SC1040: Individual Income Tax Return (2025)

South Carolina · South Carolina DOR · Used for tax years 2025

Form SC1040 is South Carolina's 2025 Individual Income Tax Return. It reports income, state income adjustments, taxes, credits, withholding, and payments to calculate a refund or balance due.

What you'll need

Have your 2025 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 following when applicable:

  • Amended return: Schedule AMD.
  • Part-year or nonresident filing: SC Schedule NR.
  • Other additions to income: An explanation.
  • Lump sum distribution tax: SC4972.
  • Active Trade or Business Income tax: I-335.
  • Other nonrefundable credits: SC1040TC and other state returns.
  • SC income tax withheld: W-2 or SC41. For other SC withholding, attach 1099.
  • Tuition tax credit: I-319.
  • Other refundable credits: 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.
  • Underpayment of estimated tax penalty: SC2210.

For direct deposit or ACH debit, provide your US bank account information on line 37.

How to file

Sign and date your return. If you are married filing jointly, both spouses must sign.

Mail returns with a refund or zero tax due to:

SC1040 Processing Center

PO Box 101100

Columbia, SC 29211-0100

Mail returns with a balance due to:

Taxable Processing Center

PO Box 101105

Columbia, SC 29211-0105

Payment options: Line 36 lists MyDORWAY at dor.sc.gov/pay or ACH debit using your US bank information on line 37. These are payment options. The supplied form does not give e-filing instructions.

Common mistakes

  • Do not check the Composite box as an individual. It is only for a composite return filed on behalf of a partnership or S corporation.
  • Follow the amended-return reminders. Check the Amended Return box, attach Schedule AMD, and use it to calculate line 23. Transfer line 24 to line 30 and line 25 to line 31.
  • Nonresident filers must use Schedule NR. Enter its line 48 total on SC1040 line 5.
  • Do not include personal service income in the out-of-state income/gain subtraction on line h.
  • Choose a refund option on line 35 if you have a refund on line 30. Direct deposit requires line 37 and is for US accounts only.
  • Check your bank information. The routing number must have 9 digits and begin with 01 through 32. The bank account number must have 1 to 17 digits.
  • Both spouses must sign a married-filing-jointly return.

Questions people ask

What should I enter if my federal taxable income is zero or negative?

Enter zero on line 1 if your federal taxable income is zero or less. The form also has a separate subtraction entry on line r for a negative amount of federal taxable income.

Should I mark the form if I filed an extension?

Yes. Check the Extension box if you filed a federal or state extension. 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.

Where do I report Use Tax?

Use line 26 for Use Tax due on online, mail-order, or out-of-state purchases. 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.

Official sources

All versions of SC1040