Start Federal and South Carolina State Tax Returns
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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 Date
||Type of Income Tax Return
||Filing Deadline / Due Date Description
|April 18, 2018
||2017 South Carolina State Tax Return
||Due date for South Carolina State Income Tax Returns - income tax filing deadline
|April 18, 2018
||2017 South Carolina State Tax Extension
||Due date for South Carolina extensions
|October 15, 2018
||2017 South Carolina State Tax Return
||Last day to efile a 2017 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.
Tax Year 2017 South Carolina State Tax Forms
All of the following South Carolina state tax forms are supported by the efile.com software:
||Can I efile this form?
||Installment Agreement Request
||Tuition Tax Credit
||Contributions for Check-Offs
||Active Trade or business Income Reduced Rate Computation
||Business Personal Property Return
||Anhydrous Ammonia Additive Credit
||Individual Income Tax Return
|Form UT-3W-**REQUIRED FORM*** SC - Schedule W
||Use Tax Worksheet
||Nonresident or Part-year residents Schedule
||Drip/Trickle Irrigation Systems Credit
||Water Resources Credit
||New Jobs Credit
||Scenic Rivers Tax Credits
||Credit for Child Care Program
||Gift of Land for Conservation
||Health Insurance Credit
||Retirement Contribution Plan Credit
||Alternative Motor Vehicle Credit
||Solar Energy System Credit
||Residential Retrofit Credit
||Excess Insurance Premium Credit
South Carolina State Tax Forms That Cannot Be efiled
South Carolina State Tax Withholding Form
||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.
South Carolina State Tax Refund Claim Forms
||Statement of Person Claiming Refund Due a Deceased Taxpayer
South Carolina State Tax Payment Forms
||Underpayment of Estimated Tax by Individuals, Estates, and Trusts
||Individual Declaration of Estimated Tax
||Individual Income Tax Electronic Payment Voucher
SC Tax Extensions
||How to File
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 18th, 2018, 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%.
Complete and submit Form SC4868 (if you did not file federal extension)
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.
2016 South Carolina Tax Forms
South Carolina tax returns for 2016 and other previous Tax Years cannot be efiled. Download the tax forms, complete them, print them, and mail them to the South Carolina Department of Revenue.
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 $2,920 of taxable income
- 3% on taxable income between $2,921 and $5,840
- 4% on taxable income between $5,841 and $8,760
- 5% on taxable income between $8,761 and $11,680
- 6% on taxable income between $11,681 and $14,600
- 7% on taxable income of $14,601 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 2018.
|Sales Tax Holiday Dates
||Sales Tax Holiday Items Included
|August TBD 2018
- Clothing (including accessories) and footwear
- Computers (including printers and software)
- School supplies
- Bed linens 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 mileage rate to the assessed value to determine the tax due. The mileage 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 mileage 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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