If you are handling your taxes for the first time, filing your South Carolina tax return for the 2012 tax year may seem overwhelming. Comprehending the procedure is crucial as it aids in determining whether you are eligible for a refund or owe the state money. If you complete the return correctly, there is less chance that mistakes or delays will impact your refund status.

The South Carolina Department of Revenue required most residents, part-year residents, and nonresidents with income in the state to file a return for 2012. To prepare, you needed to gather forms, account information from your financial institution, and your Social Security number. Since the state return is closely tied to your federal return, taxpayers must complete their IRS filing before starting the state forms.

This guide provides step-by-step guidance to help you file accurately, avoid common mistakes, and stay on track with deadlines. Whether you are checking your refund, figuring out what you owe, or making sure your deductions are complete, the goal is to give you helpful information that makes the process as hassle-free as possible while maintaining accuracy each year.

Who Must File a South Carolina State Tax Return for 2012

Not every resident or worker in South Carolina needed to file a tax return for 2012, but many individuals were required to do so based on income, residency, and employment status. The South Carolina Department of Revenue used guidelines to help taxpayers determine whether they were responsible for filing.

1. Residents Under Age 65

You had to file if you were required to file a federal income tax return that included income taxable by South Carolina. You also needed to file if your employer withheld state taxes from your wages. All residents under 65 were taxed on their entire income, regardless of whether it was earned inside or outside the state, unless it was specifically exempted by law.

2. Residents Age 65 or Older

Different income thresholds are applied to seniors.

  • Married filing jointly (65 or older): You were required to file if your gross income was greater than the federal filing requirement plus $30,000.

  • All other filing statuses: You must file if your gross income exceeds the federal filing requirement plus $15,000.
    Seniors also had to file if South Carolina income tax was withheld from their wages.

3. Nonresidents and Part-Year Residents

If you lived in South Carolina for only part of the year or earned income in the state while living elsewhere, you had to file a return if your gross income was greater than the federal personal exemption amount. You were taxed only on money earned within South Carolina. Personal service income, such as wages, consulting work, or contract payments earned in the state, had to be reported.

4. Military Personnel and Spouses

Military pay for nonresidents stationed in South Carolina was not subject to state taxes. However, you were required to file if you had other income from South Carolina sources. In those cases, you needed to complete Form SC1040 with Schedule NR. Under the Federal Military Spouses Residency Relief Act, a nonresident spouse could also be exempt from paying taxes on income earned in South Carolina.

Key Changes for the 2012 South Carolina Tax Year

Each year, South Carolina updates its tax laws to reflect federal changes and apply state-specific provisions. Several vital adjustments for the 2012 tax year affected how taxpayers needed to prepare and file their returns.

  • South Carolina conformed to the Internal Revenue Code as amended through December 31, 2011. Federal provisions extended into 2012 by Congress were automatically recognized for state purposes.

  • The credit for purchasing or leasing a new plug-in hybrid vehicle was renewed for tax years beginning in 2012 and extended through 2016. This applied to sales or leases made on or after July 1, 2012.

  • The Department of Revenue published additional legislative updates and minor changes to maintain alignment with federal tax law.

These updates meant that individuals filing a tax return for 2012 needed to check carefully which credits and deductions applied to them, especially if they were claiming new vehicle credits or had previously relied on federal provisions that carried forward.

South Carolina Tax Forms for 2012

The correct forms were essential for completing a 2012 South Carolina tax return. Using the wrong year’s forms or omitting schedules could lead to mistakes and processing delays.

Primary Forms You May Need

  • SC1040: The main individual income tax return form used by residents and part-year residents.

  • Schedule NR: Required for nonresidents and part-year residents reporting only South Carolina income.

  • SC1040TC: Used to claim credits for taxes paid to another state.

  • SC4868: The form for requesting an extension of time to file.

  • SC1040-V: The payment voucher used when paying by check or money order.

How to Obtain Forms

  • Download official forms from the South Carolina Department of Revenue website at (http://dor.sc.gov/tax/individual-income/forms).

  • You can request a printed form package by calling the Department’s request line at (803) 898-5320 or (800) 768-3676.

  • Use the official 2012 SC1040 package, including the instructions to prepare and complete the return.

Since the state return relies on federal figures, the department reminded taxpayers to complete their IRS returns before filling out the SC1040.

Step-by-Step Guide to Filing Your 2012 South Carolina Tax Return

Filing your taxes can feel complicated, but breaking the process into clear steps makes it more manageable. This guide explains how to prepare, complete, and file a South Carolina tax return for 2012. Each step helps you avoid mistakes, maintain accuracy, and ensure your return is processed correctly.

Step 1: Gather Required Documents

Before you start, collect everything you need so the process runs smoothly:

  • Completed federal tax return (Form 1040, 1040A, or 1040EZ). South Carolina requires you to finish your IRS return first.

  • Income documents such as W-2s, 1099s, and other statements from your employer or financial institution.

  • Social Security numbers or ITINs for yourself, your spouse, and dependents. An incorrect number is one of the most common errors.

  • Please provide your bank account and routing numbers if you want your refund deposited directly into your account. This is the fastest way to receive your money.

  • Last year’s return, if you reference information.

Having these documents ready helps you complete the return with fewer errors and reduces the chance of delays.

Step 2: Choose Your Filing Status

Your South Carolina filing status must match the one you selected on your federal tax return:

  • Single

  • Married filing jointly

  • Married filing separately

  • Head of household

  • Qualifying widow(er)

If you filed jointly with the IRS, you must also file jointly in South Carolina. Using the wrong filing status is a common mistake that can affect deductions, credits, and the refund you are expected to receive.

Step 3: Report Your Income

When reporting income, follow these guidelines:

  • Residents: You must report all income, regardless of where it was earned, unless it is exempt under state law.

  • Nonresidents: Only income earned in South Carolina is reported. This includes wages, consulting, or service payments.

  • Part-year residents: You may report only South Carolina income using Schedule NR or file as a full-year resident and claim a credit for taxes paid to another state.

  • Military personnel: Military pay is not taxed if you are not a South Carolina resident. However, other sources of income from South Carolina must be reported.

Always check your math carefully and use schedules where needed to avoid errors in income reporting.

Step 4: Apply Credits and Deductions

Applying the correct deductions and credits helps lower what you owe or increase your refund:

  • Standard deduction or itemized deductions, depending on which provides the best result.

  • Personal exemptions for yourself and your dependents.

  • Child and dependent care credit.

  • Plug-in hybrid vehicle credit, renewed for 2012 and available for qualified purchases or leases made on or after July 1, 2012.

  • Credit for taxes paid to another state, using Form SC1040TC.

Choosing the correct deductions and credits allows you to maximize your refund and prevents costly mistakes.

Step 5: Review for Accuracy

Before signing your return, review all information for accuracy:

  • Check that every Social Security number is correct and legible.

  • Verify your filing status matches your federal return.

  • Double-check your math, especially on income, deductions, and credits.

  • Confirm all schedules and forms are attached.

  • Make sure you and your spouse sign the return if filing jointly.

Many taxpayers lose time and money each year because of minor errors that could have been avoided with one last review.

Filing Options and Deadlines

Taxpayers filing a South Carolina tax return for 2012 had two primary methods: electronic filing and paper filing. Choosing the correct method depended on convenience, accuracy, and whether you expected a refund or owed taxes.

Electronic Filing (E-File)

The Department of Revenue strongly encouraged electronic filing because it improved accuracy and reduced errors. Built-in software checks helped ensure calculations were complete before submission. When taxpayers filed electronically, refunds were processed faster, especially if direct deposit was chosen as the refund method. Another advantage was the extended payment deadline: taxpayers who filed electronically had until May 1, 2013, to pay their balance without penalty or interest.

Paper Filing

If you preferred traditional filing, you could mail your return. The mailing address depended on whether you owed money or requested a refund. Using the correct address ensured your return was directed to the proper processing center. Paper returns generally took longer than electronic ones, and refunds by check could take several weeks.

Extensions

Taxpayers who needed more time to file could request an extension using Form SC4868. You had to pay at least 90 percent of the state tax due by April 15, 2013, to qualify. If you had a valid federal extension, South Carolina granted it simultaneously; however, extensions apply only when filing the return. Payments still had to be made on time to avoid penalties and interest.

Payment Methods and Deadlines

South Carolina offered several ways to pay your 2012 taxes, allowing taxpayers to choose between electronic and traditional methods. Payments had to be submitted by the deadline to avoid penalties.

Electronic Payments

  • Electronic Funds Withdrawal (EFW): You could authorize an automatic withdrawal from your bank account when submitting your return electronically.

  • Credit or Debit Card: Payments could be made with a Visa or MasterCard through approved providers.

  • Online Payments: The Department of Revenue’s website allowed taxpayers to pay online using their financial institution’s account information.

Traditional Payments

  • Check or Money Order: If you prefer to pay by mail, you could send a check or money order made payable to the South Carolina Department of Revenue.

  • Form SC1040-V: A payment voucher had to be included when sending payment by check to ensure proper processing.

Penalties and Interest

Taxpayers who did not pay by April 15, 2013, owed penalties and interest from that date until the balance was paid in full. Electronic filers benefited from a special incentive that allowed them until May 1, 2013, to make payment without penalty.

Refunds and Tracking Your 2012 South Carolina Tax Return

After submitting your tax return, you could track your refund or confirm your payment was received through the Department of Revenue’s official channels.

Refund Options

  • Direct Deposit is the fastest method. Refunds are deposited directly into your bank account, giving you access to your money sooner.

  • Prepaid Debit Card: Some taxpayers received refunds on a debit card issued through Bank of America, though this option had program restrictions.

  • Paper Check: A check was mailed to your address if you did not request direct deposit or provide account details.

Processing Times

Electronic returns were processed faster than paper filing, and direct deposit refunds arrived faster than mailed checks. Returns with errors, incomplete schedules, or missing signatures often faced significant delays.

How to Check Status

Taxpayers could check the status of their refund or confirm payment in three ways:

  • Online through the South Carolina Department of Revenue website using “Where’s my refund”.

  • By phone during business hours with the department’s refund hotline.

  • Through written inquiries addressed to the processing center.

Tracking your refund status ensured you could confirm whether your return was complete and acknowledged by the department.

Final Filing Checklist

Before submitting your South Carolina tax return for 2012, it was essential to review every detail. A final checklist helped ensure your return was complete, accurate, and free from errors that could delay your refund or cause you to owe additional money later.

Before You File

  • Make sure your federal tax return is completed first.

  • Confirm you are using the correct South Carolina forms for the 2012 tax year.

  • Review each Social Security number for accuracy.

  • Verify that your filing status matches the one reported on your federal return.

  • Check that all income, deductions, and credits are reported correctly.

Required Information

  • Sign and date the return. Both spouses must sign if filing jointly.

  • Include your occupation and, if married, your spouse’s occupation.

  • Provide direct deposit details if you want your refund sent to your financial institution.

  • Attach all required schedules and forms.

  • Include copies of W-2s and other income forms supplied by your employer.

Final Review Steps

  • Use the correct mailing address based on whether you expect a refund or owe a balance.

  • Attach payment and Form SC1040-V if paying by check or money order.

  • Double-check your calculations to avoid mistakes.

  • Make copies of the entire return, schedules, and attachments for your records.

  • Keep your return and supporting documents safe for at least three years if the IRS or the South Carolina Department of Revenue requests them.

Completing this checklist helps you prepare an accurate, error-free return that is processed more efficiently, whether you expect a refund or need to pay additional taxes.

Frequently Asked Questions

Who needed to file a South Carolina tax return for 2012?

Most residents, part-year residents, and nonresidents with South Carolina income had to file a tax return for 2012. If your employer withheld state taxes or your income exceeded federal filing limits, you were expected to complete and sign the proper forms. The South Carolina Department of Revenue required that your filing status match your IRS return, and schedules were used to determine the correct amount owed or refunded.

How can I check the refund status of my South Carolina tax return?

You can check refund status online through the South Carolina Department of Revenue, by phone, or by written request. Taxpayers often use direct deposit into their financial institution account to receive money faster. Accuracy matters because a mistake in forms, social security number, or schedules can delay processing. Filing electronically with tax software helps ensure errors are reduced and that your return is acknowledged more quickly.

What if I owe taxes but cannot pay by the deadline?

If you owe taxes for 2012 but cannot pay in full, you should still file a complete return to avoid additional penalties. The Department of Revenue may offer payment options, such as sending money by check, using an electronic account withdrawal, or setting up arrangements through your financial institution. Contact the agency directly for guidance. Tax experts often recommend seeking expert help to prepare a realistic repayment plan.

How can I make sure I get the maximum refund when filing my own taxes?

To maximize your refund, you must prepare carefully and claim all eligible deductions and credits. Review IRS and South Carolina rules to determine what applies, including dependent care or vehicle credits. Using schedules and tax software can improve accuracy and reduce errors. Check that every form is complete, social security numbers are correct, and income from each employer is reported. Expert help may be helpful if filing for the first time.

What common mistakes delay a South Carolina tax return?

Frequent mistakes include failing to sign the return, using the wrong year’s forms, or omitting income reported by an employer. Errors in social security numbers or miscalculated deductions can also hold up the process. Taxpayers should double-check account details for refunds, verify schedules are attached, and confirm filing status matches their IRS return. Minimal errors affect accuracy and may delay the money you are expected to receive from the state.

How long should I keep copies of my South Carolina tax return?

You should keep copies of your tax return, schedules, and supporting forms for several years. The IRS and the South Carolina Department of Revenue generally suggest keeping them safe for at least three years to acknowledge the statute of limitations for audits or refund claims: store returns, employer income statements, and deduction records. Organized records are helpful if you need expert help in the future.