South Carolina Income Taxes and SC State Tax Forms
South Carolina
"The Palmetto State"
2022 South Carolina State Income Tax Return forms for Tax Year 2022 (Jan. 1 - Dec. 31, 2022) can be e-Filed with your Federal Income Tax Return until April 18, 2023.
Tip: File on time, even if you cannot pay on time. That is because the late filing penalties are higher than the late payment penalties.
Want to only prepare and eFile a SC Tax Return? Be aware that 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).
A guide on how South Carolina defines domicile status for taxpayers.
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 2022 Tax Return - here via eFile.com. You can complete and sign the 2022 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. You can find South Carolina mailing addresses here.
Do you have to file a South Carolina tax return or not?
Resident taxpayer under age 65: Were you required to file a federal income tax return which inclided 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? Click for
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.
South Carolina State Income Tax Rate: 7%
Prepare only a SC State Return without an IRS return.
Details
Where Is Your South Carolina Tax Refund Money?
Where is Your IRS Refund?
South Carolina Income Tax Extension
South Carolina Income Tax Amendment
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 Income Tax Code
South Carolina Unemployment Benefits
Unemployment benefits are fully taxed in South Carolina.
South Carolina Marriage Penalty
Start Federal and South Carolina Tax Returns
2023 South Carolina Income Tax Filing Deadlines by Tax Year
The majority of deadlines listed here are for Tax Year 2022. Some apply to upcoming Tax Years and some are IRS or Federal deadlines.
April 18, 2023
Tax Year 2022
Income Tax Return
Prepare and e-File an IRS (Due Date April 18, 2023) a South Carolina State Income Tax Return (Due Date April 18, 2023) until October 16, 2023. -
eFileIT
April 18, 2023
2022 Income Tax Extension
October 16, 2023
Tax Year 2022
Income Tax Return after the April 18, 2023 South Carolina Tax Extension
Last day to e-File a 2022 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 16, 2023 via mail-in Forms.
Forms incl. Mailing Address are listed below.
Tax Year 2022
Income Tax Return after the April 18, 2023 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 16, 2023. (Optionally, the
eFileIT deadline is Oct. 16, 2023). 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
2022, 2023, etc.
Other State Tax Return, Extension, Amendment Deadlines
2022, 2023, etc.
IRS Federal Income Tax Return, Amendment, Extension Deadlines
April 15, 2026
2022 South Carolina Income Tax Return Refund.
IRS Tax Return Refund Claim DeadlineThe last day to file - you will not face late filing penalties - and claim your 2022 South Carolina Income Tax Return Refund. This deadline does not apply if you owe 2022 Income Taxes.
E-File These 2022 South Carolina State Tax Forms
Prepare and e-file these state forms for 2022 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.
* 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.
South Carolina Tax Extension
For Tax Year 2022, if you expect a refund or you don't owe taxes, you do not have to file a tax extension. However, if you believe you will owe taxes and can't file on time, you should take action and here are the options available for South Carolina:
- If you do not owe South Carolina income taxes by the tax deadline of April 18, 2023, you do not have to prepare and file a SC tax extension. In case you expect a SC tax refund, you will need to file or e-File your SC tax return in order to receive your tax refund money.
- If you owe SC income taxes, you will either have to submit a SC tax return or extension by the April 18, 2023 tax deadline in order to avoid late filing penalties. The extension will only avoid late filing penalties until Oct. 16, 2023. Note: Unless you pay all your Taxes or eFile your tax return by Oct. 16, 2023, the late filing penalties will start again after Oct. 16, 2023. You have the follow two options to file a SC tax extension:
- Pay all or some of your South Carolina income taxes online via: MyDORWAY. Paying your SC taxes online on time will be considered a SC tax extension and you do not have to mail in Form SC4868.
- Complete Form SC4868, include a Check or Money Order, and mail both to the address on Form SC4868.
- Even if you filed an extension, you will still need to file your SC tax return either via eFile or by paper by Oct. 16, 2023.
- Important: If you owe South Carolina and/or IRS income taxes and do not file an IRS and South Carolina tax return or extension by April 18, 2023, you will be subject to IRS and SC late filing penalties. Estimate IRS late filing, payment penalties. In addition, if you do not pay your taxes by April 18, 2023, you will be subject to late tax payment penalties. Filing an extension on time will ONLY eliminate the late filing penalties but not the late tax payment penalties. Late filing penalties are generally higher than late payment penalties, thus file something on time even if you can't pay anything on time!
The deadline to e-file an IRS extension for 2022 Tax Returns is April 18, 2023. e-File a 2022 Tax Extension for free on eFile.com. Here are instructions on whether you should consider a Tax Extension or not.
The extended IRS/South Carolina eFile deadline is Oct. 16, 2023 - eFileIT. Or, if you plan to file or mail-in a South Carolina tax return on paper, the SC Mailing Addresses are listed below.
Select one of the following payment options after you have e-filed or filed your 2022 South Carolina Tax Return. Alternatively, you can pay SC income taxes here prior to filing (e.g with an extension). Plus, you can make online South Carolina estimated tax payments for next tax year. If you eFiled your taxes and pay online, you don't have to mail any SC forms (e.g. tax return, extension, or tax estimated form).
Submit your South Carolina Payment via their MyDORWAY site to submit your payment directly to the state tax agency now.
If you already submitted your payment,
view the status of your payment or cancel your payment before it's been processed. Once you're on the MyDORWAY site, click "Make a Payment" below the Individuals heading. You'll go to the Tax Payment page where you can select your type of payment (Bill Payment or Individual Income Tax Payment). After choosing your payment type, enter your taxpayer information, type of payment, and payment number (listed on your bill or notice if you received one from the tax agency) and click "Next". You'll go to a screen to enter your payment date and amount, as well as your contact information. Select the "Checking or Savings Account (ACH Debit) option to submit your payment via bank account. After you enter your bank information, you'll need to enter your payment amount again to confirm it. You'll see a pop-up window asking for your email address to serve as your electronic signature for the payment. Once you click the "OK" button, you'll see a Confirmation screen showing the payment you submitted to the state tax agency. Either write down the confirmation code listed on the screen or click the "Print Confirmation" button to keep a copy of the payment confirmation for your records. You need the code to look up or cancel your payment. To do this, go to the MyDORWay site, click "Make a Payment," and click the "Find Existing Payment" on the next screen. Then, enter the email address and confirmation code and click the "Search" button. On the next screen, either click the "View Submission" or "Delete Submission" link. If a payment can no longer be canceled, the "Delate Submission" link will not appear.
Check the status of your direct payment.
This is a free option if you want to pay your taxes owed via your bank account.
Submit your credit card payment submission via the MyDORWAY site. Follow all the instructions above on how to submit a payment via bank account above until you reach the screen to enter your payment amount and date, as well as your contact information. Select the "Credit Card" option and follow the rest of the on-screen prompts to submit your payment. Credit card payments cannot be future dated, canceled, or be reviewed via the MyDORWay site. You will be redirected to a third-party credit card payment site to submit your payment information.
Use this option if you would like to pay your taxes owed with a credit card. You may be charged an additional fee to process your payment.
Apply for a payment plan with the SC state tax agency on the MyDORWAY site by clicking "Request a Payment Plan" under the "Compliance" heading. You will go to the Payment Plan Agreement Request screen, which shows the requirements, so click "Next." On the next screen, select the "Individual Income" option, enter the Taxpayer Info requested (ID type such as SSN, ID, and taxpayer name), and click "Next". Then, you'll be prompted to enter installment request information such as your monthly payment and maximum number of installments, and then your bank account and contact information. On the next screen, enter the information that's requested from you and click "Next." Then, read the payment plan agreement and check the box acknowledging that you read it, understand it, and agree to it. Click "Submit" and you'll see a pop-up window to enter and submit your email address as your electronic signature. You'll go to a confirmation screen showing that your payment plan information has been submitted. Either write down the confirmation code or print the screen for your records. You'll need the code if you need to ask questions about your payment plan request.
Use this payment option if you cannot pay your tax bill and want to get on a payment plan.
You can submit your payment via mail as long as it's under $15,000. Make your check payable to "SCDOR". On the memo line of your payment, write your SSN (and spouse SSN if you're married), as well as the Tax Year for the payment and "2022 SC1040-V". Mail the payment with
Form SC-1040-V to the
SC mailing address with payment below.
Use this payment option if you prefer to submit your payment via check, money order, or casher's check in the mail or in person.
Estimated Tax Payment Options
Choose one of these options:
1)
Go to the MyDORWAY site and click "Individual Income Tax Payment" to submit your estimated payment. 2) Complete estimated payment voucher
Form SC-1040-ES. Include your check or money order with the form payable to "SCDOR". On the memo line of your payment, write your SSN (and spouse SSN if you're married), as well as the Tax Year for the payment and "2022 SC1040ES". Mail the voucher and check/money order to the
SC-1040-ES mailing address here.
Use one of these payment options if you want to submit estimated taxes rather than submit all your taxes owed at once.
Use many of these online IRS tax payment options before or after you e-File your Federal Tax Return. In addition, you can pay tax extension and tax estimated payments. For estimated payments, you do not have to submit a form.
Extension you can eFile on eFile.com for free.
These payment options are independent from preparing and eFiling your tax return on eFile.com. eFile.com offers these payment options for the convenience for all taxpayers.
Addresses to mail South Carolina Income Tax Returns, Amendments, Extensions, or Tax Payments.
SC Tax Return: Address if you expect a Tax Refund or Don't Owe Taxes on your Tax Return
SC1040 Processing Center
PO Box 101100
Columbia, SC 29211-0100
SC Tax Return:
Address if you owe Taxes and include payment. Tip: Make Tax Payments online and you will not have to mail any payments. See above.Taxable Processing Center
PO Box 101105
Columbia, SC 29211-0105
SC Amended Tax Return: Address for Amended Return if you expect a tax refund or owe taxes
SCDOR
Amended Individual Income Tax
PO Box 101104
Columbia, SC 29211-0104
South Carolina Department of Revenue
IIT Voucher
PO Box 100123
Columbia, SC 29202
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