South Carolina Income Taxes and SC State Tax Forms

Prepare and e-file your 2023 year South Carolina state tax return - resident, nonresident, or part-year resident returns - with your IRS return via eFile.com.

  • State return only regulations*): Per IRS and South Carolina state tax agency regulation - not eFile.com - you can NOT just prepare and e-file a state return (with the exception of California) without also e-filing the IRS return on the same platform. If you have filed your federal return already, you can prepare an South Carolina state return on eFile.com and then download, print, and sign the return before you mail it in. View instructions on ONLY preparing and mailing in a South Carolina and/or other state tax returns.
  • File your SC and IRS returns on eFile.com so you do not have to mail anything.

Do You Have to File a South Carolina Tax Return or not?

Question
Answer
Resident taxpayer under age 65: Were you required to file a federal income tax return which included income taxable by South Carolina? Residents of SC are taxes on their entire income, regardless of where it was earned, unless specifically exempted by law.
Yes or No
Resident taxpayer under age 65: Did you have South Carolina income tax withheld from your wages?
Yes or No
Resident taxpayer age 65 or older: Married filing jointly (both 65 or older) - Is your gross income greater than the federal gross income filing requirement amount plus $30,000? Find the federal gross income filing requirement here.
Yes or No
Resident taxpayer age 65 or older: Any other filing status - Is your gross income greater than the federal gross income filing requirement amount plus $15,000? See IRS or federal filing requirements.
Yes or No
Resident taxpayer age 65 or older: Did you have South Carolina income tax withheld from your wages?
Yes or No
Nonresidents: Did you have South Carolina income tax withheld from your wages?
Yes or No
Nonresidents: Do you have South Carolina gross income from rental property, businesses, or other investments in South Carolina?
Yes or No

If you answered any of the above questions with Yes, you have to file a South Carolina tax return.

Function
Description
South Carolina State Income Tax Rate: 7%
Estimate your SC income taxes now.
Compare other state income tax rates.
Prepare only a SC state return without an IRS return.
See step-by-step instructions on how to only prepare and download - not e-file - state returns on eFile.com.
Where Is Your South Carolina Tax Refund Money?
Step 1: Sign into your eFile.com account and check acceptance by the tax agency.
Step 2: Check your South Carolina tax refund status.
Where Is Your IRS Refund?
Step 1: Sign into your eFile.com account and check acceptance by the IRS.
Step 2: Check your IRS Tax Refund Status.
South Carolina Income Tax Extension
South Carolina Income Tax Amendment
How to Correct a Rejected Tax Return
If your SC tax return was rejected by the SC tax agency - not eFile.com - see instructions on how to correct a rejected South Carolina tax return.
How to Pay Income Taxes
South Carolina, IRS Late Filing, Tax Payment Penalties

1. Late Filing Penalty: This penalty is 5% of your total taxes owed if the failure to file your return is not more than one month after your SC tax return is due. You will be charged an additional 5% for each additional month or fraction of the month you file your return late, not exceeding 25%.
2. Late Payment Penalty: This penalty is 0.5% of your total taxes owed if the failure to pay your tax is not more than one month after your tax is due. You will be charged an additional 0.5% for each additional month or fraction of the month you pay your tax late, not exceeding 25%. To waiver your penalties, complete and mail Form C-530, Penalty Waiver Request. Explain your reason for the waiver in Section II of the form. The South Carolina tax agency will then evaluate the request and decide whether to grant it or not. Be aware that interest is also computed on unpaid taxes that are owed from the deadline to the date when the entire tax is paid.
3. IRS Penalties: Calculate and estimate your potential IRS income tax return penalties.

Mailing Addresses for South Carolina Tax Returns
Find various SC Mailing Addresses for tax returns, tax amendments, and tax payments.
South Carolina Income Tax Brackets
South Carolina Income Tax Forms
South Carolina Unemployment Benefits
Unemployment benefits are fully taxed in South Carolina.
South Carolina Marriage Penalty

Start Federal and South Carolina Tax Returns

e-File These Current South Carolina State Tax Forms

Prepare and e-file these state forms for 2023 tax year in conjunction with your federal and state income tax return. As you proceed through the tax interview on eFile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.

SC Tax Form Current Tax Year
Status
C-530 - Penalty Waiver Request
I-333 - Anhydrous Ammonia Additive Credit
I-334 - Milk Credit
I-360 - Classroom Teacher Expenses Credit
SC 3911 - Individual Income Tax Refund Tracer
SC1040-ES - Individual Declaration Of Estimated Tax
SC1040X - Amended Individual Income Tax
Schedule AMD - Amended Return Schedule
Schedule TC 1 - Drip/Trickle Irrigation Systems Credit
Schedule TC 19 - Credit For A Gift Of Land For Conservation Or A Qualified Conservation Contribution Of Real Property
Schedule TC 3 - Water Resources Credit
Schedule TC 35 - Tax Alternative Motor Vehicle Credit
Schedule TC 4 - New Jobs Credit
Schedule TC 5 - Scenic Rivers Tax Credit
Schedule TC 9 - Credit For Child Care Program
Schedule TC-27 - Health Insurance Pool Credit
Schedule TC-29 - Qualified Retirement Plan Contribution Credit
Schedule TC-38 - Solar Energy, Small Hydropower System, Or Geothermal Machinery And Equipment Credit
Schedule TC-43 - Residential Retrofit Credit
Schedule TC-44 - Excess Insurance Premium Credit
I-319 - Tuition Tax Credit
I-330 - Contributions For Check-Offs
I-385 - Motor Fuel Income Tax Credit
SC1040 - Individual Income Tax Return
SC1040-V - Individual Income Tax Payment Voucher
SC1040TC - Tax Credits
SC4868 - Request For Extension Of Time To File
Schedule NR - Nonresident Schedule

* Due to IRS and state tax agency data sharing and validation requirements, you can only e-file a state income tax return while also e-filing a federal income tax return. This is not an eFile.com created policy, but a federally regulated one which all online tax filing websites have to adhere to. You can, however, prepare all 44 state income tax returns on eFile.com if you have already e-filed or filed your IRS return. View instructions on how you can ONLY prepare and file state income tax return(s). Only on eFile.com can you prepare and file or e-file unlimited state tax returns for one low price and not pay for each state return like you would do on H&R Block® vs. TurboTax®. Dare to compare now.

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