South Carolina State Tax Guide
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South Carolina State Tax Guide
Extension rules
Extension type: Automatic if you filed a federal extension and owe $0 SC tax · SC4868
South Carolina honors your federal extension when no South Carolina tax is owed. If you owe SC tax, request the extension by paying online or by mailing Form SC4868 with payment by April 15, 2026.
If you owe tax: Request an extension by paying online through MyDORWAY, or mail Form SC4868 with your payment.
If you owe $0: No separate South Carolina request is needed — your federal extension carries over automatically.
How to request
- Online: Submit a payment through MyDORWAY; when tax is owed, the payment itself serves as your extension request.
- Mail: Mail Form SC4868 with a check or money order payable to SCDOR.
An extension gives you more time to file, not more time to pay — payment is still due by the original deadline.
South Carolina Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026 — Only required if South Carolina tax is owed.
- Extended return deadline: Oct 15, 2026 (6-month extension)
- Payment deadline: Apr 15, 2026
- Differs from federal: No
Interest and penalties accrue on any unpaid balance after this date, even with a valid extension.
When a deadline falls on a weekend or legal holiday, it moves to the next business day.
Estimated payments
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
Payment rules
If you owe South Carolina tax, payment is due by April 15, 2026 to avoid penalties and interest. Paying online through MyDORWAY is fastest, and when tax is owed the payment can also serve as your extension request.
Official payment portal
MyDORWAY · ACH bank draft, debit card, credit card · No login required
Payment options
- MyDORWAY (ACH bank draft) · Free
- Credit / debit card via MyDORWAY · Processor fee applies
- Check or money order payable to SCDOR with Form SC1040-V or SC4868
Payment plan availability
Available: Yes
Installment agreements are available through the South Carolina Department of Revenue. Requests are handled through MyDORWAY.
Filing forms
Regular filing
- SC1040 - South Carolina Individual Income Tax Return
- Schedule NR - Nonresident and part-year resident schedule
- SC1040-V - Individual income tax payment voucher
Extension
- SC4868 - Request for Extension of Time to File
South Carolina Refund Tracking
South Carolina "Where's My Refund?" (MyDORWAY)
| Filing method | Typical processing time |
|---|---|
| E-file | About 6–8 weeks |
| Paper | Longer than e-file; paper returns process more slowly |
| Amended | Amended or manually reviewed returns may take longer |
Times are typical, not guaranteed — returns selected for review take longer.
Do I need to file?
You generally need to file a South Carolina return if you are required to file a federal income tax return, with additional rules for certain filing situations.
- Residents: Full-year residents required to file a federal return generally must file Form SC1040.
- Part-year residents: Part-year residents file SC1040 with Schedule NR when they earned South Carolina-sourced income.
- Nonresidents: Nonresidents with South Carolina-sourced income file SC1040 with Schedule NR.
- Graduated tax rates topping out at 6% for 2025; brackets adjust annually for inflation.
- Retirement income deductions and a 44% deduction on net long-term capital gains may apply.
Official filing requirements — South Carolina Department of Revenue (SCDOR)
IMPORTANT: This is a simplified guide. Filing requirements vary based on income type, residency, and other factors. Always confirm using official SC instructions or consult a qualified tax professional.
Filing methods
Online filing
Residents can file electronically using approved e-file providers or tax software such as FileTax. E-filing is faster and typically speeds refund processing.
Recommended — e-filed returns are processed ahead of paper returns.
Mail filing
Paper returns may be mailed using Form SC1040, following the mailing instructions in the SC1040 booklet.
Paper returns generally process slower than e-filed returns.
