South Carolina individual income tax returns may be filed electronically for the 2021 tax year by utilizing the Federal/State Electronic Filing Program. This program allows you to file both the federal and South Carolina returns in one transmission. The state tax data is subsequently retrieved by the South Carolina Department of Revenue (hereafter referred to as the "SCDOR").
Electronically filed state returns must be transmitted to the Ogden IRS Service Center which supports that state. Therefore, the South Carolina electronic return will be transmitted to the Ogden Service Center regardless of the location of the Electronic Return Originator (ERO).
South Carolina mandates electronic filing for any firm that prepares more than 100 South Carolina returns (of any tax type) for tax year 2021, unless the taxpayer indicates that they do not wish to have their return electronically filed.
The South Carolina Department of Revenue recommends obtaining a signed affidavit from any taxpayer who wishes to opt out of mandatory electronic filing.
Federal/State electronic filing for South Carolina returns is available to all interested parties who have been accepted into the federal electronic filing program and transmit returns to the Ogden IRS Service Center. However, the SCDOR will conduct a suitability check on applicants into the Federal/State Electronic Filing Program and will notify any applicant who is ineligible to participate. If you are currently certified by the IRS, the SCDOR will automatically accept you as an electronic filer for South Carolina returns under the Federal/State Electronic Filing program.
To participate in the Federal/State Electronic Filing program, participants must first be accepted by the IRS. The application process is as follows:
To participate in the Federal/State Electronic Filing Program, participants must first be accepted by the IRS. For more information regarding the federal application process, see IRS Publication 1345 and IRS Publication 3112. You may also call the IRS ERO helpline at 1-866-255-0654 or visit
http://www.irs.gov/Tax-Professionals/e-File-Providers-%26-Partners/Become-an-Authorized-e-file-Provider.
The IRS will provide the SCDOR with the name, address and contact information of each participant as part of the Federal/State program. There is no need to file an additional application with the SCDOR, and EROs need not reapply unless federal requirements change (as specified in IRS Publication 1345).
The following South Carolina forms are eligible for electronic filing:
| SC1040 | South Carolina Individual Income Tax Return |
| SC Sch NR | South Carolina Nonresident Schedule |
| SC1040TC | Tax Credits |
| TC-4 | New Jobs Credit |
| TC-4P | New Jobs Credit for Pro Sports Teams |
| TC-4SA | Accelerated Small Business Jobs Credit |
| TC-4SB | Small Business Jobs Credit |
| TC-38 | Solar Energy, Small Hydropower System, or Geothermal Machinery and Equipment Credit |
| TC-44 | Excess Insurance Premium Credit |
| TC-62 | Preceptor Income Tax Credit |
| SC2210 | Underpayment of Estimated Tax |
| SC4972 | Tax on Lump Sum Distributions |
| Worksheet W | Two Wage Earner Credit When Both Spouses Work |
| I-319 | South Carolina Tuition Tax Credit |
| I-330 | Contributions for Check-Offs |
| I-335 | Active Trade or Business Income |
| I-335A | Passthrough Income from a Sole Proprietorship |
| I-335B | Passthrough Income from a Partnership or S Corp |
| I-360 | Classroom Teacher Expenses Credit |
| I-385 | Motor Fuel Income Tax Credit |
Returns which are excluded or disqualified from electronic filing at the federal level may not be filed electronically at the state level. Additional state exclusions include:
The South Carolina electronic file is created, released, and transmitted simultaneously with the federal electronic file. The files will be transmitted to the Ogden Service Center, and the state tax data will subsequently be retrieved by the SCDOR. Therefore, no additional steps are required during this stage of processing.
The presence of an electronically filed state return will be indicated by the appearance of the state's standard two letter postal abbreviation in the State column of the Electronic Filing Status system.
Once the SCDOR has retrieved the state tax data, an acknowledgment is issued indicating acceptance or rejection. If you are a service bureau customer,
Returns eligible for South Carolina electronic filing will have Form SC8453, Declaration for Electronic Filing, included with the completed return. Form SC8453 should be reviewed thoroughly before it is presented to the taxpayer for explanation and signature. Signatures are required of the taxpayer (and spouse, if applicable) and the ERO. If the ERO is NOT the paid preparer, then the paid preparer must also sign the form. Form SC8453 is to be signed and dated BEFORE the return is transmitted to the IRS.
It is the responsibility of the ERO to retain Form SC8453 for three (3) years as validation of the electronically filed South Carolina income tax return. In the event that the SC8453 needs to be submitted to the SC Department of Revenue within the three year period, the following forms and information should be attached to Form SC8453:
Form SC8453 and all attachments should be mailed to:
If prior to transmitting the return, the ERO has made non-substantive changes to Form SC8453 (e.g., corrected an address, the spelling of a name, etc.), it is not necessary to have the taxpayer come in to resign Form SC8453. These changes may be made on the face of the signed Form SC8453 and initialed by the ERO. (Note: These changes should also be made to the return in
Corrections to the return which cause federal AGI to change by more than $25, or the state refund to change by more than $5, will require the taxpayer's new signature.
If errors are found after the return has been transmitted and accepted, Form SC1040X, Amended Return, must be filed via the mail. Amended returns may not be filed electronically.
If an electronically filed return is balance due, Form SC 1040-V, Electronic Payment Voucher, will be included in the completed return. This should either be given to the taxpayer with instructions to mail the voucher, along with payment in full, no later than May 2, 2022 or be attached to the signed Form SC8453. Payments received after May 2, 2022 will be subject to late filing penalties and interest. The voucher and payment should be mailed to:
SCDOR
IIT Voucher
PO Box 100123
Columbia, SC 29202
South Carolina is offering direct deposit of state refunds for tax year 21. Refunds from South Carolina may be deposited either in the same account as the federal refund or in a different account. Direct deposit information may be entered on
If any of the following conditions exist, the SCDOR will issue a paper check:
Taxpayers are advised to wait at least thirty (30) days from the date of acknowledgment before calling the SCDOR to inquire about the status of a refund. The SCDOR Tax Helpline may be reached at 1-803-898-5300. When calling this number, the taxpayer should be prepared to provide the social security numbers and the amount of refund on the face of the return. To check the status of your refund you may also use the following web site: https://mydorway.dor.sc.gov.
To make tax payments, taxpayers may use the South Carolina free tax portal, MyDORWAY. Direct your browser to the following web site: https://mydorway.dor.sc.gov.
Phone: 1-800-739-9998
Fax: 1-316-612-5830
Form SC 1040-V
1-803-898-5300
Columbia Area:1-803-898-5280
Outside Columbia Area: 1-800-763-1295
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