BASIC INFORMATION
WHO (must file):
Residents:
If you were required to file a federal
income tax return which included income
taxable by South Carolina and have income
tax withheld from your wages, you must
file a South Carolina income tax return.
Nonresidents:
If you have income tax withheld from your
wages and have income taxed by South
Carolina, you must file a South Carolina
income tax return.
WHAT (forms do you file)
Residents:
Form SC-1040 South Carolina Individual
Income Tax Return
Nonresidents:
Form SC-1040 and Schedule NR South
Carolina Individual Income Tax Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund or have no
tax due, send to:
Long Form Processing Center
P.O. Box 101100
Columbia, SC 29211-0100
If you are sending a payment, send to:
Taxable Processing Center
P.O. Box 101105
Columbia, SC 29211-0105
