Filing your South Carolina state tax return for 2014 may seem overwhelming, especially if you are unfamiliar with the process. The South Carolina Department of Revenue requires most residents to submit an SC1040 individual income tax return if they filed a federal or earned income tax return. Understanding who must file, which forms to use, and how to avoid common errors is the first step toward meeting your obligations and preventing penalties.

You must complete your federal tax return before you can file it. Information from that document flows directly into your state income tax return, making accuracy essential. Once your federal paperwork is ready, South Carolina allows you to file electronically or by mail. Many taxpayers choose tax filing software or a tax preparer for added convenience, while others prefer to prepare the forms themselves. Whichever method you select, keeping your tax information organized will help ensure your return is processed smoothly.

Timely filing is just as important as accuracy. Taxpayers must meet the tax deadline for calendar year filers, with extensions available if more time is needed to submit completed forms. Whether you are expecting a tax refund or may owe money, filing your return on time helps you avoid unnecessary penalties and ensures any refund can be deposited quickly by direct deposit or received by paper check. This guide provides clear, step-by-step instructions to help you confidently file your South Carolina tax return for 2014.

Who Must File a South Carolina Tax Return for 2014

Not everyone must submit a South Carolina tax return, but many residents, part-year residents, and nonresidents must file based on their income and tax situation. Filing requirements for the 2014 tax year depend on age, residency status, and whether you filed a federal income tax return.

Residents Under Age 65

You must file if any of the following apply:

  • You were required to file a federal income tax return that included income taxable by South Carolina.

  • South Carolina income tax was withheld from your wages, and you want to claim a refund.

Residents Age 65 or Older

Filing is required if:

  • Married filing jointly (both 65 or older): Your gross income was greater than the federal filing threshold plus $30,000.

  • Any other filing status: Your gross income exceeded the federal filing threshold plus $15,000.

  • You had South Carolina income tax withheld from wages.

Nonresidents and Part-Year Residents

You must file a return if:

  • Your gross income from South Carolina sources was greater than the federal personal exemption amount for 2014.

  • You had state income tax withheld from your wages and want a refund.

Why These Rules Matter

South Carolina determines filing status based on your federal return. Completing your federal income tax return first ensures your state individual income tax return reflects the same taxpayer information. Filing correctly avoids errors, prevents penalties, and ensures that any refund can be processed immediately.

Key Tax Changes for 2014

South Carolina updated individual income tax returns for the tax year 2014. These changes affected filing status, conformity with federal tax law, and deadlines for taxpayers who chose electronic filing.

  • Same-sex marriage recognition: Beginning in 2014, same-sex couples legally married under state law were required to file their South Carolina income tax return using the same filing status they reported on their federal income tax return. This rule ensured consistency between state and federal reporting.

  • Federal conformity: South Carolina adopted the Internal Revenue Code on December 31, 2013, unless otherwise specified by state law. This alignment meant many federal income tax provisions applied directly to state income tax returns.

  • Electronic filing incentive: For the 2014 tax year, taxpayers who decided to file electronically had until May 1, 2015, to pay any balance due without penalties or interest. This incentive gave electronic filers extra time compared to the April 15, 2015 deadline, which was applied to paper returns.

Understanding these changes is important because they determine filing status, establish conformity with federal tax information, and affect payment deadlines during tax season.

Getting the Right South Carolina Tax Forms

Filing your return requires the correct South Carolina Department of Revenue forms. Taxpayers can download forms online, request them by phone, or receive them by mail. Using the correct paperwork helps ensure your return is processed without delays.

Main Forms

  • The SC1040 form is the standard Individual Income Tax Return for all South Carolina residents.

  • The SC1040-V is a payment voucher that taxpayers must include if they owe money and are mailing a check or money order.

  • Schedule NR requires nonresidents and part-year residents to report income earned inside and outside South Carolina.

  • The SC1040TC form allows taxpayers to claim credits for taxes paid to other states.

Additional Forms

  • The SC4868 is used to request an extension to file your return, though it does not extend the time to pay.

  • The SC1040X form is required to amend a previously filed South Carolina tax return.

  • Form I-319 is used to claim the tuition tax credit.

  • Form I-330 is used to report contributions to state-supported check-off programs.

How to Obtain Forms

  • Taxpayers can download official forms and instructions from the South Carolina Department of Revenue website at www.dor.sc.gov.

  • Call the department’s forms request line at (803) 898-5320 or toll-free at (800) 768-3676.

  • If preferred, forms may be requested by mail and delivered to your home address.

Having the correct forms ready before you prepare your return will help you complete the filing process accurately and avoid errors.

Step-by-Step Instructions for Completing the SC1040

The SC1040 form is the main document for filing South Carolina individual income tax returns. You should complete your federal tax return first because most of the information on your federal paperwork is required for your state return.

Step 1 – Personal Information and Filing Status

Enter your full name, mailing address, Social Security number, and county code. If you moved during the year, check the box that indicates a new address. Select the same filing status you reported on your federal income tax return to ensure consistency.

Step 2 – Exemptions

Record the number of exemptions you claimed on your federal return. Include deductions for taxpayers 65 or older and children under six. List each dependent clearly with their name, Social Security number, relationship to you, and date of birth.

Step 3 – Income Reporting

  • On Line 1, enter the amount of your federal taxable income if you are a nonresident or part-year resident. Complete Schedule NR first to determine the correct amount.

  • On Lines 2a through 2e, add specific items to your federal taxable income, such as state income taxes you deducted federally, losses from property outside South Carolina, or taxable interest from other states.

  • On Lines 3f through 3v, subtract items that South Carolina excludes, such as retirement deductions, Social Security income, disability retirement income, or 44% of net long-term capital gains.

Step 4 – Required Documents

Attach all supporting paperwork before you submit your return. This includes W-2s from your employer, 1099s for income such as interest and dividends, and a copy of your completed federal return. Include state-specific documents, such as SC-1099G, and estimated tax payments or credits records.

Common Mistakes to Avoid

Many taxpayers delay processing or receive penalties because of simple errors. Common mistakes include using a filing status that does not match your federal return, forgetting to attach the required schedules or federal return copy, failing to sign and date the return, and entering negative numbers incorrectly on addition or subtraction lines. Another common issue is neglecting to include the SC1040-V voucher when sending a payment by mail.

Completing the SC1040 carefully and double-checking your entries helps avoid errors, ensures accuracy for your income tax return, and allows refunds to be processed more quickly.

How to File Your South Carolina 2014 Tax Return

South Carolina allows taxpayers to file either electronically or by paper. Choosing the right method depends on your comfort level, whether you use tax filing software, and whether you prefer faster processing or traditional mailing.

Electronic Filing Options

  • Taxpayers who prefer convenience can use Free File programs available through the South Carolina Department of Revenue website. These options allow eligible individuals to prepare and submit their federal income tax and state returns at no cost.

  • Another option is South Carolina Fillable Forms, which provides a free way to complete and e-file a simple state return online. This method is best for taxpayers with straightforward income tax situations.

  • Many individuals choose the federal/state e-file system through a tax preparer. This option allows federal and state income tax returns to be filed simultaneously, often with professional guidance.

Paper Filing

  • Taxpayers who prefer paper filing can print their forms, prepare them manually, and submit them by mail. Returns that show a refund or no balance due should be mailed to the SC1040 Processing Center, PO Box 101100, Columbia, SC 29211-0100.

  • If you owe money with your return, mail it to the Taxable Processing Center, PO Box 101105, Columbia, SC 29211-0105, along with your SC1040-V payment voucher.

Filing Deadlines

  • Calendar year filers with paper returns must meet the April 15, 2015, due date, unless that day falls on a weekend or legal holiday. In that case, the deadline is extended to the next business day.

  • Taxpayers who file electronically benefit from an incentive. They had until May 1, 2015, to pay any balance due without penalties or interest, giving them extra time to prepare and submit their return.

Filing electronically is generally the fastest way to process your return, while paper filing may take longer and requires more careful attention to paperwork.

How to Pay Your 2014 South Carolina Taxes

If you owe money on your 2014 return, the South Carolina Department of Revenue offers several payment methods. Whether you prefer paying online or using traditional methods will determine which option you select.

Online Payments

  • The DORePay system is the official online platform for making tax payments. Taxpayers can submit payments directly from a bank account or by credit card. The system is available 24 hours a day, making it one of the fastest payment methods.

  • Electronic Funds Withdrawal (EFW) can be set up when you file electronically. This option allows funds to be withdrawn directly from your checking or savings account on your chosen date.

  • It is also possible to pay by credit or debit card online. While this method may include processing fees, it provides flexibility for taxpayers who want to manage payments electronically.

Traditional Payments

  • You can pay by check or money order if you prefer paper filing. Checks or money orders should be made payable to the South Carolina Department of Revenue, and your Social Security number and tax year should be included in the payment.

  • When mailing a payment, always include the SC1040-V voucher. This ensures that your payment is correctly applied to your income tax return.

Important Deadlines

  • Paper filers must submit their payments by April 15, 2015, unless the date falls on a weekend or holiday, in which case the deadline moves to the next business day.

  • Electronic filers had until May 1, 2015, to pay without penalties or interest under the 2014 incentive.

  • If you request an extension, you must still pay at least 90 percent of the balance owed by April 15, 2015. Any remaining balance must be paid by the extended due date to avoid penalties and interest.

Paying electronically is the fastest way to ensure your account is credited, while mailing a check or money order takes longer and requires extra care to avoid delays.

Tracking Your Refund or Balance Due

Once you file your return, the South Carolina Department of Revenue provides several ways to check the status of your refund or confirm whether you still owe money. Monitoring your account helps you stay on track and prevents delays during tax season.

Refund Status Inquiry

  • Taxpayers can check their refund status online by visiting www.dor.sc.gov and using the refund inquiry tool. This method requires basic taxpayer information, such as a Social Security number and the refund amount.

  • Refund status can also be verified by phone at (803) 898-5300 during normal business hours. This number allows you to verify whether your return has been processed and when your refund will be issued.

Processing Timelines

  • Electronic returns are typically processed within two to three weeks. Choosing the direct deposit and selecting the direct deposit is generally the fastest way to receive your refund.

  • Paper returns often take at least five weeks to process. Taxpayers who mail their return and request a paper check should expect a longer wait.

  • Early filers often experience quicker processing, while returns filed closer to the deadline may take longer.

Direct Deposit Information

  • Taxpayers who want to receive their refund as quickly as possible should choose direct deposit. This option deposits refunds directly into a checking or savings bank account.

  • You must provide your bank and account routing numbers to use direct deposit. Entering this information carefully helps prevent delays caused by errors.

  • Direct deposit avoids issues such as lost or stolen paper checks and ensures your refund is deposited securely and promptly.

Final Filing Checklist

Before you submit your South Carolina 2014 tax return, it is important to confirm that everything is complete and accurate. A final review reduces the chance of errors and prevents delays in processing.

Pre-Submission Checklist

  • Confirm that the return is signed and dated. Returns without signatures are considered incomplete.

  • If you are married filing jointly, ensure your spouse has also signed the return.

  • Attach all required income documents, including W-2s from your employer and any 1099 forms reporting income.

  • If required, include a copy of your federal tax return. This helps the Department of Revenue match your information.

  • Verify all schedules are complete and attached, including Schedule NR for nonresidents.

  • Check that the correct mailing address is used for filing by paper.

  • Review bank account information carefully to see if you use direct deposit for your refund.

  • Include the SC1040-V payment voucher and a check or money order if you owe money and are mailing payment.

  • Save a copy of your complete return and supporting paperwork for your records.

Record-Keeping Requirements

The South Carolina Department of Revenue recommends that taxpayers keep records for at least three years. These records should include copies of your filed return, all schedules, W-2s, 1099s, proof of payments, and receipts for deductible expenses. Keeping complete records protects you during an audit and makes preparing future income tax returns easier.

Frequently Asked Questions

How to file a South Carolina tax return for 2014?

To file the South Carolina tax return for 2014, complete your federal income tax return. After that, you can file electronically using approved e-file systems and tax filing software or submit a paper return by mail. Many taxpayers prefer electronic filing because it speeds up the process, reduces errors, and allows refunds to be deposited directly into a bank account rather than waiting for a paper check.

What is the tax deadline for South Carolina individual income tax returns?

The tax deadline for calendar-year filers was April 15, 2015. If the due date fell on a weekend or legal holiday, the deadline moved to the next business day. An extension gave taxpayers extra time to submit forms, but payments still had to be made on time. Filing your return by the proper date prevented penalties, interest, and delays in receiving your refund or processing balance-due payments.

How can taxpayers receive a tax refund faster?

The fastest way to receive a tax refund is to file electronically and choose direct deposit. Refunds are deposited directly into your bank or savings account, eliminating mailing delays and reducing errors. Paper checks take longer to arrive and may extend the process. Many taxpayers use tax filing software or a tax preparer to complete paperwork accurately, file electronically, and qualify for the fastest way to get their money back.

What happens if I owe money when I file my return?

If you owe money when filing your return, you can pay electronically using a bank account, debit card, or credit card, or mail a paper check with the correct form. Payments must be made by the original tax deadline, even if you file an extension. Taxpayers who do not pay on time may face penalties and interest, increasing the overall balance owed and unnecessarily extending the process.

Can I use tax filing software or a tax preparer for my 2014 return?

Many taxpayers qualify to use tax filing software or hire a tax preparer. Software helps prepare state and federal income tax returns, reduces errors, and makes it easier to file electronically. A tax preparer can guide customers through taxpayer information, forms, and deadlines. Filing electronically with assistance ensures your return is complete, helps you submit it on time, and allows refunds to be deposited quickly into your account.

Do I need to file if I only lived or worked part of the tax year?

You may still need to file if you were a part-year resident or earned wages from a South Carolina employer during 2014. Nonresidents and part-year filers must report income earned in the state and may qualify for certain credits or adjustments. If taxes were withheld from your wages, filing allows you to request a refund. Completing your federal tax return and state paperwork ensures accurate taxpayer information.

What is the difference between a calendar year filer and a fiscal year filer?

Calendar year filers report income and file their tax returns from January 1 through December 31. Fiscal year filers use 12 months ending on the last day of any month other than December. The due date for filing is the fifteenth day of the fourth month after the end of the tax year. Taxpayers should review IRS and state tax information to determine which filing type applies.

How do I request an extension for filing?

You can request an extension if you need more time to prepare paperwork and complete your return. To qualify, taxpayers must submit the proper form by the original due date and pay at least 90 percent of the balance owed. An extension provides more time to file your return, but does not extend the deadline to pay taxes. Filing electronically with software or a tax preparer makes the process simpler.

Explore More Tax Return Resources

Need Help With Back Taxes in Alaska?

Related Returns for 2015

See all State Tax Return Guides (2010-2024)