South Carolina Income Taxes and SC State Tax Forms

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

Start Federal and South Carolina Tax Returns

Your South Carolina Income Tax Return

Efile.com makes it easy for you to e-file your state tax return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective state tax agencies require you to e-file a federal income tax return at the same time you efile a state tax return. This is not an efile.com policy but an IRS and state agency policy. Many taxpayers have asked how they can only prepare and file a state income tax return. The efile.com tax application lets you prepare a state tax return only, however you cannot efile the state return upon completion. Instead, you will have to download the completed state tax return as a PDF file, print it, sign it, and mail it to the respective state - the address is on the PDF file. Find more detailed instructions on how to prepare and file a state only return on efile.com.

2018 South Carolina Income Tax Filing Deadlines

Deadline
Type of Filing
Description
April 15, 2019
Tax Return - efileIT*
South Carolina State Income Tax Return Due Date.
April 15, 2019
Tax Extension
South Carolina Automatic Extension. Details below.
October 15, 2019
Tax Return - efileIT*
Last day to efile a 2018 South Carolina State Income Tax Return for tax extension filers and late efilers.
Now
Requires an accepted 2018 or previous year South Carolina State Tax Return.
State Tax Returns
Select respective State Tax Return Deadlines.
Federal Tax Returns
IRS Tax Return Deadlines.

E-File These 2018 South Carolina State Tax Forms

Prepare and efile these state forms for 2018 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-334
Milk Credit
Form I-335
Active Trade or business Income Reduced Rate Computation
Form SC-1040
Individual Income Tax Return
Form SC-1040TC
Tax Credits
Form SC-3911
Refund Tracer
Form SC-4868
Extension
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-35
Alternative Motor Vehicle Credit
Schedule TC-38
Solar Energy System Credit
Schedule TC-43
Residential Retrofit Credit
Schedule TC-44
Excess Insurance Premium Credit
Form SC-2210
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Cannot be efiled
Individual Declaration of Estimated Tax
Cannot be efiled
Form SC-1040-V
Individual Income Tax Electronic Payment Voucher
Cannot be efiled


* 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. Find out how to only prepare and file a state tax return. Only on efile.com can you prepare and efile unlimited state tax returns for one low price. Most other sites charge a per state price.

South Carolina efile Error Codes

If your South Carolina state return was rejected by the state and not efile.com, 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.

How To File a South Carolina Tax Extension

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, 2019. 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 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.

Important: Do you need to prepare and e-file an IRS or federal tax extension as well?

How to File A South Carolina Tax Amendment

Amended South Carolina tax returns can only be mailed; they cannot be efiled. Learn how to file a South Carolina tax amendment.

Important Reminder! If you are filing a South Carolina tax amendment, you may need to file a federal tax amendment as well.

2017 Tax Year South Carolina Tax Forms

South Carolina state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the South Carolina Department of Revenue.

Form/Schedule
Description
Tuition Tax Credit
Contributions for Check-Offs
Milk Credit
Active Trade or business Income Reduced Rate Computation
Individual Income Tax Return
Tax Credits
Refund Tracer
Extension
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

2016 Tax Year South Carolina Tax Forms

South Carolina state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the South Carolina Department of Revenue.

Form/Schedule
Description
Tuition Tax Credit
Contributions for Check-Offs
Milk Credit
Active Trade or business Income Reduced Rate Computation
Individual Income Tax Return
Tax Credits
Refund Tracer
Extension
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 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 2019. We will update it as soon as the state tax agency releases the dates.

Sales Tax Holiday
Sales Tax Holiday Items Included
August 2019
  • 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 South Carolina Tax Fact

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

South Carolina State Tax Agency Contacts

You can contact the South Carolina Department of Revenue at 803-898-5000.

For more information on South Carolina state income taxes, you can visit the website of the South Carolina Department of Revenue.

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