South Carolina State Tax Return

South Carolina's Official Website http://www.sctax.org/default.htm
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South Carolina

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.

2017 South Carolina Tax Rates

If taxable income more than - but not over - the tax is:
$0 $2,920 0% of the amount over $0
$2,920 $5,840 3% of the amount over $2,920
$5,840 $8,760 $87.60 plus 4% of the amount over $5,840
$8,760 $11,680 $204.40 plus 5% of the amount over $8,760
$11,680 $14,600 $350.40 plus 6% of the amount over $11,680
$14,600 - $525.60 plus 7% of the amount over $14,600

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.


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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 4/15/2018
SC Counties SC Cities
AbbevilleAbbeville, Calhoun Falls, Donalds, Due West, Lowndesville
AikenAiken, Bath, Beech Island, Clearwater, Gloverville, Graniteville, Jackson, Langley, Monetta, Montmorenci, New Ellenton, North Augusta, Salley, Vaucluse, Wagener, Warrenville, Windsor
AllendaleAllendale, Fairfax, Martin, Sycamore, Ulmer
AndersonAnderson, Belton, Honea Path, Iva, La France, Pelzer, Pendleton, Sandy Springs, Starr, Townville, Williamston
BambergBamberg, Denmark, Ehrhardt, Olar
BarnwellBarnwell, Blackville, Elko, Hilda, Williston
BeaufortBeaufort, Bluffton, Dale, Daufuskie Island, Hilton Head Island, Lobeco, Port Royal, Saint Helena Islan, Seabrook, Sheldon
BerkeleyBethera, Bonneau, Charleston, Cordesville, Cross, Goose Creek, Huger, Jamestown, Ladson, Moncks Corner, North Charleston, Pineville, Pinopolis, Russellville, Saint Stephen
CalhounCameron, Saint Matthews
CharlestonAdams Run, Awendaw, Charleston, Charleston AFB, Folly Beach, Hollywood, Isle of Palms, Johns Island, McClellanville, Mount Pleasant, North Charleston, Ravenel, Sullivans Island, Wadmalaw Island
CherokeeBlacksburg, Gaffney
ChesterBlackstock, Chester, Edgemoor, Fort Lawn, Great Falls, Lando, Richburg
ChesterfieldCheraw, Chesterfield, Jefferson, McBee, Mount Croghan, Pageland, Patrick, Ruby
ClarendonAlcolu, Davis Station, Gable, Manning, New Zion, Sardinia, Summerton, Turbeville
ColletonCanadys, Cottageville, Edisto Island, Green Pond, Islandton, Jacksonboro, Lodge, Round O, Ruffin, Smoaks, Walterboro, Williams
DarlingtonDarlington, Hartsville, Lamar, Lydia, Society Hill
DillonDillon, Floyd Dale, Fork, Hamer, Lake View, Latta, Little Rock, Minturn
DorchesterDorchester, Grover, Harleyville, North Charleston, Reevesville, Ridgeville, Saint George, Summerville
EdgefieldEdgefield, Johnston, Trenton
FairfieldBlair, Jenkinsville, Monticello, Ridgeway, Rion, White Oak, Winnsboro
FlorenceCoward, Effingham, Florence, Johnsonville, Lake City, Olanta, Pamplico, Scranton, Timmonsville
GeorgetownAndrews, Georgetown, Pawleys Island
GreenvilleCleveland, Conestee, Fountain Inn, Greenville, Greer, Marietta, Mauldin, Piedmont, Simpsonville, Slater, Taylors, Tigerville, Travelers Rest
GreenwoodBradley, Greenwood, Hodges, Ninety Six, Troy, Ware Shoals
HamptonBrunson, Crocketville, Early Branch, Estill, Furman, Garnett, Gifford, Hampton, Luray, Miley, Scotia, Varnville, Yemassee
HorryAynor, Conway, Galivants Ferry, Green Sea, Little River, Longs, Loris, Murrells Inlet, Myrtle Beach, Nichols, North Myrtle Beach
JasperCoosawatchie, Hardeeville, Pineland, Ridgeland, Tillman
KershawBethune, Camden, Cassatt, Elgin, Liberty Hill, Lugoff, Westville
LancasterHeath Springs, Kershaw, Lancaster, Van Wyck
LaurensClinton, Cross Hill, Gray Court, Joanna, Laurens, Mountville, Waterloo
LeeBishopville, Elliott, Lynchburg
LexingtonBatesburg, Cayce, Chapin, Columbia, Gaston, Gilbert, Leesville, Lexington, Pelion, Swansea, West Columbia
MarionCentenary, Gresham, Marion, Mullins, Rains, Sellers
MarlboroBennettsville, Blenheim, Clio, McColl, Tatum, Wallace
McCormickClarks Hill, McCormick, Modoc, Mount Carmel, Parksville, Plum Branch
NewberryChappells, Kinards, Little Mountain, Newberry, Peak, Pomaria, Prosperity, Silverstreet, Whitmire
OconeeFair Play, Long Creek, Mountain Rest, Newry, Richland, Salem, Seneca, Tamassee, Walhalla, West Union, Westminster
OrangeburgBowman, Branchville, Cope, Cordova, Elloree, Eutawville, Holly Hill, Neeses, North, Norway, Orangeburg, Rowesville, Santee, Springfield, Vance
PickensCentral, Clemson, Easley, Liberty, Norris, Pickens, Six Mile, Sunset
RichlandBallentine, Blythewood, Columbia, Eastover, Gadsden, Hopkins, Irmo, State Park, White Rock
SaludaRidge Spring, Saluda, Ward
SpartanburgArcadia, 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
SumterDalzell, Horatio, Mayesville, Pinewood, Rembert, Shaw AFB, Sumter, Wedgefield
UnionBuffalo, Carlisle, Jonesville, Lockhart, Union
WilliamsburgCades, Greeleyville, Hemingway, Kingstree, Lane, Nesmith, Salters
YorkBowling Green, Catawba, Clover, Fort Mill, Hickory Grove, McConnells, Rock Hill, Sharon, Smyrna, York