South Carolina tax forms & filing.

Things to know about filing in South Carolina

• South Carolina has a 'Two Wage Earner Credit' that benefits married couples filing jointly where both spouses earn income — applied automatically on the SC1040 schedule.
• South Carolina offers a generous retirement income deduction for residents over a defined age threshold. The exclusion amount is per filer, and certain military retirement is fully excluded.
• South Carolina has no state estate or inheritance tax — federal estate tax only.
• South Carolina conforms to federal AGI as the starting point but with selective decoupling on certain federal provisions.

South Carolina Two Wage Earner Credit — for joint filers

South Carolina offers a Two Wage Earner Credit on the SC1040 for married couples filing jointly where both spouses earn income. The credit reduces SC tax owed and is applied automatically on the SC1040 schedule when both spouses' W-2 income (or self-employment income) meets the threshold.

The credit recognizes the 'marriage penalty' that progressive brackets can create for dual-earner couples — where joint filing pushes the couple into higher brackets than either spouse would face individually. The credit partially offsets this penalty.

DIY software handles this when configured correctly, but the credit is sometimes overlooked. We confirm at intake for SC married couples with dual income.

South Carolina retirement income — generous treatment for older residents

South Carolina offers a generous retirement income deduction for residents over a defined age threshold. The exclusion amount is per filer (so both spouses in a joint return each get their own) and covers qualified pension, 401(k), IRA, and similar retirement income.

Military retirement income is fully excluded for SC residents, regardless of age — a separate, more generous treatment than the general retirement deduction.

Social Security benefits are fully excluded from SC tax under federal-conformity rules. The combination makes SC reasonably retirement-friendly, particularly for military retirees.

Where's my refund?

The South Carolina Department of Revenue runs the official refund-status tracker. You'll need your Social Security number, filing status, and exact refund amount (in some cases, the tax year and a return-amount input).

Check your South Carolina refund status →

Multi-state considerations

If you lived or worked in more than one state during the tax year, you typically file a part-year resident return in each state. If you live in one state and work in another, you usually file as a resident where you live and as a nonresident in the work state — claiming a credit on the resident return for taxes paid to the work state. Reciprocity agreements between some neighboring states change this default; we map this out at intake.

South Carolina-specific multi-state nuances are addressed in the quirks list above when they apply.

Get the current-year forms

State tax rates, brackets, and forms change every year. We point to the South Carolina Department of Revenue as the authoritative source for current-year information. Form numbers above are stable; rates, deduction amounts, and credit limits are not — always verify before relying on a specific dollar amount.

Open the South Carolina Department of Revenue website →