South Carolina State Tax Forms (2026 & 2027 Guide)

South Carolina uses a structured set of state tax forms that vary based on your residency status, income type, and eligibility for credits or deductions.

The primary South Carolina state tax form most taxpayers will use is the SC1040.

Understanding which forms apply to your situation can help you file correctly and avoid delays.

Main South Carolina Tax Form

The most important form for residents is:

• SC1040 → South Carolina Individual Income Tax Return

This form is used to report income, calculate your state tax, and claim deductions or credits.

Most full-year residents will file this form each year.

Common South Carolina Supporting Forms

Depending on your income and financial situation, you may need to include additional schedules.

• Schedule NR → Nonresident or part-year resident allocation
• Schedule TC → Tax credits
• Schedule CR → Credit for taxes paid to another state
• Schedule X → Amended return
• Schedule NR instructions → Allocation of income for multiple states

These schedules help ensure accurate reporting and proper tax calculation.

Forms for Nonresidents and Part-Year Residents

If you lived outside South Carolina for part of the year or earned income from the state as a nonresident, you may need:

• SC1040 with Schedule NR

This allows you to report only the portion of income earned in South Carolina.

Property and Special Tax Forms

South Carolina offers certain tax benefits and programs that require additional forms.

• Homestead Exemption application (for eligible homeowners age 65+)
• Property tax relief applications
• Credits for tuition, dependents, or specific expenses

These can help reduce your overall tax burden.

How South Carolina Taxes Income

South Carolina uses a graduated income tax system.

For 2026 and 2027, rates are being reduced and generally range up to approximately 6.2%, depending on income.

Example: If you earn $60,000, your income is taxed across multiple brackets, meaning only the higher portion of your income is taxed at the top rate.

Deductions and Special Rules

South Carolina generally follows federal tax rules but includes some state-specific adjustments.

• Standard deduction follows federal guidelines
• Additional deductions may apply for retirees
• Certain income types may be partially exempt

This can result in differences between your federal and state taxable income.

Who Needs to File

You generally need to file a South Carolina return if you:

• Are a resident with taxable income
• Earn income from South Carolina as a nonresident
• Have state tax withheld and want a refund

Part-year residents must report income earned while living in the state.

Electronic Filing Recommendation 💻

• Use tax software to automatically generate SC1040 and required schedules
• Confirm residency status before filing
• Review all credits and deductions
• E-file for faster refunds and fewer errors

Summary

South Carolina state taxes are filed using the SC1040 form, along with supporting schedules based on your income and residency status.

Because the state uses a progressive tax system and offers various deductions and credits, understanding the correct forms can help ensure accurate filing and potentially lower your tax bill.