residency & Filing Requirements

Residents: You are a South Carolina resident, even if you live outside South Carolina, when:
  • ​Your intention is to maintain South Carolina as your permanent home; AND
  • South Carolina is the center of your financial, social, and family life; AND
  • When you are away, South Carolina is the place to which you intend to return.

Nonresidents: You are a nonresident if your permanent home is outside South Carolina all year and none of the above apply.​

Nonresidents or part-year residents are required to file a South Carolina return if they work in South Carolina or are receiving income from rental property, businesses, or other investments in South Carolina.

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For more information on residency and domicile, refer to Determining a Taxpayer’s Domicile for Income Tax Purposes.

Due Dates

Individual Income Tax returns on a calendar year tax period are due April 15 of the following year. 

A return for a fiscal year tax period is due by the 15th day of the fourth month following the close of your tax year. On the front of the return, complete the dates covered by the fiscal year.

South Carolina offers an electronic incentive until May 1, without being charged penalties and interest, if you:
  1. File your return electronically by the due date (April 15), and
  2. Pay your balance due electronically by May 1. 
If you don’t meet both requirements, penalties and interest will be charged from the tax due date (April 15) until you file and pay.

The May 1 electronic incentive doesn’t apply to federal returns or returns submitted by paper. 

Got questions on how to file?

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 What is my residency status if I moved into or out of South Carolina during the tax year? ​

You are a part-year resident and may consider yourself a full-year resident or nonresident.

If you file as a full-year resident, file the SC1040. 
  • ​Report all your income as though you were a resident for the entire year. You will be allowed credit for taxes paid on income taxed by South Carolina and another state, if applicable. 
  • Complete the SC1040TC and attach a copy of the other state's Income Tax return.
If you file as a nonresident, file the SC1040​ with the Schedule NR​. 
  • ​​You will be taxed only on income earned while a resident in South Carolina and income from South Carolina sources. 
  • You must report all personal service income earned in South Carolina.
  • You will prorate your deductions.
This option is only available for the tax year that you are a part-year resident. 

How should I file if I am a nonresident of South Carolina but work in this state?

File the SC1040 with the Schedule NR. You will be taxed only on income earned in South Carolina and will prorate your deductions. You must report all personal service income earned in South Carolina.

How should I file if I am a full-year South Carolina resident, but my spouse is not? 

  • ​If you file a joint federal return, you must file a joint SC1040 with the Schedule NR. You will report all income for the entire year to South Carolina. Your spouse will only report income earned in this state.
  • If you file separate federal returns, you must file a separate South Carolina return. Your spouse must also file a separate South Carolina return if they have income taxable by South Carolina.

What methods are available for filing my return?

You can file your South Carolina Income Tax return using one of the following methods:

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​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.


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