South Carolina Income Taxes and SC State Tax Forms

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South Carolina
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Prepare and efile Your South Carolina Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your South Carolina state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal filing requirements to see if you need to file a federal income tax return.

South Carolina Income Tax Filing Deadline

The regular deadline to file a South Carolina state income tax return is April 15.

Tax Deadline DateType of Income Tax ReturnFiling Deadline / Due Date Description
April 15, 2014 2013 South Carolina State Tax Return Due date for South Carolina State Income Tax Returns - income tax filing deadline
April 15, 2014 2013 South Carolina State Tax Extension Due date for South Carolina extensions
October 15, 2014 2013 South Carolina State Tax Return Last day to efile a 2013 South Carolina State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

South Carolina State Tax Forms that Can Be efiled

efile.com supports all of the forms that South Carolina allows to be efiled. You can efile any of the following South Carolina state tax forms:

Form/ScheduleDescriptionCan I efile this form?
Form FS102 Installment Agreement Request






































Form I319 Tuition Tax Credit
Form I330 Contributions for Check-Offs
Form I334 Milk Credit
Form I-335A Worksheet 1 Pass-Through Income from a Sole Proprietorship
Form I-335B Worksheet 2 Pass-Through Income From a Partnership or S Corporation
Form PT100 Business Personal Property Return
Form SC-I333 Anhydrous Ammonia Additive Credit
Form SC-1040/NR Income Tax Return
Form SC-1040TC Tax Credits
Form SC-1310 Refund Due a Deceased Taxpayer
Form SC-2210 Underpayment of Estimated Taxes
Form SC-3911 Refund Tracer
Form SC-4868 Extension
Form UT-3W-**REQUIRED FORM*** SC - Schedule W Use Tax Worksheet
Schedule TC1 Drip/Trickle Irrigation Systems Credit
Schedule TC3 Water Resources Credit
Schedule TC4 New Jobs Credit
Schedule TC5 Scenic Rivers Tax Credits
Schedule TC9 Credit for Child Care Program
Schedule TC19  Gift of Land for Conservation
Schedule TC27 Health Insurance Credit
Schedule TC29 Retirement Contribution Plan Credit
Schedule TC35 Alternative Motor Vehicle Credit
Schedule TC38 Solar Energy System Credit
Schedule TC43 Residential Retrofit Credit
Schedule TC44 Excess Insurance Premium Credit

South Carolina State Tax Forms that Cannot Be efiled

South Carolina State Withholding Form

FormDescription
None There is no state tax withholding form for South Carolina. An employee working in the state is not required to file a separate W-4 for state tax withholding purposes, unless the employee claims a smaller number of exemptions from those claimed for federal tax withholding purposes. Use the federal W-Form and write “For State Purposes” on the front of the form.A SC employee is not allowed to claim a greater number of exemptions for state tax withholding purposes than the exemptions claimed for federal tax withholding purposes.
Form SC1310 Statement of Person Claiming Refund Due a Deceased Taxpayer
Form SC2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Form SC1040ES Individual Declaration of Estimated Tax
Form SC1040V Individual Income Tax Electronic Payment Voucher
Form SC8453 Individual Income Tax Declaration for Electronic Filing

SC Tax Extensions

Form/DescriptionInstructions

Form SC4868, SC Tax Extension

If you need more time to file a South Carolina state tax return and you have filed an extension to file your federal return,you are allowed the same extension of time to file your state return as as the one offered by the IRS. To receive a state return extension, attach a copy of your federal return extension request to your state tax return when you file it.

If you did not receive an extension to file your federal return but only need an extension to file your SC tax return, use Form SC4868 to request a state return extension. File the request on or before April 15th, or before the original tax return deadline. The extension will give you an additional 6 months to file your SC state return. If no income tax is anticipated to be due and you have been given a federal extension of time to file a federal tax return, the SC state tax department will accept a copy of the federal extension. In this case, you do not need to send a copy of the federal form by the tax return deadline. File your extension and pay your balance due on-line at www.sctax.org or file Form SC4868. Mail the original with payment if any. Be sure to check the appropriate box when filing your SC1040 to indicate if you have filed a state or federal extension. Keep two copies: one copy should be attached to the back of your return when it is filed, and the other should be retained for your records.

A failure-to-file penalty is imposed for failing to file a SC tax return on or before its due date, determined with regard to any extension of time for filing. The penalty is 5% of the tax amount if the failure is for not more than 1 month, with an additional 5% for each additional month or fraction of the month during which the failure continues, not to exceed 25%.

The extension of time to file your SC return doesn't extend the time for paying any tax owed. A failure-to-pay penalty is imposed for failing to pay the amount shown as tax on any SC return on or before its deadline, determined with regard to any extension of time for paying. The penalty is 1/2% of the amount of tax if the failure is for not more than 1 month, with an additional 1/2% for each additional month or fraction of the month during which the failure continues, not to exceed 25%.

 

SC Amendments

Amended South Carolina state tax returns cannot be efiled; they can only be filed by mail. Learn how to prepare and file a South Carolina tax amendment.

Important Reminder! If you need to file a South Carolina tax amendment, then you may also need to file a federal tax amendment.

Past Year Forms: Tax Year 2012 South Carolina Tax Forms (Print, Fill Out, and Mail)
Form FS-102 Installment Agreement Request
Form I-319 Tuition Tax Credit
Form I-330 Contributions for Check-Offs
Form I-334 Milk Credit
Form I-335 Active Trade or Business Income Reduce Rate Computation
Form I-335A Worksheet 1 - Pass Through Income From a Sole Proprietorship
Form I-335B Worksheet 2 - Pass Through Income From a Partnership or S Corporation
Form PT-100 Business Personal Property Return
Form SC1040 Individual Income Tax Return
Form SC1040ES Individual Declaration of Estimated Tax
Form SC1040TC Tax Credits
Form SC1040V Individual Income Tax Electronic Payment Voucher
Form SC1310 Statement of Person Claiming Refund Due a Deceased Taxpayer
Form SC2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Form SC3911 Refund Tracer
Form UT-3W SC Use Tax Worksheet
Schedule NR Nonresident Schedule

Where's My Refund? - Check Your South Carolina State Tax Refund Status

If you filed your current year tax return on paper,  allow up to 8 weeks for the return to be processed. If efiled, it usually takes up to 12 days for it to be processed. Check your SC tax refund status online if you haven't received it after 8 weeks from filing a paper return.  File electronically or early in the tax season to get your South Carolina state tax refund faster.

Check your South Carolina tax return refund status online.

SC efile Error Codes

If your South Carolina state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all South Carolina State efile Income Tax Return Error Reject Codes.


South Carolina Tax Facts

SC Income Tax:

South Carolina individual income is taxed across six tax brackets.

  • There is no tax assessed on the first $2,800 of taxable income
  • 3 percent on taxable income between $2,801 and $5,600
  • 4 percent on taxable income between $5,601 and $8,400
  • 5 percent on taxable income between $8,401 and $11,200
  • 6 percent on taxable income between $11,201 and $14,000
  • 7 percent on taxable income of $14,001 and above

SC Sales Tax:

South Carolina has a general sales tax rate of 6%.However, it doesn't apply to the following items:

  • Lodging: 7%
  • Items subject to the $300 maximum tax (motor vehicles, airplanes, boats, and certain trailers): 5%
  • Unprepared food purchases: 3% (sales and use tax)

Counties have the option to impose an additional 1% local option sales tax.

Citizens 85 years old or older get a 1% exclusion from the state's sales tax, but they must show an ID to get this tax break.

More information on South Carolina Sales Tax

SC Sales Tax Holiday:

South Carolina has one annual sales tax holiday. During this holiday, certain items are exempt from South Carolina sales tax.

Refer to the chart below for all South Carolina sales tax holidays for 2014.

Sales Tax Holiday DatesSales Tax Holiday Items Included
August 1-3, 2014
  • Clothing (including accessories) and footwear
  • Computers (including printers and software)
  • School supplies
  • Various bed and bath products

SC Personal Property Tax:

Personal and real property tax is administered and collected by local governments with assistance from the South Carolina Department of Revenue.

Approximately two-thirds of county-levied property taxes are used to support public education.

Municipalities levy a tax on property situated within the municipality's limits for services provided by the municipality. The tax is paid by individuals, corporations, and partnerships owning property within South Carolina.

Each class of property is assessed at a ratio unique to that type of property.

  • Primary residences at 4% of fair market value.
  • Privately-owned agricultural property at 4% of use value.
  • Personal property at 10.5% of income tax depreciated value.

Each municipality and county then applies its millage rate to the assessed value to determine the tax due. The millage rate is equivalent to the tax per $1,000 of assessed value. Homeowners should contact their local county assessors for specific mill rates, since the millage rates vary among districts.

The first $100,000 in the fair market value of a primary residence is exempt from school operating costs.

South Carolina provides numerous property tax exemptions. One of the exemptions is a homestead exemption of $50,000 from the property's assessed valuation. It is available to residents who are 65 years of age or older, who are totally disabled and/or who are totally blind. The exemption is granted by the county auditor; taxpayers are required to file an application with the county auditor in order to claim the exemption.

Odd Tax Fact:

A SC taxpayer who donates a dead deer to the poor can receive a $50 tax deduction.

SC State Tax Agency:

For more information, you can visit the website of The South Carolina Department of Revenue.

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