What Is the SC Form 1040 and How Do I File It?
Gain a clear understanding of the SC Form 1040. This guide explains the process for calculating and filing your South Carolina individual income tax return.
The SC Form 1040 is the primary document for individuals to file their South Carolina income taxes, similar to the federal Form 1040. This form is used by full-year residents, part-year residents, and nonresidents to report income and calculate the tax owed to or refunded by the state.
Determining Your Filing Requirement
Whether you must file a South Carolina income tax return depends on your residency status, filing status, and gross income. Full-year residents are generally required to file if they were required to file a federal return and had income taxable by the state.
Nonresidents and part-year residents have distinct requirements. A nonresident must file if they had South Carolina income tax withheld from their wages or earned income from South Carolina sources, such as from a business or rental property. Part-year residents can choose to file as a full-year resident, reporting all income, or as a nonresident, reporting only the income earned within South Carolina. Your filing status for South Carolina must match the status used on your federal return.
Information and Documents Needed to File
You will need a completed federal income tax return (Form 1040), as your South Carolina return begins with your federal taxable income. You also need personal information for yourself, your spouse, and any dependents, including full names and Social Security Numbers.
Collect all income-related documents, such as:
- Form W-2 from employers
- Form 1099-NEC for self-employment income
- Form 1099-G for unemployment compensation
- Form 1099-R for retirement distributions
Keep records that support any South Carolina-specific adjustments or tax credits you plan to claim. Blank forms and instructions are available on the South Carolina Department of Revenue (SCDOR) website.
Completing Key Sections of SC Form 1040
The first step is to transfer your federal taxable income onto the state form. Next, you will apply South Carolina’s unique adjustments, which are categorized as additions and subtractions. An example of an addition is interest earned from another state’s municipal bonds, while a common subtraction is the retirement income deduction for qualifying seniors.
After making these adjustments, you will apply either the state’s standard deduction or your itemized deductions, along with any personal exemptions for yourself, your spouse, and dependents. The tax is then calculated on this new income figure. This tax amount can be lowered by any South Carolina tax credits you are eligible to claim, such as the credit for child and dependent care expenses, which directly reduces your final tax liability.
Filing Your Return and Handling Payments or Refunds
The filing deadline for the 2024 tax year is April 15, 2025. This deadline is automatically extended to May 1, 2025, if you file and pay your taxes electronically. Electronic filing can be done through approved tax software or the SCDOR’s free online portal, MyDORWAY.
If you mail a paper return, you must use the correct address. For returns showing a refund or zero tax due, mail to: SC1040 Processing Center, PO Box 101100, Columbia, SC 29211-0100. For returns with a balance due, mail to: Taxable Processing Center, PO Box 101105, Columbia, SC 29211-0105.
If you owe taxes, payment can be made electronically through MyDORWAY via bank draft or credit/debit card. You can also mail a check or money order with the SC1040-V payment voucher. An extension can be requested by paying at least 90% of the taxes owed by April 15. A federal extension also grants a South Carolina extension.
If you are due a refund, you can choose to receive it via direct deposit or a paper check. The SCDOR recommends direct deposit as the fastest and safest method. After filing, you can monitor the status of your refund through a dedicated tool on the SCDOR website.