Filing your South Carolina tax return correctly is essential for avoiding costly penalties and ensuring you receive every refund or direct deposit you qualify for. Whether preparing your federal and state returns independently or working with a tax preparer, understanding the required forms, schedules, and instructions will help you file accurately. South Carolina residents and small businesses must also pay attention to state taxes, credits, and contributions that can directly impact their final refund.
The 2019 tax filing season presented particular difficulties. Due to COVID-19, the state extended the original April 15 due date to July 15, giving taxpayers extra time to file, pay, and request extensions. Many filers had to shift from in-person services to online or mail-in options, learning to use tools like e-file and MyDORWAY for payments and electronic access. Filing late could still result in penalties and interest, making timely preparation critical.
This guide provides step-by-step instructions to help individuals, sole proprietors, and small business owners complete their South Carolina state return. We explain how your federal return and gross income affect your eligibility, show examples of common filing scenarios, and outline payment methods—online, by mail, or through scheduled deposits. Following these instructions carefully can reduce errors, avoid delays, and ensure your taxes are complete, accurate, and submitted to the correct address.
Overview of South Carolina State Income Tax for 2019
Most South Carolina residents must file a state return if they hit certain income levels or have state taxes removed from their paychecks. The state usually follows federal tax rules, but throws in some unique deductions and credits that cut down on your debt.
Who Needs to File
You need to file a South Carolina tax return if any of these situations apply to you:
- South Carolina residents: File if you had to file a federal return or if any South Carolina income tax came out of your pay during 2019.
- People who lived elsewhere but earned money in SC: File if you made income in South Carolina and your gross income exceeded the federal filing requirement for however you file (single, married, etc.).
- Moved to or from the state during 2019: File if you were a part-year resident and earned income while you lived in South Carolina.
Income Thresholds
South Carolina follows federal income thresholds for filing requirements. For 2019, these thresholds were:
Filing Status
Age
Gross Income Threshold
Single
Under 65
$12,200
Single
65 or older
$13,850
Married Filing Jointly
Both under 65
$24,400
Married Filing Jointly
One spouse 65 or older
$25,700
Married Filing Jointly
Both 65 or older
$27,000
Head of Household
Under 65
$18,350
Head of Household
65 or older
$20,000
Filing Deadlines
Originally, calendar-year filers had until April 15, 2020, to submit their returns. Then COVID-19 hit, and South Carolina gave everyone extra time until July 15, 2020. If you filed on a fiscal year instead of the calendar year, your deadline was the 15th day of the fourth month after your tax year ended.
Key Changes for 2019 Compared to 2018
Several things changed for 2019 that you should know about:
- How to fix mistakes on your return: Starting with 2019, you fix errors by filing a new SC1040 and checking the "Amended Return" box. Before 2019, you had to use a separate SC1040X form.
- Military retirement improved: the deduction jumped to $14,600 for those under 65 and $27,000 for those 65 and older.
- More money for dependents: The exemption amount for each dependent has been increased to $4,190.
- The Two-Wage Earner Credit stayed the same: it is still calculated at 0.7% and has a top limit of $257.
Tax Forms You'll Need
The South Carolina Department of Revenue puts all the forms you need on their website, so you can always grab the latest versions with the proper instructions attached.
Main Individual Income Tax Form
Form SC1040 is your primary form, whether you have lived in South Carolina all year, moved in or out during 201, or earned money while living elsewhere. This form connects to your federal return information and determines what you owe the state. You can download it straight from the South Carolina Department of Revenue website at the forms page.
Common Schedules and Attachments
Depending on your situation, you might need some extra forms:
- Schedule NR: If you moved or lived elsewhere but earned South Carolina income, this schedule splits your income between South Carolina and other states. That way, you only pay South Carolina taxes on the income they can tax.
- Form SC1040TC: This form lets you claim different South Carolina tax credits. Child care and education credits can really add up.
- Form SC4868: Need more time to file? This form asks for an extension, though remember you still need to pay what you owe by the original deadline.
- Schedule AMD: This is new for 2019. You attach this when you file an amended return using Form SC1040.
Common Tax Credit Forms
South Carolina has quite a few tax credits that can lower what you owe:
- Credit for taxes paid to another state: This helps when you get hit with income taxes from South Carolina and another state on the same income.
- Child and dependent care credit: On your federal return, you get 7% of whatever you claim for child care expenses.
- Two-Wage Earner Credit: Married couples filing together can get this when both spouses earn an annual income
- Tuition tax credit: Made tuition payments to qualifying schools? Form I-319 might get you some money back.
Where to Access Official Forms
Always download forms directly from the official South Carolina Department of Revenue website's forms page to ensure you have the correct versions. Print forms using black ink for best results when mailing paper returns.
Step-by-Step Guide to Completing Your Return
Breaking down your South Carolina tax return into smaller steps makes the whole thing much less overwhelming when you have all your paperwork ready.
Before You Begin
Get your federal return done first. South Carolina leans heavily on your federal Form 1040 numbers, especially your federal adjusted gross income, which becomes the starting point for figuring out your South Carolina taxes. Having that federal return sitting next to you while you work saves time and prevents mistakes.
Step 1: Gather Your Documents
Round up these crucial papers before you start:
- Your completed federal tax return: This Form 1040 and all its schedules give you the foundation for calculating your state taxes.
- Every W-2 from 2019: Grab all your W-2s that show South Carolina withholding, even if you switched jobs during the year.
- 1099 forms with SC withholding: Look for 1099s showing South Carolina income taxes taken out of contract work, retirement money, or other income.
- Receipts and records for deductions: Collect everything that backs up deductions or credits you want to claim on your state return.
Step 2: Fill Out Personal Information
Get your basic information right on Form SC1040:
- Social Security Numbers: Triple-check every SSN for yourself, your spouse, and your kids. Wrong numbers often cause unwanted delays.
- Your name and address: Please provide your legal name and current mailing address where you want South Carolina to send you mail.
- How you file: Pick the same filing status you used on your federal return. Keep things consistent between the two.
- County code: Look up and enter the three-digit code for whichever South Carolina county you lived in on December 31, 2019.
Step 3: Calculate Your South Carolina Taxable Income
Start with your federal numbers and then make South Carolina adjustments:
- Your federal taxable income: Pull this number straight from your federal Form 1040 - it becomes your starting point.
- Things South Carolina adds back: You must add stuff like state tax deductions you claimed federally and interest from out-of-state municipal bonds.
- Things South Carolina lets you subtract: You can deduct items like Social Security benefits, retirement income deductions, and the $4,190 South Carolina dependent exemption per kid.
- Your final number: What you owe in South Carolina taxes equals your federal taxable income, plus the additions, minus the subtractions.
Step 4: Calculate Your Tax and Credits
Now figure out what you owe:
- Look up your tax: Use South Carolina's tax tables or rate schedule to find your tax amount. If your income exceeds the table's cover, calculate it using the rate schedule.
- Apply your credits: Credits like child care and the two-wage earner credit come off your tax bill dollar for dollar.
- Know the limits: Credits that are not refundable cannot drop your tax below zero, but they can wipe out your entire tax bill if you have enough credits.
Step 5: Calculate Your Payments and Refundable Credits
Add up everything you have already paid or can get back:
- South Carolina withholding: Enter every bit of South Carolina income tax from your paychecks and other income during 2019.
- Estimated payments: Include quarterly payments you made for 2019, plus any leftover from 2018 that you applied to 2019.
- Extension payments: Add any money you sent in when you filed for an extension.
Step 6: Determine Your Refund or Amount Due
Compare what you owe to what you paid:
- Getting money back: If you paid more than you owe, you get a refund for the difference.
- Owing money: If you owe more than you paid, you must send in the balance plus any penalties and interest.
- How you want your refund: Choose between direct deposit, a debit card, or a paper check for your refund.
Step 7: Sign and Submit Your Return
Finish up with these final details:
- Sign and date: If you are filing jointly, both spouses must sign the return and remember to include the date.
- Preparer details: If someone else did your taxes, they must also sign and provide their information.
- Attach everything: Include all schedules, forms, and copies of W-2s that show South Carolina withholding.
Common Mistakes to Avoid
Skip these frequent problems that slow things down:
- Wrong SSNs: Make sure every Social Security Number matches exactly what the Social Security Administration has on file.
- Math mistakes: Double-check your arithmetic, especially when you copy numbers from one form to another.
- Forgot to sign: Returns without signatures are sent back to you, which wastes time.
- Bad bank info: If you want direct deposit, ensure those routing and account numbers are correct.
Filing Options
South Carolina gives you multiple ways to submit your tax return, though filing electronically gets your return processed faster and keeps your information more secure.
Electronic Filing
E-filing works best for most people:
- MyDORWAY portal: South Carolina runs this free online system that lets eligible taxpayers e-file their returns without paying anything extra.
- Tax software programs: TurboTax, H&R Block, TaxAct, and similar programs can prepare and send both your federal and state returns electronically simultaneously.
- Professional tax preparers: CPAs, enrolled agents, and tax prep companies can e-file your return for you.
- Free File Alliance: If you qualify income-wise, you can use commercial software for free through the South Carolina Department of Revenue website.
Filing electronically reduces your refund waiting time from eight weeks to maybe two weeks. Plus, the system tells you right away that South Carolina received your return, so you do not have to wonder if it got lost in the mail.
Paper Filing
If you would rather mail your return, here is how to do it right:
- Use black ink and print clearly: Make sure whoever processes your return can read your writing.
- Attach the right stuff: Include copies of all W-2s and 1099s showing South Carolina withholding, plus any necessary schedules.
- Keep copies for yourself: Make complete copies of everything before you mail it, just in case.
- Get the postage right: Weigh your envelope so you put on enough stamps. Not enough postage slows everything down.
Mailing Addresses
Pick the correct address based on whether you owe money or get money back:
If you are getting a refund or owe nothing: South Carolina Department of Revenue Individual Income Tax Processing PO Box 101100 Columbia, SC 29211-0100
If you owe taxes: South Carolina Department of Revenue Taxable Processing Center PO Box 101105 Columbia, SC 29211-0105
Making Payments
Do you owe South Carolina money for 2019? There are several ways to pay, all of which are straightforward and help you avoid penalties.
Online Payment Options
Paying electronically works fastest and keeps your information most secure:
- MyDORWAY system: You can pay directly through the South Carolina Department of Revenue website using your bank account. There are no fees if you use your bank account instead of a credit card.
- Credit cards: Visa, Mastercard, American Express, and Discover all work, though you will pay processing fees to the credit card company.
- Through tax software: Most tax programs let you pay electronically when you e-file your return, which keeps everything together.
Payment by Mail
When you mail tax payments, follow these steps so your money gets credited right:
- Make checks out correctly: Write checks to "SCDOR" and put your Social Security Number, the tax year, and "SC1040" in the memo line.
- Use the payment voucher: Include Form SC1040V with your payment so they know whose account to credit.
- Mail to the right place: Send payments to the Taxable Processing Center at PO Box 101105, Columbia, SC 29211-0105.
Avoiding Penalties
Keep yourself out of penalty trouble by understanding what you need to pay and when:
- Pay most of it on time: To avoid late payment penalties, you must pay at least 90% of what you owe by the original deadline.
- Extensions do not help with payments: Getting more time to file your return does not give you more time to pay what you owe.
- Know the penalty rates: Late payments cost you 0.5% per month up to 25% total, while late filing penalties run 5% up to 25% total.
Payment Plans
Cannot pay everything at once? South Carolina might work with you. Call the Department of Revenue at 1-844-898-8542 to talk about payment arrangements. Just know that interest and some penalties keep adding up until you pay the whole balance.
Tracking Refunds and Balances Due
South Carolina gives you easy ways to check your refund and ensure your payments went through correctly.
Checking Your Refund Status
Two simple methods let you track where your refund stands:
- Online checking: Go to the MyDORWAY portal, plug in your Social Security Number and the exact refund amount you expect, and see what is happening with your money.
- Phone checking: Call 1-844-898-8542 anytime, day or night, to use their automated system.
Refund Processing Timeline
How long you wait depends on how you filed:
- Electronic returns: Expect to wait 4–6 weeks before filing your return.
- Paper returns: Provide it 6-8 weeks after South Carolina receives your mailed return.
Why Your Refund Might Be Delayed
Several things can slow down getting your money:
- Mistakes or missing information: Did you forget to sign something, get an SSN wrong, or make calculation errors? In these situations, your return is sent to someone who must manually correct the errors.
- Missing paperwork: Returns without required W-2s or schedules take extra processing time.
- Security reviews: Sometimes returns are picked randomly for fraud checks or identity verification, which adds time.
Checking Balance Due Status
Log into your MyDORWAY account to see if the payments you sent were processed and applied to your 2019 taxes. If you mailed a payment, it may take 2-3 weeks for it to show up in your account.
Final Filing Checklist
Run through this list to make sure your return is complete and accurate before you send it in:
Required Forms and Documents:
- Your completed SC1040 form: Make sure every section is filled out correctly, and you have signed it where necessary.
- Copy of your federal return: Include your federal return with all schedules to back up your state return numbers.
- W-2 and 1099 forms: Attach readable copies of everything showing South Carolina withholding so they can see what you have already paid.
- Extra schedules: Include Schedule NR if you moved during the year, SC1040TC for tax credits, and whatever other forms apply to you.
Final Verification Steps:
- Social Security Numbers: Make sure every SSN for you, your spouse, and your kids is correct and complete.
- Bank information: Double-check those routing and account numbers if you want direct deposit.
- Math accuracy: Review your arithmetic to ensure numbers are copied correctly between forms and schedules.
- Right mailing address: Use the correct address depending on whether you owe money or expect a refund.
Frequently Asked Questions
What if I missed the filing deadline for my 2019 South Carolina tax return?
Get your return filed right away to cut down on penalties and interest charges. Late filing costs you 5% of unpaid monthly taxes, up to 25%. Late payment penalties add another 0.5% monthly up to 25%. Interest keeps building from the original due date until you pay everything. If you expect a refund, late filing does not cost you penalties, but you only have until April 17, 2023, to claim your 2019 refund.
Can I e-file my 2019 South Carolina tax return for free?
Yes, several free options work for eligible taxpayers. MyDORWAY gives free electronic filing to all South Carolina residents. The Free File Alliance provides commercial software free to taxpayers who want to meet income requirements. Some commercial programs include free state filing when you prepare federal returns with them.
What deductions and credits do taxpayers often miss?
Common overlooked benefits include the Two-Wage Earner Credit for married couples, retirement income deductions up to $10,000 for seniors, military retirement deductions up to $27,000, and the $15,000 deduction for residents 65 or older. Many taxpayers miss the Child and Dependent Care Credit, worth 7% of federal amounts and credits for taxes paid to other states on the same income.
How do I request an extension for my South Carolina tax return?
File federal Form 4868 by the original due date for an automatic South Carolina extension, or submit SC Form SC4868 directly to the state. You can also request an extension by making a payment through MyDORWAY and selecting extension payment. Extensions give you six more months to file, but do not extend payment deadlines. Pay at least 90% of estimated taxes by the original due date to avoid penalties.
Can I file jointly if I moved mid-year?
Yes, if married on December 31, 2019, you can file jointly regardless of mid-year moves. Options include filing as residents for the portion they both lived in South Carolina, using Schedule NR to allocate income between states, or choosing Married Filing Separately if beneficial. Your South Carolina filing status should match your federal status. Schedule NR requires both spouses' information, but taxes only the resident's income.
What are the filing requirements for small businesses in South Carolina?
Requirements depend on business structure. Sole proprietors report business income on federal Schedule C and file SC1040 for personal returns. Partnerships and LLCs file SC1065, with partners reporting income on individual returns. S corporations file SC1120S with shareholders reporting on separate returns. C corporations file SC1120 corporate returns. Additional returns may be required for sales tax, withholding, or other business taxes.
How long should I keep my South Carolina tax records?
Keep tax records for at least three years from the filing date or two years from the payment date, whichever is later. Keep records for six years if you underreported income by more than 25%. In cases of suspected fraud, maintain records indefinitely. For business asset records, keep documentation until the limitations period expires for the year you dispose of the asset. Store both paper and electronic copies securely.
