South Carolina Income Taxes and SC State Tax Forms

South Carolina State Income Taxes for Tax Year 2019  (January 1 - Dec. 31, 2019) can be prepared and e-Filed now along with an IRS or Federal Income Tax Return (or you can learn how to only prepare and eFile a SC state return). The new South Carolina tax filing and tax payment deadline has been extended from April 15 to July 15, 2020 (due to COVID-19 pandemic). Federal Tax Return deadline details.

efile South Carolina tax return
South Carolina
"The Palmetto State"

Want to only prepare and eFile a SC Tax Return? The IRS and the respective State Tax Agencies require you to e-file a Federal Income Tax Return at the same time you e-file a State Tax Return. This is an IRS and State Tax Agency policy, not an eFile.com policy. Thus, you technically cannot e-File anywhere - not just eFile.com - a South Carolina Tax Return without also e-filing the associated IRS Tax Return. eFile.com makes it easy for you to prepare and e-file your IRS and South Carolina State Tax Return (e.g resident, nonresident, or part-year resident returns).

Having stated this, there is an option to only prepare a South Carolina Tax Return on eFile.com: Detailed instructions on how to only prepare and mail in - not eFile - a South Carolina 2019 Tax Return - here via eFile.com. You can complete and sign the 2019 tax return forms online here on eFile, before you download, print and mail them to the state tax agency. The address is listed on the form. Find the IRS mailing address via this link.

Function
Description
Prepare only a SC State Return without an IRS return. Details
Step by Step instructions on how to only Prepare and Download - not eFile - 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.
Automatic 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 - instructions on how to correct a rejected South Carolina Tax Return.
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.

 

Start Federal and South Carolina Tax Returns

2020 South Carolina Income Tax Filing Deadlines by Tax Year

The majority of deadlines listed here are for Tax Year 2019. Some apply to upcoming Tax Years and some are IRS or Federal deadlines.

Deadline
Type
Description
July 15, 2020
Tax Year 2019
Income Tax Return
Prepare and e-File a South Carolina State Income Tax Return (Due Date July 15, 2020) until July 15, 2020 (extended from original April 15, 2020 due to Coronavirus pandemic; tax payments are also due July 15). The IRS Federal Tax Return (Due Date July 15, 2020) is still due July 15, 2020. - eFileIT*
July 15, 2020
2019 Income Tax Extension
October 15, 2020
Tax Year 2019
Income Tax Return after the July 15, 2020 South Carolina Tax Extension
Last day to e-File a 2019 South Carolina State Income Tax Return for Tax Extension Filers and late eFilers. You can only e-File (to file by paper see below) South Carolina Income Tax Return together with an IRS Tax Return. eFileIT*
October 15, 2020 via mail-in Forms.
Forms incl. Mailing Address are listed below.
Tax Year 2019
Income Tax Return after the July 15, 2020 South Carolina Tax Extension
Deadline for taxpayers who got a SC Tax Extension to file their SC Income Tax Return by mail-in Forms - the Forms incl. mailing addresses are listed below - is October 15, 2020. (Optionally, the eFileIT* deadline is Oct. 15, 2020). Instructions on how to only - without the IRS return - prepare and file a South Carolina State Income Tax Return on eFile.com.
Tax Amendment for all Tax Years
IRS Due Dates
IRS Tax Return, Extension, Amendment Deadlines
2020, 2021, etc.
Other State Tax Return, Extension, Amendment Deadlines
Select respective State Tax Return Deadlines.
2020, 2021, etc.
IRS Federal Income Tax Return, Amendment, Extension Deadlines
April 15, 2023
2019 South Carolina Income Tax Return Refund.
IRS Tax Return Refund Claim Deadline
The last day to file - you will not face late filing penalties - and claim your 2019 South Carolina Income Tax Return Refund. This deadline does not apply if you owe 2019 Income Taxes.

E-File These 2019 South Carolina State Tax Forms

Prepare and e-file these state forms for 2019 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.

Form/Schedule
Description
eFileIT Now*
Form I-319
Tuition Tax Credit
Form I-330
Contributions for Check-Offs
Form I-333
Anhydrous Ammonia Additive Credit
Form I-334
Milk Credit
Form I-360
Classroom Teacher Expense Credit
Form I-385
Motor Fuel Credit
Form SC-1040
Individual Income Tax Return
Form SC-1040TC
Tax Credits
Form SC-3911
Refund Tracer
Schedule NR
Nonresident or Part-Year Residents Schedule
Schedule TC-1
Drip/Trickle Irrigation Systems Credit
Schedule TC-3
Water Resources Credit
Schedule TC-4
New Jobs Credit
Schedule TC-5
Scenic Rivers Tax Credits
Schedule TC-9
Credit for Child Care Program
Schedule TC-19
Gift of Land for Conservation
Schedule TC-27
Health Insurance Credit
Schedule TC-29
Retirement Contribution Plan Credit
Schedule TC-38
Solar Energy System Credit
Schedule TC-43
Residential Retrofit Credit
Schedule TC-44
Excess Insurance Premium Credit
Form SC-2210 (to be added)
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Cannot be e-Filed. Mail-in only.
Form SC-1040-ES (to be added)
Individual Declaration of Estimated Tax
Cannot be e-Filed. Mail-in only.
Payment Voucher Form. Complete and submit to the SC Department of Revenue - address is on the form - with your payment.
Cannot be e-Filed. Mail-in only.

* Due to IRS and State Tax Agency tax 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 all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. You can however prepare all 44 State Income Tax Returns on eFile.com if you have already e-Filed or filed your IRS return. Instructions on how you can ONLY prepare and file State Income Tax Return(s). Only on eFile.com can you prepare, 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.

Automatic South Carolina Tax Extension

For Tax Year 2019 you can e-File an IRS Tax Extension by July 15, 2020 for free on eFile.com (instructions on whether you should consider a Tax Extension or not). 

If you are certain that you cannot file your South Carolina return by the deadline, you do not need to file for an extension. You will automatically receive a 6-month extension of time to file your return (not to pay). The extended tax return due date is October 15, 2020. Please be aware that South Carolina will not accept the federal extension form as an extension for your South Carolina tax return. However, if you expect to owe income taxes, you should submit your payment with extension payment voucher Form SC4868. If you efiled your return and are making a payment by check or money order, you must complete a Form SC4868 on efile.com. If you are making a payment by credit card, a Form SC4868 is not needed. If you are making an automatic extension payment, you also must use Form SC4868 unless it is made electronically. Use eFile.com and prepare a South Carolina tax return to find out what your South Carolina state income tax payment will be.

Instructions on how to eFile an IRS tax extension for free on eFile.com by July 15, 2020.

The extended IRS/South Carolina eFile deadline is Oct. 15, 2020 - eFileIT* now. If you plan to file or mail-in a South Carolina tax return on paper - the Forms and Mailing Address are below - your due date is Oct. 15, 2020. 

2018 Tax Year South Carolina Income Tax Forms

South Carolina State Income Tax Forms for Tax Year 2018 (Jan. 1 - Dec. 31, 2018) can no longer be prepared and e-filed. Select the respective Form(s) below and sign it online here on eFile.com, and mail them to the South Carolina Department of Revenue. In addition to filing South Carolina Forms, you might also have to file the 2018 IRS Tax Return Forms.

Form/Schedule
Description
Tuition Tax Credit
Contributions for Check-Offs
Anhydrous Ammonia Additive Credit
Milk Credit
Active Trade or business Income Reduced Rate Computation
Classroom Teacher Expense Credit
Motor Fuel Credit
Individual Income Tax Return
Tax Credits
Refund Tracer
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
Tax Amendment

2017 Tax Year South Carolina Tax Forms

South Carolina state income tax forms for Tax Year 2017 (Jan. 1 - Dec. 31, 2017)  can no longer be prepared and e-filed. Complete the respective Form(s) below, sign, and mail them to the South Carolina Department of Revenue. In addition to filing South Carolina Forms you might also have to file the 2017 IRS Tax Return Forms.

Form/Schedule
Description
Tuition Tax Credit
Contributions for Check-Offs
Anhydrous Ammonia Additive Credit
Milk Credit
Active Trade or business Income Reduced Rate Computation
Classroom Teacher Expense Credit
Individual Income Tax Return
Tax Credits
Refund Tracer
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
Tax Amendment

South Carolina Tax Facts, Information

South Carolina Tax Information and Contacts

SC Tax Type
Description
South Carolina Income Tax Code

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.

Sales Tax Holiday
From August 2-4, 2019 (to be updated)
  • Clothing (including accessories) and footwear
  • Computers (including printers and software)
  • School supplies
  • Bed linens and bath products
South Carolina Tax Fact

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

South Carolina Tax Payment Options
South Carolina State Tax Agency Contacts
For Mailing Addresses and other contact information visit the South Carolina Dep. of Revenue.

 

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