SC1040ES: Individual Declaration of Estimated Tax (2025)

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

Form SC1040ES is South Carolina’s Individual Declaration of Estimated Tax payment voucher for 2025. It identifies the taxpayer, the quarter being paid, and the estimated tax payment amount, with a checkbox for composite filers.

Who files this form

You must file a Declaration of Estimated Tax if you expect to owe $100 or more when you file your 2025 South Carolina Individual Income Tax Return, SC1040. Use the Estimated Tax Worksheet to calculate your payments.

The text lists these exceptions:

  • Individuals whose prior-year tax liability was $0 for a full 12-month year.
  • South Carolina nonresidents doing business in the state under a contract of more than $10,000, with tax withheld at 2% from each contract payment.
  • Farmers and commercial fishermen whose farming or fishing income is at least two-thirds (66.67%) of their total gross income for 2024 or 2025. They may use the special payment options listed under deadlines instead of making four quarterly payments.

When it's due

Estimated payments for tax year 2025

For calendar-year filers, payments are due in four equal installments:

| Installment | Due date |

| --- | --- |

| First quarter | April 15, 2025 |

| Second quarter | June 16, 2025 |

| Third quarter | September 15, 2025 |

| Fourth quarter | January 15, 2026 |

You may pay all your 2025 Estimated Tax on April 15, 2025. Instead of making the last payment on January 15, the 2025 instructions allow you to file your SC1040 by February 2 and pay the full balance due.

If your filing requirement begins later

For tax year 2025, if you were not required to file on April 15:

  • First payment due June 16, 2025 if you meet the requirement after April 1 and before June 1.
  • First payment due September 15, 2025 if you meet the requirement after June 1 and before September 1.
  • First payment due January 15, 2026 if you meet the requirement after September 1.

Special schedules for tax year 2025

  • Qualifying farmers and commercial fishermen may pay all Estimated Tax by January 15, 2026, or file their 2025 SC1040 and pay the total tax due by March 2, 2026.
  • Fiscal-year filers pay on the 15th day of the fourth, sixth, and ninth months of the fiscal year and the first month of the following fiscal year.

What you'll need

Have these records and details available to calculate your payment:

  • Your 2024 SC1040. Nonresidents also use their 2024 Schedule NR.
  • Your 2025 federal Form 1040ES, line 3, for the federal taxable income used in the worksheet.
  • Information about South Carolina adjustments, nonrefundable credits, and 2025 state tax withheld or expected to be withheld from wages, pensions, and annuities.
  • Your SC4972, I-335, or SC1040TC, if used for the worksheet's additional tax or credit entries.
  • Any 2024 overpayment applied to 2025 Estimated Tax and records of Estimated Tax payments already made.

For a paper voucher, provide your name, address, SSN, payment amount, and payment quarter. Include your spouse's name and SSN if filing jointly.

If you choose to create a MyDORWAY account, you need your SSN, ITIN, or FEIN, plus your last payment amount or a copy of your last return. An account is not required to make an online payment.

How to file

Pay online

  1. Go to dor.sc.gov/pay.
  2. Select Individual Income Tax Payment.
  3. Enter your SSN, ITIN, or FEIN and legal name, then select Individual Income Tax.
  4. Select Estimated Payment.
  5. Enter the required information, choose a payment method, and complete its required steps.

MyDORWAY accepts ACH debit and credit card payments with no convenience fees. Do not mail a paper SC1040ES if you pay online.

If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.

Pay by mail

  • Use only black ink on the SC1040ES and your check.
  • Complete the identifying information and mark the payment quarter with an X.
  • Enter the payment amount in whole dollars without a dollar sign. It should match line 11 of your 2025 Estimated Tax Worksheet.
  • Make your check payable to SCDOR. Put your name, SSN, and 2025 SC1040ES in the memo. Do not send cash.

Mail the voucher and payment together in one envelope to:

SCDOR, IIT Voucher

PO Box 100123

Columbia, SC 29202

Do not mail the SC1040ES if no payment is due.

Common mistakes

  • Using the wrong payment form: Use SC1040V for an Individual Income Tax return payment, rather than SC1040ES.
  • Mailing an unnecessary voucher: Do not mail SC1040ES after paying online or when no payment is due.
  • Leaving out required entries: Include your SSN, your spouse's SSN if filing jointly, and the payment quarter. Include your apartment number and ZIP code in your address.
  • Entering the wrong payment amount: Use whole dollars without a dollar sign and match the amount to worksheet line 11.
  • Preparing a paper payment incorrectly: Use black ink, make the check payable to SCDOR, and include the required memo information. Do not send cash.
  • Paying too little or too late: The text warns that insufficient or late payments may result in a penalty.
  • Not keeping payment records: Complete the Record of Estimated Tax Payment for your records. SCDOR does not mail a statement of Estimated Tax paid during the year.

Questions people ask

Do I need a MyDORWAY account to pay online?

No. You can pay through MyDORWAY without an account or additional paperwork and receive immediate transaction confirmation.

What if my estimated tax changes during the year?

If your Estimated Tax substantially increases or decreases because of changes in income, dependents, or withholding, file an adjusted declaration by the next payment due date. Complete the Adjusted Declaration Schedule using corrected federal income and deduction amounts, and use SC1040ES to make the adjusted payment.

When should I check the Composite Filer box?

Check it if the payment will be claimed on an SC1040 filed for nonresident partners or shareholders of a partnership or S corporation.

How can I generally avoid an underpayment penalty?

The text says you can generally avoid a penalty by making timely Estimated Tax payments equal to 100% of the tax shown due on your prior-year SC1040. That return must have covered a full 12-month year. If your prior-year adjusted gross income was more than $150,000, the percentage increases to 110%. The text also warns that not paying at least 90% of the total tax due may result in a penalty. See SC2210 at dor.sc.gov/forms for more information.

Official sources

All versions of SC1040ES