South Carolina State Tax Return

South Carolina Individual Income Tax Provisions

After filing a federal income tax return, residents of certain states are required to file a state return. States that assess individual income taxes have three options of how to do so, using either a joint, combined, or a version of the two filing systems. South Carolina opts for a joint filing system, which adds the separate incomes of both spouses in a married couple and taxes it as one single amount. This aligns with the federal government's theory that a family is a single economic unit.

South Carolina uses a resident's federal taxable income as a base for taxation, however there are a few exclusions about which sources of income are included at the state level. Residents should be aware of the major differences between the federal and state law.

Exemptions

Some income is not taxed at the state level. The following sources of income are exempt from inclusion in the tax base:

• Interest and dividends from U.S. Government bonds
• 44% of long-term capital gains
• $3,000/person under 65 for private, public, civil service or military pension: $10,000 for 65+
• National Guard pension
• Social Security benefits
• Disability income from a retirement plan

Deductions

South Carolina follows the federal system in regards to itemized and standard deductions. Additional deductions for the following can save state residents even more money at tax time:

• Up to $2,000 in expenses for adoptive children with special needs
• Contributions to tuition prepayment and college investment program
• $3,000 for volunteer firefighters and Haz-Mat response team members, rescue squad, reserve police officers, Natural Resource deputy enforcement officers, and member of the state guard
• Contributions to a catastrophe savings account
• $15,000 per person over 65 (offset by retirement deductions)
• Up to $300 in expenses for identity theft protection

Since military reservists' income isn't taxed, expenses related to the occupation aren't eligible for deduction. Deductions at the state level are not limited by income, regardless of the amount. Residents are not eligible to deduct federal, state, or local income taxes.

2023 South Carolina Tax Rates

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your South Carolina state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

File My Federal & South Carolina State Returns!

South Carolina	Services Available
Preparation	Preparation of a state tax return for South Carolina is available for $29.95.
E-File	E-File is available for South Carolina.
Direct Deposit	Direct Deposit is available for South Carolina.
Non-Resident Preparation	Non-resident SC state return's are available upon request.
Non-Resident E-File	E-Filing non-resident SC state returns is not available.
Filing Deadline	4/18/2023

SC Counties	SC Cities
Abbeville	Abbeville, Calhoun Falls, Donalds, Due West, Lowndesville
Aiken	Aiken, Bath, Beech Island, Clearwater, Gloverville, Graniteville, Jackson, Langley, Monetta, Montmorenci, New Ellenton, North Augusta, Salley, Vaucluse, Wagener, Warrenville, Windsor
Allendale	Allendale, Fairfax, Martin, Sycamore, Ulmer
Anderson	Anderson, Belton, Honea Path, Iva, La France, Pelzer, Pendleton, Sandy Springs, Starr, Townville, Williamston
Bamberg	Bamberg, Denmark, Ehrhardt, Olar
Barnwell	Barnwell, Blackville, Elko, Hilda, Williston
Beaufort	Beaufort, Bluffton, Dale, Daufuskie Island, Hilton Head Island, Lobeco, Port Royal, Saint Helena Islan, Seabrook, Sheldon
Berkeley	Bethera, Bonneau, Charleston, Cordesville, Cross, Goose Creek, Huger, Jamestown, Ladson, Moncks Corner, North Charleston, Pineville, Pinopolis, Russellville, Saint Stephen
Calhoun	Cameron, Saint Matthews
Charleston	Adams Run, Awendaw, Charleston, Charleston AFB, Folly Beach, Hollywood, Isle of Palms, Johns Island, McClellanville, Mount Pleasant, North Charleston, Ravenel, Sullivans Island, Wadmalaw Island
Cherokee	Blacksburg, Gaffney
Chester	Blackstock, Chester, Edgemoor, Fort Lawn, Great Falls, Lando, Richburg
Chesterfield	Cheraw, Chesterfield, Jefferson, McBee, Mount Croghan, Pageland, Patrick, Ruby
Clarendon	Alcolu, Davis Station, Gable, Manning, New Zion, Sardinia, Summerton, Turbeville
Colleton	Canadys, Cottageville, Edisto Island, Green Pond, Islandton, Jacksonboro, Lodge, Round O, Ruffin, Smoaks, Walterboro, Williams
Darlington	Darlington, Hartsville, Lamar, Lydia, Society Hill
Dillon	Dillon, Floyd Dale, Fork, Hamer, Lake View, Latta, Little Rock, Minturn
Dorchester	Dorchester, Grover, Harleyville, North Charleston, Reevesville, Ridgeville, Saint George, Summerville
Edgefield	Edgefield, Johnston, Trenton
Fairfield	Blair, Jenkinsville, Monticello, Ridgeway, Rion, White Oak, Winnsboro
Florence	Coward, Effingham, Florence, Johnsonville, Lake City, Olanta, Pamplico, Scranton, Timmonsville
Georgetown	Andrews, Georgetown, Pawleys Island
Greenville	Cleveland, Conestee, Fountain Inn, Greenville, Greer, Marietta, Mauldin, Piedmont, Simpsonville, Slater, Taylors, Tigerville, Travelers Rest
Greenwood	Bradley, Greenwood, Hodges, Ninety Six, Troy, Ware Shoals
Hampton	Brunson, Crocketville, Early Branch, Estill, Furman, Garnett, Gifford, Hampton, Luray, Miley, Scotia, Varnville, Yemassee
Horry	Aynor, Conway, Galivants Ferry, Green Sea, Little River, Longs, Loris, Murrells Inlet, Myrtle Beach, Nichols, North Myrtle Beach
Jasper	Coosawatchie, Hardeeville, Pineland, Ridgeland, Tillman
Kershaw	Bethune, Camden, Cassatt, Elgin, Liberty Hill, Lugoff, Westville
Lancaster	Heath Springs, Kershaw, Lancaster, Van Wyck
Laurens	Clinton, Cross Hill, Gray Court, Joanna, Laurens, Mountville, Waterloo
Lee	Bishopville, Elliott, Lynchburg
Lexington	Batesburg, Cayce, Chapin, Columbia, Gaston, Gilbert, Leesville, Lexington, Pelion, Swansea, West Columbia
Marion	Centenary, Gresham, Marion, Mullins, Rains, Sellers
Marlboro	Bennettsville, Blenheim, Clio, McColl, Tatum, Wallace
McCormick	Clarks Hill, McCormick, Modoc, Mount Carmel, Parksville, Plum Branch
Newberry	Chappells, Kinards, Little Mountain, Newberry, Peak, Pomaria, Prosperity, Silverstreet, Whitmire
Oconee	Fair Play, Long Creek, Mountain Rest, Newry, Richland, Salem, Seneca, Tamassee, Walhalla, West Union, Westminster
Orangeburg	Bowman, Branchville, Cope, Cordova, Elloree, Eutawville, Holly Hill, Neeses, North, Norway, Orangeburg, Rowesville, Santee, Springfield, Vance
Pickens	Central, Clemson, Easley, Liberty, Norris, Pickens, Six Mile, Sunset
Richland	Ballentine, Blythewood, Columbia, Eastover, Gadsden, Hopkins, Irmo, State Park, White Rock
Saluda	Ridge Spring, Saluda, Ward
Spartanburg	Arcadia, Campobello, Chesnee, Clifton, Converse, Cowpens, Cross Anchor, Drayton, Duncan, Enoree, Fairforest, Fingerville, Glendale, Gramling, Inman, Landrum, Lyman, Mayo, Moore, Pacolet, Pacolet Mills, Pauline, Reidville, Roebuck, Spartanburg, Startex, Una, Wellford, White Stone, Woodruff
Sumter	Dalzell, Horatio, Mayesville, Pinewood, Rembert, Shaw AFB, Sumter, Wedgefield
Union	Buffalo, Carlisle, Jonesville, Lockhart, Union
Williamsburg	Cades, Greeleyville, Hemingway, Kingstree, Lane, Nesmith, Salters
York	Bowling Green, Catawba, Clover, Fort Mill, Hickory Grove, McConnells, Rock Hill, Sharon, Smyrna, York