Individuals · South Carolina filing
South Carolina tax filing: file SC state taxes online, Form SC1040, top rate 6%
South Carolina has spent the last few years cutting and simplifying its income tax, and for 2025 the top rate is down to 6 percent. The structure is unusual in a helpful way: the first chunk of taxable income is taxed at zero, then 3 percent, then 6 percent at the top. Because the return starts from your federal taxable income, the federal standard deduction carries over automatically, so you rarely recalculate deductions for the state.
This page covers what South Carolina requires for tax year 2025 returns filed in 2026: who has to file Form SC1040, how the three brackets and the federal-taxable-income starting point work, the deadline and extension, how Social Security and retirement income are treated, and the generous state Earned Income Tax Credit. TaxFile prepares your federal and South Carolina returns together from your W-2s and 1099s, finds the deductions and credits you qualify for, runs an error check, and e-files through an authorized IRS e-file provider after you review and approve every line. Pricing is $39 simple, $89 self-employed, $199 business, plus $19 per state return. This is self-prepared tax software, not personalized tax advice; for complex situations, consult a CPA or tax professional.
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The short answer
To file South Carolina state taxes, you file Form SC1040 with the South Carolina Department of Revenue; nonresidents and part-year residents attach Schedule NR. For tax year 2025 South Carolina taxes income in three brackets: 0 percent on the first $3,560, 3 percent up to $17,830, and a top rate of 6 percent above that. South Carolina starts from your federal taxable income, so the federal standard deduction flows through and there is no separate state one. There is no local income tax, and Social Security is not taxed.
Last updated July 2026
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Why it works
What you get with South Carolina tax filing
Top rate down to 6 percent
South Carolina taxes income in three brackets for 2025: 0 percent on the first $3,560, 3 percent to $17,830, and 6 percent above that, the lowest top rate in years.
Starts from federal taxable income
The SC1040 begins with your federal taxable income, so the federal standard deduction flows through and there is no separate South Carolina standard deduction to figure.
No local income tax
South Carolina has no city, county, or municipal income tax, so the SC1040 is the only state-level income filing you make.
What it handles
Prepared, checked and ready to review
TaxFile reads your W-2s, 1099s and receipts, classifies your income, finds the deductions and credits you qualify for, runs an error and audit-risk check, and assembles a return you review and approve before filing.
- Shows whether your income requires a South Carolina return
- Applies the three brackets from your federal taxable income
- Prepares the federal and South Carolina SC1040 returns from one set of documents
- Applies the Social Security subtraction and retirement deductions where they fit
- E-files through an authorized IRS e-file provider after you review and approve
Why TaxFile
One place to prepare, check and file your return
Not a 90-screen interview, not an expensive preparer, and not bare DIY forms. Upload or chat, find your deductions, run the error check, and review before filing, all in one place.
Reads your documents
Upload your W-2s, 1099s and receipts or just answer a few questions. TaxFile reads everything, classifies your income, and fills the forms, so you skip the long interview the old software puts you through.
Finds your deductions
Built for 1099 and Schedule C income, TaxFile surfaces the write-offs and credits you qualify for, each with the dollar amount and a plain-English reason, so you claim what is yours.
Checks before you file
An automated error, consistency and audit-risk check runs over your whole return. You review every figure and approve it, and it is e-filed through an authorized IRS e-file provider only when you say so.
Do you have to file a South Carolina tax return?
South Carolina ties its filing requirement to your federal one. You generally must file an SC1040 for 2025 if you are a resident who was required to file a federal return, or if South Carolina tax was withheld or is owed. Nonresidents and part-year residents must file if they had any South Carolina-source income; they use Form SC1040 with Schedule NR attached, which allocates income to the state.
| Situation | South Carolina return |
|---|---|
| Full-year resident required to file federally | Form SC1040 |
| Part-year resident or nonresident with SC income | Form SC1040 with Schedule NR |
| SC tax withheld and you want it refunded | Form SC1040 |
The rules are published by the South Carolina Department of Revenue, and the state tax filing pillar compares South Carolina with the other states.
South Carolina tax rates for 2025
South Carolina has collapsed its old six-bracket schedule into a simpler graduated structure with a top rate that keeps falling. For 2025 the top marginal rate is 6 percent, and the brackets look like this:
| South Carolina taxable income | Rate |
|---|---|
| $0 to $3,560 | 0% |
| $3,560 to $17,830 | 3% |
| Over $17,830 | 6% |
The same brackets apply to every filing status. Because the return starts from your federal taxable income, your federal standard deduction (or itemized deductions) is already baked in before South Carolina applies these rates, then the state makes a short list of its own additions and subtractions. That is why South Carolina has no separate standard deduction: the federal one flows straight through. Note that the 6.2 percent figure you may see refers only to withholding tables; the actual rate on the 2025 return is 6 percent.
Social Security, retirement and South Carolina credits
South Carolina is a popular retirement destination, and its tax rules reflect that. Social Security is fully exempt, and there are layered deductions for retirement and age.
| Income type or filer | South Carolina treatment for 2025 |
|---|---|
| Social Security and railroad retirement | Not taxed; subtracted from South Carolina income |
| Retirement income, under age 65 | Deduction up to $3,000 per taxpayer |
| Retirement income, age 65 or older | Deduction up to $10,000 per taxpayer |
| Age 65 or older (general) | Additional $15,000 deduction against any income, reduced by retirement deductions claimed |
| Military retirement | 100% deductible |
South Carolina also has a strong state Earned Income Tax Credit equal to 125 percent of the federal EITC (nonrefundable), fully phased in for 2025, plus a Two Wage Earner Credit worth up to $350 for married couples where both spouses have South Carolina earned income. TaxFile applies the deductions and credits you qualify for automatically.
South Carolina filing deadline, extension and filing online
| Date | What it means for a 2025 South Carolina return |
|---|---|
| April 15, 2026 | Payment of any balance owed is due in full |
| October 15, 2026 | Extended deadline to file the SC1040 |
The standard South Carolina deadline is April 15, 2026, matching the federal date. For tax year 2025, the South Carolina Department of Revenue has administratively extended the filing deadline for all individual returns to October 15, 2026 while state conformity legislation is finalized. That extension is to file, not to pay: any tax you owe is still due April 15, 2026, and you should pay at least 90 percent of your liability by then to avoid penalties. If you need a formal extension without a federal one, you file Form SC4868; a valid federal extension is otherwise honored.
Filing electronically is the practical default, and the South Carolina return builds on your federal figures. TaxFile prepares both from one pass:
- Upload or talk. Drop in your W-2s and 1099s and it reads them, or describe your year and it asks what it needs.
- Federal and South Carolina together. One set of documents produces both returns, starting from your federal taxable income and applying the three brackets.
- Credits checked. It applies the Social Security subtraction, the retirement and age deductions, and the 125 percent state EITC where they fit.
- Error check, then you approve. Nothing is e-filed until you review and approve every line, through an authorized IRS e-file provider.
Pricing is $39 for a simple return, $89 self-employed, $199 business, plus $19 for each state return. There is no free tier. If your South Carolina income comes from contract or freelance work, self-employed tax filing covers Schedule C and Schedule SE in more detail. TaxFile does not e-file federal extensions or prepare amended returns, and does not handle capital gains on Schedule D, rental income on Schedule E, or cryptocurrency. TaxFile is self-prepared tax software and does not provide personalized tax advice, and no refund amount is guaranteed.
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