 | Website | https://dor.sc.gov |
| Where’s My Refund | https://dor.sc.gov/refund | |
| Information for Tax Pros | https://dor.sc.gov | |
| Taxpayer Assistance | (844) 898-8542 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – If a preparer files 100 or more South Carolina returns they must be e-filed.
E-File Registration Requirements – Acceptance in the South Carolina e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – The South Carolina e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program (Modernized e-File System).
- Allows electronic filing of part-year and nonresident returns.
Amended Returns – South Carolina does not currently support electronic filing for Form SC1040X. Taxpayers must file a paper return, mailing it to the appropriate address. (See mailing addresses below). To access Form SC1040X in the program, from the main menu of the South Carolina return select Miscellaneous Forms > Amended Return (SC1040X).
Electronic Signatures – Keystone Tax Solutions Pro supports electronic signatures on Form SC8453.
General Tax Return Information
Due Date – Individual Returns – April 15
Extensions – South Carolina allows an automatic extension to October 15 if no additional tax is due and if a federal extension is filed. When the state return is filed, include a copy of the Federal extension request (Form 4868).
If additional tax is due, file Form SC4868, Request for Extension of Time to File, by April 15 to request an extension to October 15. To access Form SC4868 in the program, from the main menu of the South Carolina return, select Miscellaneous Forms > SC Extension of Time to File. Form SC4868 cannot be electronically filed. Mail Form SC4868 with payment to the appropriate mailing address. (See mailing addresses below).
Driver’s License/Government Issued Photo Identification: South Carolina does not require this information to file the tax return.
Filing Status Information
South Carolina requires the same filing status as that used on the federal return.
Residency Status Information for South Carolina Returns
Residents: Residents are individuals:
- Who maintain South Carolina as their permanent home; AND
- For whom South Carolina is the center of their financial, social and family life; AND
- When they are away, South Carolina is the place to which they intend to return.
Part-year residents: Part-year residents are individuals who are South Carolina residents for only a portion of the tax year. Part-year residents can file either a resident or a nonresident return, choosing the way that is most advantageous to them:
- A resident return: If they elect to file as a full-year resident, file SC1040, reporting all income as though they were a resident for the entire year. They will be allowed a credit for taxes paid on income taxed by South Carolina and another state. To claim this credit, they must complete Form SC1040TC and attach a copy of the other state’s income tax return.
- A nonresident return: If they elect to file as a nonresident, file SC1040 with Schedule NR. They will be taxed only on income earned while a resident in South Carolina and will prorate their deductions and exemptions. All personal service income earned in South Carolina must be reported to this state.
Nonresidents: Nonresidents are individuals who are not South Carolina residents at any time during the year. They will file SC1040 with Schedule NR.
Married couple, one is a resident, one is a part-year resident: If they file a joint federal return, they must file a joint South Carolina return SC1040 with Schedule NR (same as part-year residents file a nonresident return). The resident spouse will report to South Carolina all income for the entire year. The nonresident spouse will only report income earned in South Carolina, if any.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of South Carolina upon entering military service remain residents of South Carolina for income tax purposes until proof of change of home of record has been made. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with the military personnel office.
Nonresidents: Nonresident military personnel and spouses stationed within South Carolina are not required to file a South Carolina income tax return unless they have earned income from South Carolina sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – N/A – South Carolina allows business taxpayers to mail or electronically file business returns.
South Carolina currently supports electronic filing for all business returns but does not support all years, nor amended returns. The following tax returns and years can be e-filed.
- Corporate returns (Form SC1120 – South Carolina ‘C’ Corporation Income Tax Return) – current year and two prior years.
- S Corporation returns (Form SC1120S – South Carolina ‘S’ Corporation Income Tax Return) – current year and two prior years.
- Partnership returns (Form SC1065 – South Carolina Partnership Return) – current year and two prior years.
- Fiduciary returns (Form SC1041- South Carolina Fiduciary Income Tax Return) -current year and two prior years.
Business Return General Information
Due Dates for South Carolina Business Returns
Corporations – April 15. Returns are due by the 15th day of the fourth month following the close of the corporation’s tax year if it is on a fiscal year.
S-Corporations – March 15 – Returns are due by the 15th day of the third month following the close of the corporation’s tax year if it is on a fiscal year.
Partnerships – March 15. Returns are due by the 15th day of the third month following the close of the partnership’s tax year if it is on a fiscal year.
Fiduciary – April 15 – Returns are due by the 15th day of the fourth month following the close of the tax year if the entity is on a fiscal year.
Business Extensions
Corporation – The federal extension will be accepted as a South Carolina extension if the corporate return is received within the time as extended by the IRS. The corporation can also file Form SC1120-T, Application for Automatic Extension of Time to File Corporation Tax Return.
Consolidated Returns: Corporations filing a consolidated return should file a single South Carolina extension. A federal extension will be accepted. Check the box on the tax return if you filed a federal or state extension.
To access Form SC1120-T, from the main menu of the South Carolina return select Additional Forms and Schedules > Tentative Corporation Tax Return and Extension. This form cannot be e-filed and must be mailed to the address on the form.
S Corporation – The federal extension will be accepted as a South Carolina extension if the corporate return is received within the time as extended by the IRS. The corporation can also file Form SC1120-T, Application for Automatic Extension of Time to File Corporation Tax Return.
Consolidated Returns: Corporations filing a consolidated return should file a single South Carolina extension. A federal extension will be accepted. Check the box on the tax return if you filed a federal or state extension.
To access Form SC1120-T, from the main menu of the South Carolina return select Additional Forms and Schedules > SC1120-T. This form cannot be e-filed and must be mailed to the address on the form.
Partnership – The due date can be extended by filing an SC8736 Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership. The SCDOR will also accept a federal Form 7004 marked for South Carolina purposes. The request for extension automatically extends the filing due date of the return for six months.
Fiduciary – An entity may request an extension of time for up to 5-½ months to file a fiduciary tax return. Use Form SC8736 to request an extension of time to file.
Amended Business Returns
Corporation – Corporate Income Tax filers should indicate that the return being filed is an amended return. To do this, from the main menu of the South Carolina return, select Heading Information > Additional Information > Amended Return. Amended returns can be e-filed.
S-Corporation – S Corporation filers should indicate that the return being filed is an amended return. To do this, from the main menu of the South Carolina return, select Heading Information > Additional Information > Amended Return. Amended returns can be e-filed.
Partnership – Partnership filers should indicate that the return being filed is an amended return. To do this, from the main menu of the South Carolina return, select Heading Information > Amended Return. Amended returns can be e-filed.
Fiduciary – Fiduciary filers should indicate that the return being filed is an amended return. To do this, from the main menu of the South Carolina return, select Heading Information > Amended. Amended returns can be e-filed.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the SC Department of Revenue mailing addresses list, use the address printed on the form.
Business Mailing Addresses
Corporation Income Tax Mailing Addresses
S Corporation Income Tax Mailing Addresses
Partnership Income Tax Mailing Addresses
Fiduciary Income Tax Mailing Addresses
If the address you are looking for is not on the SC Department of Revenue mailing addresses list, use the address printed on the form.
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.