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



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What is South Carolina Individual Income Tax?

South Carolina Individual Income Tax is a simplified Income Tax structure, following the federal Income Tax laws.

How is it calculated?
  • 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.
Individual Income Tax rates:
  • 0 to a top rate of 6.2% for tax year 2024
  • 0 to a top rate of 6.4% for tax year 2023
  • 0 to a top rate of 6.5% for tax year 2022
  • 0 to a top rate of 7% for tax years 2021 and prior
Tax brackets are adjusted annually for inflation.  

 New for Tax Year 2024

2024 LEGISLATIVE UPDATE – A list of significant changes in tax and regulatory laws and regulations enacted during the 2024 legislative session is available from the SCDOR Policy Division. Review Information Letter 24-16

CONFORMITY – As of the 2024 Legislative Session, South Carolina conforms to the Internal Revenue Code as of December 31, 2023, except as otherwise provided. If Internal Revenue Code sections adopted by South Carolina which expired on December 31, 2023 are extended, but otherwise not amended, by congressional enactment during 2024​, these sections are also extended for South Carolina Income Tax purposes in the same manner that they are extended for federal Income Tax purposes.

REDUCTION IN INDIVIDUAL INCOME TAX RATES – The 2024 top marginal Individual Income Tax rate is 6.2% on taxable income. Use the 2024 Tax Tables (SC1040TT) to determine your tax.

INCREASE IN SOUTH CAROLINA DEPENDENT EXEMPTION (line w of the SC1040) – The South Carolina dependent exemption amount for 2024 is $4,790 and is allowed for each eligible dependent, including both qualifying children and qualifying relatives. 

INCREASE IN CLASSROOM TEACHER EXPENSES CREDIT – ​For tax year 2024, the maximum credit amount is increased to $400. The credit is only available if the South Carolina classroom teacher was not eligible for an expense reimbursement for their teacher supplies and materials. ​​Use the I-360 to claim this refundable credit. 

INCREASE IN VOLUNTEER DEDUCTION FOR CERTAIN PUBLIC SERVANTS (line j of the SC1040) – For tax year 2024, the volunteer deduction increases to $6,000 per tax year for eligible volunteer firefighters, rescue squad members, volunteer members of HAZMAT Response Team, reserve police officers, Department of Natural Resources deputy enforcement officers, members of the State Guard, and volunteer state constables.

INCREASE IN SUBSISTENCE ALLOWANCE FOR CERTAIN PUBLIC SERVANTS (line s of the SC1040) – For tax year 2024, the subsistence allowance increases to $16 for each regular work day in a tax year for federal, state, and local law enforcement officers, full-time firefighters, and full-time emergency medical service personnel.

ENERGY EFFICIENT MANUFACTURED HOME CREDIT – This credit has expired and is only available for taxpayers who qualified before July 2, 2024.

RAILROAD EXPENDITURES CREDIT – This is a nonrefundable tax credit available for tax years beginning after December 31, 2023, and will be repealed on December 31, 2028. The credit is available to eligible taxpayers with qualified railroad reconstruction and replacement expenditures. The guidelines for the Railroad Expenditures Credit are administered by the SC Department of Commerce. Use the TC-66 to claim the credit.  

RECREATIONAL TRAIL EASEMENT CREDIT – This is a nonrefundable tax credit available for tax years beginning after December 31, 2023, and will be repealed on January 1, 2029.  The credit is available to an eligible taxpayer who encumbers property with a perpetual recreational trail easement and right of way. Use the TC-67 to claim the credit.

​​ Stay informed with SCDOR ​​Tax Tips
The SCDOR wants South Carolinians to know what​​ questions to ask before hiring a tax preparer >​


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Filing Tips


 Preparing for tax season​

Tax season can be stressful if you are not prepared. Use these tips to get organized, get informed, and reduce your stress.
  1. Mark your calendar. Income Tax returns are due April 15, 2025,  have been granted tthough South Carolina taxpayers have been granted tax relief until May 1, 2025.
  2. Choose a filing system. Will you file online or by paper? Use a tax preparer or file by yourself?
    • The SCDOR recommends filing online through a trusted preparer. 
    • Remember that qualified SC taxpayers have the option of using several different online filing providers for free electronic filing of state and federal returns. Find our list here.
  3. Choose a refund delivery method. If you're expecting a refund, we recommend you select direct deposit. It’s the fastest, easiest, and most secure way to receive your refund
  4. Gather needed documents and information: W-2s, receipts, Social Security Numbers, and paper forms (if not filing online).
  5. Organize your documents in groups: charitable gifts, medical bills, property taxes, mortgage interest payments, or receipts.
  6. Set aside time to organize information and file your taxes. Schedule time to focus on your tax information.
Our SC1040 Instructions packet provides detailed information for filing your Individual Income Tax return. Find this and other Individual Income Tax information in our Individual Income Tax FAQs

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) or Voucher (SC1040V)
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
IIT Voucher
PO Box 100123
Columbia, SC
29202
​South Carolina Department of Revenue
Income Tax
PO Box 125
Columbia, SC
29214-0400


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.