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South Carolina Department of Revenue
POC: Partnerships
Columbia, SC 29214-0025

Phone: 803-898-5000



South Carolina taxable income of a partnership is the same as federal partnership taxable income with certain South Carolina modifications. Multi-state partnerships must directly allocate certain items and apply an apportionment ratio to the remaining income (loss) of the partnership. Taxable income (loss) of a partnership flows through and is taxable to the partners in the same manner as for federal partnership income.

South Carolina income taxable to nonresident partners is subject to withholding by the partnership at a 5% rate. Nonresident partners providing affidavits of their intention to file or who are included in a composite return filed by the partnership on behalf of all of its nonresident partners are exempt from the withholding requirement.

Due Dates:

  Payment of withholding tax is due along with the filing of the return by the 15 day of the third month after year end. An extension to file is not an extension to remit the withholding tax due.

Mailing Address:

Payment Included: ​No Payment: Tentative:
Payment Included:

South Carolina Department of Revenue
Taxab​le Partnership ​
Colum​bia, SC 29214-0036

​No Payment:

South Carolina Department of Revenue
Nontaxable Partnership
Columbia, SC 29214-0037


South Carolina Department of Revenue
Income Tax

Columbia, SC 29214-0013