SC1040: Individual Income Tax Return (2024)
South Carolina · South Carolina DOR · Used for tax years 2024
Form SC1040 is South Carolina's 2024 Individual Income Tax Return. It reports income, state additions and subtractions, taxes, credits, and payments to calculate your refund or balance due.
What you'll need
Have your 2024 federal return available for your federal taxable income, filing status, and dependent information. The SC1040 also asks for Social Security numbers and each dependent’s relationship and date of birth.
Attach the documents that apply to your return:
- Amended return: Schedule AMD.
- Part-year or nonresident filing: SC Schedule NR.
- Income and tax adjustments: An explanation for other additions to income, SC4972 for tax on a lump-sum distribution, or I-335 for tax on active trade or business income.
- Other nonrefundable credits: SC1040TC and other state returns.
- South Carolina withholding: W-2 or SC41 for line 16, and 1099 for line 20.
- Refundable credits: I-319 for tuition, I-333 for Anhydrous Ammonia, I-334 for Milk Credit, I-360 for Classroom Teacher Expenses, or I-361 for Parental Refundable Credit.
- Check-off contributions: I-330.
- Estimated tax underpayment penalty: SC2210.
For direct deposit or ACH debit, provide your US bank account information on line 37.
How to file
Complete the return and applicable attachments, then sign and date it. If you are married filing jointly, both spouses must sign.
Mail a return with a refund or zero tax due to:
SC1040 Processing Center
PO Box 101100
Columbia, SC 29211-0100
Mail a return with a balance due to:
Taxable Processing Center
PO Box 101105
Columbia, SC 29211-0105
If you owe a balance, select a payment option on line 36. The form lists MyDORWAY at dor.sc.gov/pay or ACH debit using US bank information on line 37. These are payment options, not electronic return-filing instructions.
Common mistakes
- Do not check “Composite” as an individual. That box is only for a composite return filed on behalf of a partnership or S corporation.
- Do not enter a negative amount on line 1. If federal taxable income is zero or less, enter zero. Lines 5 and 15 also require zero if the calculated amount is negative.
- Do not include personal service income in the out-of-state income/gain subtraction on line h.
- Follow the amended-return reminders. Attach Schedule AMD, use it to calculate line 23, and carry line 24 to line 30 and line 25 to line 31.
- Choose a refund option on line 35 if you have a refund. Direct deposit requires line 37 and is for US accounts only.
- Check bank details. The routing number must have 9 digits and begin with 01 through 32. The bank account number must have 1–17 digits.
- Both spouses must sign a married-filing-jointly return.
Questions people ask
How do I mark an amended return?
Check the “Amended Return” box and attach Schedule AMD. Use Schedule AMD for the line 23 calculation.
What if I filed a federal or state extension?
Check the “Extension” box. Enter any amount paid with the extension on line 18.
How can I receive my refund?
Choose direct deposit or a paper check on line 35. Direct deposit is available only for US accounts and requires your bank information on line 37.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 27 lets you enter the amount from line 24 that you want credited to your 2025 estimated tax.
Where do I report Use Tax?
Report Use Tax due on online, mail-order, or out-of-state purchases on line 26. The form says Use Tax is based on your county’s Sales Tax rate. If you certify that no Use Tax is due, check the box on that line.