How many credit hours did the student complete in 2021? ___________ Is it at least 30 credit hours or 30 equivalent hours? Did the student receive a high school diploma from one of the following? • a SC high school • a high school homeschool program in SC in the manner required by law • a preparatory high school outside SC while being a dependent of a parent or guardian who is a legal SC resident Month and year the student first enrolled in a qualifying college or university: _______________ (see instructions for a complete list of qualifying colleges and universities) Was this enrollment within 12 months after graduating from high school? Was the student admitted, enrolled, and classified as a degree-seeking undergraduate, or was the student enrolled in a certificate or diploma program of at least one year? Did the student qualify for in-state tuition during the tax year? Did the student receive a LIFE or Palmetto Fellows Scholarship for all semesters attended? Did the student attend one semester, Spring or Fall, but not both at Converse or Wofford and complete the required equivalent hours? ELIGIBLE FOR TUITION TAX CREDIT Did the student earn credit hours after four years from the date the student first enrolled in a qualifying college or university? Answer NO if additional time was granted due to medical necessity. Was the student in default on a student loan? Answer NO if the loan was paid in full. Was the student found guilty of any alcohol or drug related misdemeanor during the year? NOT ELIGIBLE Has the student ever been found guilty of any felonies? Answer NO if the record has been expunged. NO NO NO NO NO NOT ELIGIBLE NOT ELIGIBLE NOT ELIGIBLE NOT ELIGIBLE NOT ELIGIBLE NOT ELIGIBLE NOT ELIGIBLE NOT ELIGIBLE NO NOT ELIGIBLE YES YES YES YES YES YES YES NO YES NO YES NO NO YES YES YES YES NO NO NO Did the student attend one semester, Spring or Fall, but not both, and complete at least 15 credit hours? YES Month and year student received their high school diploma: _______________ Did the student receive this diploma during or after May 2016? 33501214 2021 TUITION TAX CREDIT Did the student complete the required equivalent hours approved by the authorized Disability Service Provider at the qualifying institution? NO NOT ELIGIBLE STUDENT ELIGIBILITY FOR TUITION TAX CREDIT STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 1350 I-319 (Rev. 3/121) 3350 dor.sc.gov

If you are completing more than one I-319, combine the Tuition Tax Credit amounts and enter the total on SC1040, line 21. Complete one I-319 for each student. Attach form to the SC1040. Student Parent Legal Guardian Other person eligible to claim student as a dependent I-319 (Rev. 3/1/21) 3350 < > Amount of scholarships and grants (see instructions for scholarship and grant information) ................... Subtract line 5 from line 4 ......................................................................................................................... Multiply line 6 by 50% ............................................................................................................................... Credit limit ........................................................................................................................

Enter the lesser of line 7 or line 8. This is your Tuition Tax Credit. Enter on SC1040, line 21..................... $ $ $ $ 1,500 $ Tuition limit for 4-year independent college or university (if applicable) (See instructions for tuition limit) ............................................................................................................ Lesser of line 2 Total or line 3 (enter amount from line 2 Total if line 3 does not apply) ........................... 1350 2021 TUITION TAX CREDIT Student's first name and middle initial Student's last name Student's Social Security Number Name of qualified college or university in which student was first enrolled Name of high school Name of qualified college or university attended during the tax year Name of qualified college or university attended during the tax year Name of qualified college or university attended during the tax year Month/Year through Month/Year Month/Year through Month/Year Month/Year through Month/Year 33502212 Name of taxpayer Social Security Number Select one of the following: Did you pay the tuition? Yes No Did the student receive the LIFE or Palmetto Fellows Scholarship? If yes, Yes No Spring 2021 Fall 2021 Credit Hours and Tuition Information:

3. 4. $ $ 3. 4. 5. 6. 7. 8. 9. 5. 6. 7. 8. 9. Total Fall Term Interim Summer Term Spring Term 1. Number of semester hours completed during tax year .... Qualified tuition paid ........................................................ $ 2. $ $ $ $ STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE Month/Year graduated Month/Year first enrolled dor.sc.gov See instructions for semester hours requirements and qualifying tuition definitions.

Qualifying Colleges and Universities: Beginning with the 2018 tax year, the credit is 50% of tuition paid, not to exceed $1,500 per tax year, for 2-year and 4-year institutions. 4-Year Public Institutions The Citadel, Clemson University, Coastal Carolina University, College of Charleston, Francis Marion University, Lander University, Medical University of South Carolina, South Carolina State University, University of South Carolina, USC Aiken, USC Beaufort, USC Upstate, Winthrop University 4-Year Independent Institutions Allen University, Anderson University, Benedict College, Bob Jones University, Charleston Southern University, Claflin University, Coker College, Columbia College, Columbia International University, Converse College, Erskine College, Furman University, Limestone College, Morris College, Newberry College, North Greenville University, Presbyterian College, Southern Wesleyan University, Voorhees College, Wofford College Qualifying tuition is limited to $12,268 per school year. 2-Year Institutions Aiken Technical College, Central Carolina Technical College, Denmark Technical College, Florence-Darlington Technical College, Greenville Technical College, Horry-Georgetown Technical College, Midlands Technical College, Northeastern Technical College, Orangeburg-Calhoun Technical College, Piedmont Technical College, Spartanburg Methodist College, Spartanburg Community College, Technical College of the Lowcountry, Tri-County Technical College, Trident Technical College, USC Lancaster, USC Salkehatchie, USC Sumter, USC Union, Williamsburg Technical College, York Technical College Credit Hours Requirements: Annual Credit Hours Requirement A student attending both the spring and fall semesters must complete 30 credit hours. Semester Credit Hours Requirement A student attending only the spring or fall semester must complete 15 credit hours during the semester attended. Exceptions to the credit hours requirement apply for the following colleges: College Semester Credit Hours Required 12 12 Converse Wofford Summer credit hours do not count toward the semester requirement for credit hours. You cannot claim Tuition Tax Credits for more than four consecutive years after the date of enrollment in an eligible college or university. An extension of the 4-year credit period may be granted due to medical necessity as defined by the South Carolina Commission on Higher Education (SCCHE). Direct your questions concerning medical necessity to your college or university's Office of Disability Services. Qualified Tuition: Qualified tuition is the amount charged by a college or university as a condition of enrollment and includes required fees. The cost of dorm rooms, books, and meals are not included in tuition. Tuition Limit: A tuition limit ($12,268 for 2021) applies to students at independent 4-year colleges and universities. The tuition limit is the average tuition paid to public 4-year colleges and universities other than technical or research schools. The tuition limit is determined each year by the SCCHE. If the student did not attend a full year of college in 2021, calculate the tuition limit by multiplying $12,268 by the credit hours that apply to all terms attended, and then dividing the result by the annual 30-hour requirement. For the following schools, when a student attends the spring or fall semester, but not both, multiply the tuition limit by the total credit hours assigned to all terms attended (including interim terms) and divide by the annual credit hour requirement. Converse Wofford College Semester + Interim/Other 12 12 6 4 INSTRUCTIONS

Information For Students With Disabilities: Eligible institutions may authorize equivalent credit hours for those students with a disability as certified under the Americans with Disabilities Act and Section 594 of the Rehabilitation Act of 1973. Attach the CHE-400, Students with Disabilities Tuition Tax Credit Verification, to your return. The CHE-400 is available at dor.sc.gov/forms. Frequently Asked Questions: What if more than one person pays the tuition? If an eligible student and a qualifying individual have both contributed to paying qualified tuition, they may each claim the credit. To determine each individual's credit, multiply the total credit by the tuition paid by the individual and divide by the amount paid by both. Complete an I-319 for each individual, and attach to each return. Example: Student pays $2,000 in tuition. Parent pays the remaining $6,000. If together they are entitled to the maximum $1,500 credit, Student is entitled to $375 ($1,500 x $2,000 ÷ $8,000) and Parent is entitled to $1,125 ($1,500 x $6,000 ÷ $8,000). When may an ineligible student later become eligible? • A student in default of a student loan may qualify for those terms beginning after the student pays off the loan. • A student who loses a LIFE or Palmetto Fellows Scholarship may qualify for those terms beginning after the loss of the scholarship. • A student who qualifies for in-state tuition after enrollment may qualify for those terms to which the in-state tuition applies. • A student ineligible in the spring semester who becomes eligible for the fall semester must complete the annual requirement for credit hours. What is the credit limit for 2021 if the student attends a 2-year and 4-year college or university within the 2021 tax year? A student who qualifies to include credit hours from a 2-year and 4-year college or university within the same taxable year is eligible for a maximum credit amount of $1,500. When a student qualifies by completing the semester requirement of credit hours, does tuition for non-semester credit hours qualify for the credit? You may claim tuition paid for non-semester credit hours only if the student is seeking a degree from the school offering the course and if the student graduated from high school before the course began. A student seeking a degree at one college or university may transfer to another college or university in order to seek a degree and qualify at both schools. How long may I claim the credit? The student must enroll in an eligible institution within 12 months of graduating from high school. The credit is available for four consecutive years from the date of enrollment, whether the student takes a break or not. Example: Student, a senior at Converse in 2021, completes 6 credit hours in the interim term and 12 credit hours in the spring semester (18 credit hours total) before graduating. Student's tuition limit is $7,361 ($12,268 x 18 ÷ 30). At all other independent 4-year institutions, the tuition limit when a student attends the spring or fall semester, but not both, is $6,134 ($12,268 x 15 required semester hours ÷ 30 hours annual requirement). Scholarships or Grants: Before calculating the credit, deduct any scholarships or grants used to pay qualified tuition. Do not deduct any scholarships or grants that do not reduce tuition and are not used to pay tuition. Scholarships or grants include: • academic scholarships • athletic scholarships • South Carolina Tuition Grants • Pell Grants • Supplemental Educational Opportunity Grants Scholarships or grants do not include: • student loans • IRC Section 127 educational assistance plans • payment for teaching, research or other services • veteran educational assistance benefits

The Family Privacy Protection Act Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes. Social Security Privacy Act Disclosure It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for securing proper identification. Your Social Security Number is used for identification purposes. To which year does the payment apply? The tuition must be claimed in the year it is paid. The tuition qualifies for the credit if the student qualifies for the credit in the year of payment. Can a nonresident claim the credit? A nonresident taxpayer may claim the credit as long as the qualifying student is a resident. The student must be eligible for in-state tuition and fees. In-state eligibility requires a student to establish domicile in South Carolina. How many credit hours must a student complete to be eligible for the credit? The student must complete at least 30 credit hours (15 if only attending one semester) at the end of the taxable year for which the credit is claimed, or its equivalent as determined by the SCCHE. Meeting the institution's requirements to be considered a full-time student is not a factor in determining eligibility for the Tuition Tax Credit. See these instructions for equivalent credit hour requirements. What is the definition of completed hours? A student is considered to have completed a course regardless of the grade achieved. A student who receives an incomplete grade or withdraws from a course is not considered to have completed a course for purposes of the 30 credit hour requirement. May a student who transfers from out-of-state to an in-state college or university become eligible? The student can only become eligible by enrolling in the in-state college or university within 12 months of graduating high school and by qualifying for in-state tuition.

Answer these questions to see if you qualify: A. Were you a full-year resident of South Carolina in 2021? If you answered No, STOP. You do not qualify for this credit. B. Were you eligible for the Earned Income Tax Credit (EITC) on your federal return for 2021? If you answered No, STOP. You do not qualify for this credit. The South Carolina Earned Income Tax Credit is available for full-year resident individuals. For tax year 2021, the non-refundable credit is equal to 83.33% of the federal Earned Income Tax Credit allowed the taxpayer. The credit is phased in over six years until fully phased in for tax year 2023. Example: On their 2021 federal return, Taxpayer A's federal Earned Income Tax Credit was $1,190. By multiplying $1,190 by 83.33% (the EITC amount allowed by South Carolina in 2021), the taxpayer's South Carolina EITC amount is $992. Attach this completed schedule to your SC1040. Name SSN or ITIN 37241215 STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE SC SCH.TC-60 (Rev. 3/1/2) 3724 2021 1350 SOUTH CAROLINA EARNED INCOME TAX CREDIT Yes No Credit Calculation 1. Earned Income Tax Credit (EITC) allowed on your 2021 federal return.................. 2. Credit percentage .................................................................................................... 3. South Carolina Earned Income Tax Credit (multiply line 1 by line 2) ...................... Enter this amount on the SC1040TC. 1.____________ .00 2.____________ 3.____________ .00 dor.sc.gov The Family Privacy Protection Act Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes. Social Security Privacy Act Disclosure It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for securing proper identification. Your Social Security Number is used for identification purposes. INSTRUCTIONS 83.33%

EKs D Z2021 REV: 1ϭ/0ϯ/2021 2021 SC1040 INDIVIDUAL INCOME TAX FORM AND INSTRUCTIONS SOUTH CAROLINA DEPARTMENT OF REVENUE DOR.SC.GOV

TABLE OF CONTENTS Reminders ..................................................................................................................................................... 1 Electronic Filing ............................................................................................................................................. 2 New for 2021 ................................................................................................................................................ 3 ĞĨŽƌĞzŽƵ&ŝůĞ ͘͘͘........................................................................................................................................... 5 Tax Help ........................................................................................................................................................ 6 Frequently Asked Questions…………………………………………………………………………………………………………………….7 SC1040 Instructions……………………………………………………………………………………………………………………………….1ϭ SC1040…………………………………………………………………………………………………………………………………………………..͘ϯϬ Tax Tables………………………………………………………………………………………………………………………………………………͘ϯϯ REMINDERS The due date for filing your 2021 South Carolina Individual Income Tax return is April 18, 2022. Find forms at dor.sc.gov/forms. Mail returns to: Refunds or zero tax: Balance due: SC1040 Processing Center Taxable Processing Center PO Box 101100 PO Box 101105 Columbia, SC 29211-0100 Columbia, SC 29211-0105 Paying online is quick and easy! Make payments on MyDORWAY, our secure tax portal! Pay any balance due using our free tax portal, MyDORWAY. Visit dor.sc.gov/pay and select Individual Income Tax Payment to get started. If you’re expecting a refund, your options are direct deposit, debit card, or paper check. Direct deposit is the fastest, safest, and easiest way to receive your refund. Other refund options like paper checks cost taxpayers 10 times more to process, take longer to get to you, and can be lost or stolen. If you need more time to file your SC1040, visit dor.sc.gov/pay, select Individual Income Tax Payment, then select Extension Payment on the following screen. Your payment on MyDORWAY automatically submits your filing extension request—no additional paperwork required! South Carolina Use Tax is due on purchases made outside of South Carolina for use, storage, or consumption in South Carolina, when the state Sales and Use Tax has not already been collected by the seller. Examples include purchases made online, when visiting another state, or through out-of-state catalog companies and home shopping networks. Use Tax can be paid on the SC1040 (line 26), online with your MyDORWAY account, or by completing the UT-3/UT-3W. A worksheet is included in the SC1040 Instructions to help you calculate and pay Use Tax. 1

Ready for your refund?

Ready for your refund? Whether you file online or by paper, choose to receive your refund by direct deposit. It’s fast, accurate, and secure! Other refund options like paper checks cost taxpayers 10 times more to process, take longer to get to you, and can be lost or stolen. Learn more at dor.sc.gov/refund. Go direct! File online and choose direct deposit. Filing online and choosing direct deposit is the quickest and most secure way to complete your South Carolina return and get your refund. Visit dor.sc.gov/iit-filing for information on your electronic filing options. Free and low cost options are available! x You may qualify to file online for free! Visit dor.sc.gov/services/free-file to find vendors and qualification information. Have a balance due? You have until May 2, 2022 to file and pay any balance due if you file and pay online! This does not apply to federal returns or returns submitted by paper. x Select Individual Income Tax Payment to get started. x Pay electronically by ACH Debit when you file your return. Enter your bank information. x The SCDOR will make a request to your bank for payment of the South Carolina taxes you owe. Your bank will automatically debit your account for the requested funds. No further action is needed on your part! Pay electronically! It’s fast and easy! Whether you file online or by paper, if you have a balance due, choose to pay your taxes electronically! Paying online is quick and easy! Use our free and secure tax portal, MyDORWAY, at dor.sc.gov/pay to make your payment. 

NEW FOR 2021 2021 LEGISLATIVE UPDATE – A list of significant changes in tax and regulatory laws and regulations enacted during the 2021 legislative session is available at dor.sc.gov/policy. CONFORMITY – South Carolina recognizes the Internal Revenue Code as amended through December 31, 2020, unless otherwise provided. If adopted Internal Revenue Code sections that expired on December 31, 2020 are extended, but were otherwise not amended by congressional act during 2021, these sections will also be extended for South Carolina Income Tax purposes. INCREASE IN SOUTH CAROLINA DEPENDENT EXEMPTION (line w of the SC1040) – The South Carolina dependent exemption amount for 2021 is $4,300 and is allowed for each eligible dependent, including both qualifying children and qualifying relatives. INCREASE IN MOTOR FUEL INCOME TAX CREDIT – The refundable Income Tax credit increased from 7 cents per gallon to 9 cents per gallon for 2021. Full or part-year resident taxpayers may claim the refundable credit for the lesser of the increase in South Carolina Motor Fuel User Fee they paid during 2021 or the preventative maintenance costs they incurred in South Carolina during the tax year. The credit is limited to two private passenger motor vehicles or motorcycles. To claim the credit, attach a completed I-385 to your return. INCREASE IN EARNED INCOME TAX CREDIT – Full-year residents may claim the South Carolina Earned Income Tax Credit. For 2021, the non-refundable credit is equal to 83.33% of the Federal Earned Income Tax Credit allowed the taxpayer. INCREASE IN TWO WAGE EARNER CREDIT – The maximum credit available for the Two Wage Earner Credit (claimed by a married couple filing jointly when both taxpayers have earned income taxed to South Carolina) has increased. For 2021, the credit is 0.7% of the lesser of $43,333 or the South Carolina qualified earned income of the taxpayer with the lower qualified income for the taxable year. INCOME TAX FOR PASS-THROUGH ENTITIES – A Partnership or S Corporation, including a Limited Liability Company taxed as a Partnership or S Corporation, may elect annually to have its Active Trade or Business Income taxed at the entity level. x Partnerships will use the SC1065 K-1 to inform their partners that the Active Trade or Business Income Tax was paid at the entity level. x S Corporations will use the SC1120S K-1 to inform their shareholders that the Active Trade or Business Income Tax was paid at the entity level. RECAPTURE OF THE SOUTH CAROLINA HOUSING TAX CREDIT – A recapture of the South Carolina Housing Tax Credit is necessary when housing is not in compliance with federal requirements and a recapture of the federal credit is required. To calculate the recapture amount, use the TC 63-R available at dor.sc.gov/forms. For more information, refer to SC Revenue Ruling #21-5, available at dor.sc.gov/policy. 

ELECTRONIC PAYMENT OPTIONS ON THE SC1040 – If you have a balance due on your SC1040, choose an electronic payment option. Paying electronically is fast and easy! Pay your balance due using: x Our online tax portal, MyDORWAY at dor.sc.gov/pay. Select Individual Income Tax Payment to get started. x ACH Debit. Enter your bank information on line 37 of your SC1040. The SCDOR will make a request to your bank for payment of the South Carolina taxes you owe. Your bank will automatically debit your account for the requested funds. No further action is needed on your part! 4

BEFORE YOU FILE Follow these guidelines to make sure your return is processed quickly and your refund is not delayed. Your return may be mailed back to you if you have not provided all the required information. x Make sure you have received ALL of your W-2s and other tax documents. x You need to have your correct Social Security Number (SSN). If you cannot get an SSN, you need to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS. Contact the IRS at 1-800-829-1040 or register at irs.gov using the federal form W-7. x Double check all SSNs, your name, address, and all of your calculations. x Keep a copy of your complete return for your records. x Documents and schedules (if needed) should be placed in the following order: 1. W-2s 2. 1099s with South Carolina Withholding 3. SC1040 – all three pages 4. Schedule NR Nonresident Schedule 5. SC1040TC Tax Credits 6. I-319 Tuition Tax Credit 7. I-385 Motor Fuel Income Tax Credit 8. I-330 Contributions for Check-Offs 9. Any other South Carolina forms and schedules 10. Any federal forms and schedules FOLLOW THESE GUIDELINES TO AVOID COMMON ERRORS THAT CAN LEAD TO DELAYS. DO DON’T ᤯File online. ᤯Use direct deposit, giving you the fastest access to your refund. ᤯Pay your balance due electronically. It's fast and easy! Use our free secure tax portal, MyDORWAY, at dor.sc.gov/pay or enter your bank information on your SC1040 and pay by ACH Debit. ᤯Use the form for the correct tax year. ᤯Include all SSNs and make sure they’re correct. ᤯Mark your filing status. Generally it will match your federal return. ᤯Send all three pages of the SC1040. ᤯Attach your Schedule NR to your SC1040 and make sure you mark the SC Schedule NR box, if applicable. ᤯Sign your return! If married and filing jointly, both taxpayers must sign. ᤯Make sure your mailing address is complete and accurate. ᤯Sign your check, make it payable to SCDOR, and make sure the wording matches the dollar amount. ᤯Include SC Withholding on line 16 for W-2s and line 20 for 1099s. ᤯If you claim a tax credit, attach an SC1040TC and all supplemental tax credit schedules to support the tax credits claimed on the SC1040TC. ᤲClaim the Two Wage Earner Credit, unless your filing status is married filing jointly. ᤲClaim state withholding paid to another state. ᤲSend additional copies of your return. If you file online, you don’t need to submit a paper copy. ᤲUse an SC1040X to change or correct your 2021 return. Instead file a SCH AMD and a new SC1040 with the Amended Return box checked. 

TAX HELP SCDOR Taxpayer Service Centers are located across the state. Visit dor.sc.gov/contact/in-person for locations and hours. The SCDOR Taxpayer Advocate provides assistance for innocent spouse requests for SCDOR debts, certificates of tax compliance, and lottery compliance. If you have a general question or concern, you should first call 1-844-898-8542. If you receive a letter or notice, use the contact information provided on the notice. Taxpayer Advocate: 803-898-5444 Innocent Spouse: 803-898-5199 Compliance: 803-898-8381 Volunteer Income Tax Assistance (VITA) provides free tax assistance to lower income taxpayers, those with disabilities, the elderly, and limited-English speaking taxpayers who need assistance preparing their tax returns. Generally, those who receive these services cannot afford professional tax assistance. Volunteers are located throughout the state. Call 211 for more information. Copies of prior year returns can be provided upon request. To request a copy of a prior year return, complete a Request for Copy of Tax Return or Tax Account Information/Transcript (SC4506), available at dor.sc.gov/forms. You may choose to have copies of your prior year returns mailed or emailed to you. Allow 30 days to receive mailed copies. SSNs will be partially redacted from all copies. You can submit your completed and signed SC4506 by: x Email: RequestForCopies@dor.sc.gov x Fax: 803-737-2934 x Mail: SCDOR, Request for Copies, PO Box 125, Columbia, SC 29214-0890 CONTACT INFORMATION IIT Information IITax@dor.sc.gov 1-844-898-8542 Refund Status 1-844-898-8542 Copies of Returns RequestForCopies@dor.sc.gov Fax: 803-737-2934 Hearing Impaired 800-735-8583 Relay South Carolina Voice: 800-735-2905 TTY: 800-735-8583 Taxpayer Advocate 803-898-5444 

INDIVIDUAL INCOME TAX FREQUENTLY ASKED QUESTIONS (Rev. 10/4/21) 3556 Do I need to file a South Carolina Income Tax return? Resident taxpayers under age 65: • Were you required to file a federal Income Tax return which included income taxable by South Carolina? (Residents of South Carolina are taxed on their entire income, regardless of where it was earned, unless specifically exempted by law.) • Did you have South Carolina Income Tax withheld from your wages? Resident taxpayers age 65 or older: • Married filing jointly (both 65 or older) - Is your gross income greater than the federal gross income filing requirement amount plus $30,000? Find the federal gross income filing requirement amount in the federal 1040 instructions, available at irs.gov. • Any other filing status - Is your gross income greater than the federal gross income filing requirement amount plus $15,000? Find the federal gross income filing requirement amount in the federal 1040 instructions, available at irs.gov. • Did you have South Carolina Income Tax withheld from your wages? Nonresidents: • Did you have South Carolina Income Tax withheld from your wages? • Do you have South Carolina gross income, including income from rental property, businesses, or other investments in South Carolina? If you answered YES to any of these questions, you must file a South Carolina Income Tax return. Am I a resident or a nonresident? You are a South Carolina resident, even if you live outside of South Carolina, if all of the following are true: 1. Your intention is to maintain South Carolina as your permanent home. 2. South Carolina is the center of your financial, social, and family life. 3. When you are away, you intend to return to South Carolina. You are a nonresident if your permanent home is outside South Carolina for the entire year and none of the above applies. What is my residency status if I moved into or out of South Carolina during the tax year? You are a part-year resident and may consider yourself a full-year resident or a nonresident. • If you file as a full-year resident, file the SC1040. Report all your income as though you were a resident for the entire year. You will be allowed a credit for taxes paid on income taxed by South Carolina and another state. Complete the SC1040TC and attach a copy of the other state's Income Tax return. • If you file as a nonresident, file the SC1040 with the Schedule NR. You will be taxed only on income earned while a resident in South Carolina and income from South Carolina sources. You will prorate your deductions. All personal service income earned in South Carolina must be reported. You may choose the filing method that is most beneficial to you. This option is only available for the tax year that you are a part-year resident. How should I file if I am a nonresident of South Carolina but work in this state? File the SC1040 with the Schedule NR. You will be taxed only on income earned in South Carolina and will prorate your deductions. You must report all personal service income earned in South Carolina. How should I file if I am a full-year South Carolina resident but my spouse is not? If you file a joint federal return, you must file a joint SC1040 with Schedule NR. You will report all income for the entire year to South Carolina. Your spouse will only report income earned in this state. If you file separate federal returns, you must file a separate South Carolina return. Your spouse must also file a separate South Carolina return if they have income taxable by South Carolina. What is my residency status if I am in the armed forces? • If you enter the armed forces when you are a South Carolina resident, you keep your South Carolina residency status, even if you are absent from the state on military orders. You are subject to the same residency requirements as any other South Carolina resident and are required to file a South Carolina Income Tax return. • If you are not a South Carolina resident but are stationed in this state by military orders, your military income is not subject to South Carolina tax. If you have other earned income subject to South Carolina tax, file the SC1040 with the Schedule NR. Your spouse may be exempt from South Carolina Income Tax on income from services performed in South Carolina under the Federal Military Spouses Residency Relief Act. See the Schedule NR instructions, available at dor.sc.gov/forms. 7

Do I need to pay South Carolina Use Tax? You may need to pay South Carolina Use Tax if you purchase tangible personal property from out-of-state retailers for use, storage, or consumption in South Carolina. This includes purchases from online retailers, out-of-state catalog companies, in-home shopping networks, or when visiting another state. The Use Tax rate is the 6% state rate plus the applicable local Use Tax rate for the location where the tangible personal property will be used, stored, or consumed. Report and pay your Use Tax using the SC1040, the UT3, Use Tax Return, or using our secure online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. If paying online through MyDORWAY, sign into your existing account or create an account to get started. Refer to the UT-3 instructions, available at dor.sc.gov/forms, for additional information and Use Tax rates by county. You may be responsible for paying Use Tax even if you are not required to file the SC1040. What is the due date of my return? A return for calendar year 2021 is due by April 18, 2022. A return for a fiscal year tax period is due by the 15th day of the fourth month following the close of your tax year. On the front of the return, complete the dates covered by the fiscal year. If you file and pay electronically, you have until May 2, 2022 to submit your return and full payment without penalties or interest. If you don't file and pay by May 2, 2022, penalties and interest will be charged from the tax due date (April 18, 2022) until you file and pay. The May 2, 2022 due date does not apply to federal returns or returns submitted on paper, both of which are due by April 18, 2022. How do I get more time to file? If you need more time to file your South Carolina return: • Request your extension to file by paying your balance due on our free tax portal, MyDORWAY, at dor.sc.gov/pay. Select Individual Income Tax Payment to get started. You do not need to sign in or create a MyDORWAY account. Your payment on MyDORWAY automatically submits your filing extension request. No additional form or paperwork is required. You must pay at least 90% of your state tax due with the extension request by April 18, 2022. • If no Income Tax is due and you have been granted an extension of time to file your federal Income Tax return, we will accept a copy of the federal extension. You do not need to send us a copy of the federal form by the due date of the tax return. • If you do not have a federal extension, you must file the SC4868, Request for Extension of Time to File, by April 18, 2022. You do not have to file the SC4868 if you paid your balance due on MyDORWAY. • When you file your return, mark the Extension box on the front of the SC1040 to indicate you filed an extension. • Enter any payments made with your extension request on line 18 of the SC1040. Can I extend the time to pay my taxes? An extension allows additional time to file your South Carolina tax return, but not to pay any tax due. You will be charged interest, at the prevailing federal rates, on any unpaid tax. Interest is applied from the original due date of the tax return to the date of payment. In addition to the interest, you will be charged a penalty of 0.5% per month for failure to pay at least 90% of the total tax due by the original due date. The penalty will be imposed on the difference between the amount paid with the extension and the tax to be paid for the period. A Penalty and Interest Calculator is available on MyDORWAY, our secure online tax portal, at dor.sc.gov/calculator. What are the penalties for failing to file a return or filing a fraudulent return? Any person who deliberately fails to file a return, files a fraudulent return, or attempts to evade the tax in any manner may be liable for a penalty up to $10,000, imprisoned for up to five years, or both. When will I get my refund? You can check your current year refund status on our secure online tax portal, MyDORWAY, at dor.sc.gov/refund or by calling 1-844-898-8542. To avoid long waiting times, we recommend checking your status online before calling us. Our refund status application is updated nightly and has the same information as our representatives. Processing your return and refund is expected to take 6-8 weeks from the date you filed. How do I file a return for a deceased taxpayer? If a person received income during this tax year but died before filing a return, the South Carolina Income Tax return should be filed by their surviving spouse or by an executor or administrator. Use the same filing status that was used on their final federal Income Tax return. Mark the check if deceased box next to the decedent's Social Security Number. The due date for filing is the same as for federal purposes. In the signature area of the return, write Filing as surviving spouse, if applicable. A personal representative filing the return must sign in their official capacity and attach the SC1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Any refund will be issued to the decedent's surviving spouse or estate. 8

Do I need to round amounts on my return? Round cents to the nearest whole dollar on your return and schedules. For amounts less than 50 cents, round down to 0. For amounts of 50-99 cents, round up to the next dollar. For example: $2.15 becomes $2, $3.50 becomes $4, and $4.75 becomes $5. What tax records do I need to keep? Keep a copy of your return and any schedules, worksheets, or statements used to prepare your return. Keep records that support an item of income or a deduction appearing on a tax return until the limitations period for the return runs out. The limitations period is generally three years from the date the return was filed or due to be filed, whichever is later. Save any records concerning property, home, stocks, and business property you bought and may sell later. The records kept should show the purchase price, date, and related cost. For real property, records should show the cost and date of improvements. Your return may be audited by the IRS or the SCDOR. If audited, the law requires you to show proof of your income, expenses, and cost of assets. When should I file an amended return? File an amended return if you were audited by the IRS or if you amended your federal tax return, unless there was no impact on your state return. An amended return is also necessary if you omitted income, claimed deductions or credits you were not entitled to, failed to claim deductions or credits you were entitled to, or changed your filing status after you filed your initial return. You may apply for a refund on either an amended or delinquent return for any tax period which is open under the statute of limitations. The SCDOR will not issue a refund for requests received beyond the limitations period. In general, a claim for refund must be filed within three years from the date the return was filed or originally due or two years from the date the tax was paid. If a claim is filed within three years from when the return was filed or originally due, the refund is limited to the tax paid within the past three years plus the period of any extension. Withholding, Estimated Taxes, and amounts paid with extensions are considered to have been paid on the date the return was originally due. If a claim is not filed within three years from the date when the return was filed or originally due, the refund is limited to tax paid during the past two years. How do I file an amended return? • Beginning with tax year 2019, file a new SC1040 and check the Amended Return box on the front. Complete the return as it should have been filed, including all schedules and attachments. Complete the SCH AMD, Amended Return Schedule, and submit it with your amended SC1040. • For tax years 2018 and before, use the SC1040X to amend your return. Do not use the SC1040 or the SCH AMD. Forms are available at dor.sc.gov/forms. What if I am audited by the IRS? If you receive a refund or owe additional federal tax, you must file an amended SC1040, along with a Schedule AMD, after the federal audit report becomes final. Check the Amended Return box on page 1 of the SC1040 to indicate that the return is amended. Why was my refund adjusted? The SCDOR assists other state agencies, institutions of higher learning, political subdivisions of the state, and the IRS in collecting overdue accounts. All or part of your refund can be sent directly to these claimant agencies if they notify us that you have a past-due account with them. This may include balances for hospital bills, EMS bills, student loans, and utility bills. The SCDOR charges a $25 administrative fee to complete a refund setoff. If any of your refund is sent to a claimant agency, the SCDOR will notify you in writing. If your refund exceeds the amount owed the claimant agency plus the administrative fee, the balance will be issued to you. If you believe you do not owe the debt, the amount sent was incorrect, or the debt has already been paid, you must contact the claimant agency, not the SCDOR. Our written notification to you will include contact information for the claimant agency. Do I need to file a Declaration of Estimated Tax? You must file a SC1040ES, Declaration of Estimated Tax, if you expect to owe an Income Tax liability of $100 or more with the filing of your SC1040. Use the Estimated Tax Worksheet, found in the instructions of the SC1040ES, to compute your Estimated Tax for tax year 2022: 9

• If you are a resident of South Carolina, use your 2021 SC1040 as a basis for figuring your Estimated Tax. • If you are a nonresident of South Carolina, use your 2021 SC1040 and Schedule NR as a basis to calculate the modified South Carolina taxable income to enter on line 3 of the worksheet. Forms are available at dor.sc.gov/forms. The following taxpayers do not have to file a Declaration of Estimated Tax: • Farmers and commercial fishermen whose gross income from farming or fishing for 2021 or 2022 is at least two- thirds (66.67%) of their total gross income from all sources. Instead of making four quarterly Estimated Tax payments, farmers and commercial fishermen may choose to pay all of their Estimated Tax by January 17, 2023 or file their 2022 SC1040 and pay the total tax due by March 1, 2023. • Individuals whose prior year tax liability was $0 for a full 12 months. • Nonresidents of South Carolina doing business in this state on a contract basis where the contract is more than $10,000 and tax is withheld at 2% from each contract payment. What are the penalties for failing to pay Estimated Tax? You may be charged a penalty if: • You do not pay enough Estimated Tax. • You do not make your payments by the due date and for the required amount. • You do not pay at least 90% of the total tax due. You will not be charged a penalty if your underpayment results from personal service income earned in another state and tax was withheld by the other state. You can avoid a penalty if you make timely Estimated Tax payments equal to 100% of the tax shown due on your SC1040 for the prior tax year (the 100% rule). You must have filed an SC1040 for the prior tax year, and it must have covered a 12-month year. If the adjusted gross income on your prior year SC1040 was more than $150,000, the 100% rule is adjusted to 110% of last year's tax liability. Calculate adjusted gross income by using federal guidelines and making South Carolina adjustments. Refer to the SC2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, available at dor.sc.gov/forms for more information on computing the underpayment penalty. How do I file the Declaration of Estimated Tax? Save time and paper by filing online using our free, secure tax portal, MyDORWAY, at dor.sc.gov/pay. Select Individual Income Tax Payment to get started. You do not need to sign in or create a MyDORWAY account. Do not mail the SC1040ES if you pay online. If you pay by check, make your check payable to SCDOR. Include the SSN, tax year, and 2022 SC1040ES in the memo. Do not send cash. Mail your SC1040ES and payment to SCDOR, IIT Voucher, PO Box 100123, Columbia, SC 29202. Forms are available at dor.sc.gov/forms. How do I change my name or address? Complete the SC8822, Change of Address/Business Location, to notify us of your new name or address. Save time and paper by completing this form on MyDORWAY, our secure online tax portal. Visit MyDORWAY.dor.sc.gov and sign in to your existing account or create a new account to get started. If you wish to notify us by paper, download the SC8822 from dor.sc.gov/forms. If I owe $15,000 or more in connection with any SCDOR return, do I have to file and pay electronically? Yes, according to the Electronic Mandate provided in SC Code Sections 12-54-250 and 12-54-210, you must file and pay electronically. What are my options for filing and paying electronically? You have two options for filing and paying electronically: 1. MyDORWAY: The SCDOR's free, secure tax portal for managing all of your South Carolina taxes is available at MyDORWAY.dor.sc.gov. Payments can be made with ACH debit or credit card. Tutorials for signing up and making payments are available at dor.sc.gov/MyDORWAY-tutorials. You cannot file an SC1040 using MyDORWAY. 2. Fed/State EFile: This option allows you to file both federal and state or just the state return electronically and pay with ACH debit using one of our approved vendors. Visit dor.sc.gov/iit-filing for more information. 10

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(QWHUWKHWD[GXHDPRXQWRQOLQH Line 26: South Carolina Use Tax 8VH7D[LVGXHRQSXUFKDVHVRXWVLGHRI6RXWK&DUROLQDIRUXVHVWRUDJHRUFRQVXPSWLRQLQ6RXWK&DUROLQD8VH7D[LVSDLG WRWKH6&'25ZKHQVWDWH6DOHVDQG8VH7D[KDVQRWEHHQFROOHFWHGE\WKHVHOOHU Instructions - 2021 SC1040 - South Carolina Individual Income Tax Return ,IILOLQJDQDPHQGHGUHWXUQ\RXPXVWHQWHU\RXU2WKHU6&ZLWKKROGLQJRQOLQHRI\RXU6&DQGRQOLQHRI\RXU6&+$0' 

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Instructions - 2021 SC1040 - South Carolina Individual Income Tax Return COUNTY CODES COUNTY CODE COUNTY CODE COUNTY CODE $EEHYLOOH  'LOORQ  0F&RUPLFN  $LNHQ  'RUFKHVWHU  0DULRQ  $OOHQGDOH  (GJHILHOG 

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<ADCBBADCDABC> DPP-047818 <ADCBBADCDABC> DPP-047818 South Carolina Department of Revenue Income Tax Refund Prepaid Debit Card Fee Disclosure and Other Important Disclosures* You do not have to receive your payments on this benefits card. Ask the benefits office about other ways to receive your benefits. Monthly fee Per purchase ATM withdrawal Cash reload $0 $0 $0 in-network $2.00** out-of-network N/A ATM balance inquiry $0 Customer service $0 per call Inactivity $0 We charge 9 other types of fees. Here are some of them: Replacement card, express delivery $15.00 Replacement card, international $15.00 *This document entitled ‘Fee Disclosure and Other Important Disclosures’ is included with, and incorporated in, the South Carolina Department of Revenue Income Tax Refund Prepaid Debit Card Account Agreement. ** Fees can be lower depending on how and where this card is used. See the materials you received with your card for free ways to access your funds and balance information. No overdraft/credit feature. Your funds are eligible for FDIC insurance. For more information about prepaid cards, visit cfpb.gov/prepaid. Find details and conditions for all fees and services in the cardholder agreement. The South Carolina Department of Revenue Income Tax Refund Prepaid Debit Card is issued by Bank of America. There is no fee to purchase or activate this card. 5HY

FS384-135975 © 2019 Bank of America Corporation 

All fees Amount Details Spend money Per purchase with PIN $0 Per purchase with signature $0 Get cash in the U.S. ATM withdrawal, in-network $0 “In Network” refers to Bank of America ATMs. Locations can be found at www.bankofamerica.com/screfund. You will not be charged a fee by Bank of America. ATM withdrawal, out-of-network $2.00 “Out of Network” refers to all the ATMs outside of Bank of America ATMs. You may also be charged a fee by the ATM operator even if you do not complete a transaction.* Bank teller cash withdrawal $5.00 You will be charged this fee after 1 free after each deposit. Available at financial institutions that accept Visa cards. Limited to available balance only. Emergency cash transfer, domestic $15.00 All emergency cash transfers must be initiated through the Prepaid Debit Card Customer Service Center. Information Customer service $0 Online account information $0 ATM balance inquiry $0 Using your card outside the U.S. Each international transaction 2% Of total U.S. dollar amount of transaction International ATM withdrawal $2.50 This is our fee. You may also be charged a fee by the ATM operator even if you do not complete a transaction. Bank teller cash withdrawal $5.00 You will be charged this fee after 1 free after each deposit. Available at financial institutions that accept Visa cards. Limited to available balance only. Emergency cash transfer, outside the U.S. $30.00 All emergency cash transfers must be initiated through the Prepaid Debit Card Customer Service Center Other Online funds transfer $0 Replacement card, domestic $5.00 You will be charged this fee after 1 free replacement Replacement card, express delivery $15.00 Additional charge per request Replacement card, international $15.00 Additional charge per request Inactive account $0 Paper check fee $5.00 * ATM owners may impose an additional “convenience fee” or “surcharge fee” for certain ATM transactions (a sign should be posted at the ATM to indicate additional fees); however, you will not be charged any additional convenience fee or surcharge fee at a Bank of America ATM. A Bank of America ATM means an ATM that prominently displays the Bank of America name and logo. Your funds are eligible for FDIC insurance. Your funds are insured up to $250,000 by the FDIC in the event Bank of America, N.A. fails, if specific deposit insurance requirements are met. See fdic.gov/deposit/deposits/prepaid.html for details. No overdraft/credit feature. Contact Bank of America by calling 1.866.472.4959, 1.866.656.5913 (TTY), or 1.423.262.1650 (Collect, when calling outside the U.S.), by mail at Bank of America, P.O. Box 8488, Gray, TN 37615-8488, or visit www.bankofamerica.com/screfund. For general information about prepaid accounts, visit cfpb.gov/prepaid. If you have a complaint about a prepaid account, call the Consumer Financial Protection Bureau at 1.855.411.2372 or visit cfpb.gov/complaint. List of all fees for South Carolina Department of Revenue Income Tax Refund Prepaid Debit Card FS384-135975 © 2019 Bank of America Corporation CCI-10-18-0309.W 7ROHDUQDERXW%DQNRI$PHULFD¶VHQYLURQPHQWDOJRDOV DQGLQLWLDWLYHVJRWRbankofamerica.com/environment 

‡Amended Return:&KHFNLIWKLVLVDQ$PHQGHG5HWXUQ $WWDFK6FKHGXOH$0'                               ‡&KHFNWKLVER[LI\RXDUHDSDUW\HDURUQRQUHVLGHQWILOLQJDQ6&6FKHGXOH15                                ‡ &KHFNWKLVER[RQO\LI\RXDUHILOLQJDFRPSRVLWHUHWXUQRQEHKDOIRID3DUWQHUVKLSRU 6&RUSRUDWLRQ'RQRWFKHFNWKLVER[LI\RXDUHDQLQGLYLGXDO                                               ‡&KHFNWKLVER[LI\RXKDYHILOHGDIHGHUDORUVWDWHH[WHQVLRQ                                                 ‡&KHFNWKLVER[LI\RXVHUYHGLQDPLOLWDU\FRPEDW]RQHGXULQJWKHILOLQJSHULRG                                    1DPHRIWKHFRPEDW]RQH BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB 30751218 SC1040

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q-1 7D[SD\HU GDWHRIELUWK BBBBBBBBBBBBB                        q-1 00 q-2 6SRXVH GDWHRIELUWK BBBBBBBBBBBBB                         q-2 00 r 1HJDWLYHDPRXQWRIIHGHUDOWD[DEOHLQFRPH                          r 00 s 6XEVLVWHQFHDOORZDQFH PXOWLSO\BBBBBBGD\VE\                  s 00 t 'HSHQGHQWVXQGHUWKHDJHRI\HDUVRQ'HFHPEHURIWKHWD[\HDU     t 00 u &RQVXPHU3URWHFWLRQ6HUYLFHV                                    u 00 v 2WKHUVXEWUDFWLRQV VHHLQVWUXFWLRQV                               v 00 w 6RXWK&DUROLQD'HSHQGHQW([HPSWLRQ VHHLQVWUXFWLRQV                w 00 4 Total subtractions DGGOLQHIWKURXJKOLQHZ                                            4 < 00 5 5HVLGHQWV VXEWUDFWOLQHIURPOLQHDQGHQWHUWKHGLIIHUHQFH1RQUHVLGHQWV HQWHUDPRXQWIURP6FKHGXOH15 OLQH,IOHVVWKDQ]HURHQWHU]HURKHUH7KLVLV\RXUSOUTH CAROLINA INCOME SUBJECT TO TAX 5 00 6 7$;RQ\RXU6RXWK&DUROLQD,QFRPH6XEMHFWWR7D[ VHH6&77        6 00 7 7$;RQ/XPS6XP'LVWULEXWLRQ DWWDFK6&                         7 00 8 7$;RQ$FWLYH7UDGHRU%XVLQHVV,QFRPH DWWDFK,                  8 00 9 7$;RQH[FHVVZLWKGUDZDOVIURP&DWDVWURSKH6DYLQJV$FFRXQWV           9 00 10 $GGOLQHWKURXJKOLQH DQGHQWHUWKHWRWDOKHUH7KLVLV\RXUTOTAL SOUTH CAROLINA TAX        10 00 > 30752216 Page 2 of 3 2021 <RXU661BBBBBBBBBBBBB 

NON-REFUNDABLE CREDITS 11 Child and Dependent Care (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00 12 Two Wage Earner Credit (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00 13 Other nonrefundable credits. Attach SC1040TC and other state returns . . . . . 13 00 14 Total nonrefundable credits (add line 11 through line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00 15 Subtract line 14 from line 10 and enter the difference. If less than zero, enter zero here . . . . . . . . . . . . . . 15 00 PAYMENTS AND REFUNDABLE CREDITS 16 SC income tax withheld (attach W-2 or SC41) . . . . . . . . . . . . . . . . . . . . . . . . . 16 00 17 2021 Estimated Tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 00 18 Amount paid with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00 19 Nonresident sale of real estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 00 20 Other SC withholding (attach 1099) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00 21 Tuition tax credit (attach I-319) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 00 22 Other refundable credits: 22a Anhydrous Ammonia (attach I-333) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22a 00 22b Milk Credit (attach I-334) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22b 00 22c Classroom Teacher Expenses (attach I-360) . . . . . . . . . . . . . . . . . . . . . . 22c 00 22d Parental Refundable Credit (attach I-361) . . . . . . . . . . . . . . . . . . . . . . . . 22d 00 22e Motor Fuel Income Tax Credit (attach I-385) . . . . . . . . . . . . . . . . . . . . . . 22e 00 Total refundable credits (add line 22a through line 22e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 00 AMENDED RETURN: Use Schedule AMD for line 23 calculation. 23 Add line 16 through line 22 and enter the total here . . . . . . . . . . These are your TOTAL PAYMENTS 23 00 24 If line 23 is larger than line 15, subtract line 15 from line 23 and enter the overpayment . . . . . . . . . . . . . . 24 00 25 If line 15 is larger than line 23, subtract line 23 from line 15 and enter the amount due . . . . . . . . . . . . . . . 25 00 AMENDED RETURN: Enter the amount from line 24 on line 30. Enter the amount from line 25 on line 31. 26 USE TAX due on online, mail-order, or out-of-state purchases . . . . . . . . . . . . 26 00 Use Tax is based on your county's Sales Tax rate. See instructions for more information. If you certify that no Use Tax is due, check here . . . . 27 Amount of line 24 to be credited to your 2022 Estimated Tax . . . . . . . . . . . . . 27 00 28 Total Contributions for Check-offs (attach I-330) . . . . . . . . . . . . . . . . . . . . . . . 28 00 29 Add line 26 through line 28 and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 00 30 If line 29 is larger than line 24, go to line 31. Otherwise, subtract line 29 from line 24 and enter the amount to be refunded to you (line 35 check box entry is required) . . . . . . . . . . . . . . . . . . . REFUND 30 00 31 Add line 25 and line 29. If line 29 is larger than line 24, subtract line 24 from line 29, enter the total. This is your tax due 31 00 32 Late filing and/or late payment: Penalties___________ Interest __________ . . . . . . Enter total here 32 00 33 Penalty for Underpayment of Estimated Tax (attach SC2210) Enter exception code from instructions here if applicable ______ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 00 34 Add line 31 through line 33 and enter your balance due (select payment option on line 36) BALANCE DUE 34 00 REFUND OPTIONS Getting a refund? Direct deposit is fast, accurate, and secure! 35 Select one: Direct Deposit (line 37 required) (for US accounts only) Debit Card Paper Check PAYMENT OPTIONS Have a balance due? Pay electronically! It's quick and easy! 36 Select one: 37 Type of Account: Checking Savings

For payments only: Withdrawal Date Withdrawal Amount I declare that this return and all attachments are true, correct, and complete to the best of my knowledge. If prepared by a person other than the taxpayer, this declaration is based on all information of which the preparer has any knowledge. Your signature Date Spouse's signature (if married filing jointly, BOTH must sign) I authorize the Director of the SCDOR or delegate to discuss this return, attachments, and related tax matters with the preparer. Yes No Preparer's printed name Page 3 of 3 2021 Paid Preparer's Preparer signature Date Check if self- employed PTIN Use Firm name (or yours if self- FEIN Only employed), address, ZIP Phone MAIL TO: REFUNDS OR ZERO TAX: SC1040 Processing Center, PO Box 101100, Columbia, SC 29211-0100 BALANCE DUE: Taxable Processing Center, PO Box 101105, Columbia, SC 29211-0105 30753214 Your SSN _____________ 00 Must be 9 digits. The first two numbers of the RTN must be 01 through 32. Routing Number (RTN) Bank Account Number (BAN) 1-17 digits MyDORWAY (pay at dor.sc.gov/pay) ACH Debit (enter your US bank information on line 37) 32

2021 South Carolina Individual Income Tax Tables 5HYLVHG

$W OHDVW %XW OHVV Your tax 3,000 6,000 11,000 17,000                        

  

                  

            

                                

                              

        

                       

                              

                 

           

                                                

                



                     

                     1,000 4,000 7,000 13,000 19,000                       

                           

        

                                                                                 

   

                                                                         

        

                                                                                         

                  

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23,000 29,000 35,000 41,000 47,000 23,000 23,100 $1,085 29,000 29,100 $1,505 35,000 35,100 $1,925 41,000 41,100 $2,345 47,000 47,100 $2,765 23,100 23,200 $1,092 29,100 29,200 $1,512 35,100 35,200 $1,932 41,100 41,200 $2,352 47,100 47,200 $2,772 23,200 23,300 $1,099 29,200 29,300 $1,519 35,200 35,300 $1,939 41,200 41,300 $2,359 47,200 47,300 $2,779 23,300 23,400 $1,106 29,300 29,400 $1,526 35,300 35,400 $1,946 41,300 41,400 $2,366 47,300 47,400 $2,786 23,400 23,500 $1,113 29,400 29,500 $1,533 35,400 35,500 $1,953 41,400 41,500 $2,373 47,400 47,500 $2,793 23,500 23,600 $1,120 29,500 29,600 $1,540 35,500 35,600 $1,960 41,500 41,600 $2,380 47,500 47,600 $2,800 23,600 23,700 $1,127 29,600 29,700 $1,547 35,600 35,700 $1,967 41,600 41,700 $2,387 47,600 47,700 $2,807 23,700 23,800 $1,134 29,700 29,800 $1,554 35,700 35,800 $1,974 41,700 41,800 $2,394 47,700 47,800 $2,814 23,800 23,900 $1,141 29,800 29,900 $1,561 35,800 35,900 $1,981 41,800 41,900 $2,401 47,800 47,900 $2,821 23,900 24,000 $1,148 29,900 30,000 $1,568 35,900 36,000 $1,988 41,900 42,000 $2,408 47,900 48,000 $2,828 24,000 24,100 $1,155 30,000 30,100 $1,575 36,000 36,100 $1,995 42,000 42,100 $2,415 48,000 48,100 $2,835 24,100 24,200 $1,162 30,100 30,200 $1,582 36,100 36,200 $2,002 42,100 42,200 $2,422 48,100 48,200 $2,842 24,200 24,300 $1,169 30,200 30,300 $1,589 36,200 36,300 $2,009 42,200 42,300 $2,429 48,200 48,300 $2,849 24,300 24,400 $1,176 30,300 30,400 $1,596 36,300 36,400 $2,016 42,300 42,400 $2,436 48,300 48,400 $2,856 24,400 24,500 $1,183 30,400 30,500 $1,603 36,400 36,500 $2,023 42,400 42,500 $2,443 48,400 48,500 $2,863 24,500 24,600 $1,190 30,500 30,600 $1,610 36,500 36,600 $2,030 42,500 42,600 $2,450 48,500 48,600 $2,870 24,600 24,700 $1,197 30,600 30,700 $1,617 36,600 36,700 $2,037 42,600 42,700 $2,457 48,600 48,700 $2,877 24,700 24,800 $1,204 30,700 30,800 $1,624 36,700 36,800 $2,044 42,700 42,800 $2,464 48,700 48,800 $2,884 24,800 24,900 $1,211 30,800 30,900 $1,631 36,800 36,900 $2,051 42,800 42,900 $2,471 48,800 48,900 $2,891 24,900 25,000 $1,218 30,900 31,000 $1,638 36,900 37,000 $2,058 42,900 43,000 $2,478 48,900 49,000 $2,898 25,000 31,000 37,000 43,000 49,000 25,000 25,100 $1,225 31,000 31,100 $1,645 37,000 37,100 $2,065 43,000 43,100 $2,485 49,000 49,100 $2,905 25,100 25,200 $1,232 31,100 31,200 $1,652 37,100 37,200 $2,072 43,100 43,200 $2,492 49,100 49,200 $2,912 25,200 25,300 $1,239 31,200 31,300 $1,659 37,200 37,300 $2,079 43,200 43,300 $2,499 49,200 49,300 $2,919 25,300 25,400 $1,246 31,300 31,400 $1,666 37,300 37,400 $2,086 43,300 43,400 $2,506 49,300 49,400 $2,926 25,400 25,500 $1,253 31,400 31,500 $1,673 37,400 37,500 $2,093 43,400 43,500 $2,513 49,400 49,500 $2,933 25,500 25,600 $1,260 31,500 31,600 $1,680 37,500 37,600 $2,100 43,500 43,600 $2,520 49,500 49,600 $2,940 25,600 25,700 $1,267 31,600 31,700 $1,687 37,600 37,700 $2,107 43,600 43,700 $2,527 49,600 49,700 $2,947 25,700 25,800 $1,274 31,700 31,800 $1,694 37,700 37,800 $2,114 43,700 43,800 $2,534 49,700 49,800 $2,954 25,800 25,900 $1,281 31,800 31,900 $1,701 37,800 37,900 $2,121 43,800 43,900 $2,541 49,800 49,900 $2,961 25,900 26,000 $1,288 31,900 32,000 $1,708 37,900 38,000 $2,128 43,900 44,000 $2,548 49,900 50,000 $2,968 26,000 26,100 $1,295 32,000 32,100 $1,715 38,000 38,100 $2,135 44,000 44,100 $2,555 50,000 50,100 $2,975 26,100 26,200 $1,302 32,100 32,200 $1,722 38,100 38,200 $2,142 44,100 44,200 $2,562 50,100 50,200 $2,982 26,200 26,300 $1,309 32,200 32,300 $1,729 38,200 38,300 $2,149 44,200 44,300 $2,569 50,200 50,300 $2,989 26,300 26,400 $1,316 32,300 32,400 $1,736 38,300 38,400 $2,156 44,300 44,400 $2,576 50,300 50,400 $2,996 26,400 26,500 $1,323 32,400 32,500 $1,743 38,400 38,500 $2,163 44,400 44,500 $2,583 50,400 50,500 $3,003 26,500 26,600 $1,330 32,500 32,600 $1,750 38,500 38,600 $2,170 44,500 44,600 $2,590 50,500 50,600 $3,010 26,600 26,700 $1,337 32,600 32,700 $1,757 38,600 38,700 $2,177 44,600 44,700 $2,597 50,600 50,700 $3,017 26,700 26,800 $1,344 32,700 32,800 $1,764 38,700 38,800 $2,184 44,700 44,800 $2,604 50,700 50,800 $3,024 26,800 26,900 $1,351 32,800 32,900 $1,771 38,800 38,900 $2,191 44,800 44,900 $2,611 50,800 50,900 $3,031 26,900 27,000 $1,358 32,900 33,000 $1,778 38,900 39,000 $2,198 44,900 45,000 $2,618 50,900 51,000 $3,038 27,000 33,000 39,000 45,000 51,000 27,000 27,100 $1,365 33,000 33,100 $1,785 39,000 39,100 $2,205 45,000 45,100 $2,625 51,000 51,100 $3,045 27,100 27,200 $1,372 33,100 33,200 $1,792 39,100 39,200 $2,212 45,100 45,200 $2,632 51,100 51,200 $3,052 27,200 27,300 $1,379 33,200 33,300 $1,799 39,200 39,300 $2,219 45,200 45,300 $2,639 51,200 51,300 $3,059 27,300 27,400 $1,386 33,300 33,400 $1,806 39,300 39,400 $2,226 45,300 45,400 $2,646 51,300 51,400 $3,066 27,400 27,500 $1,393 33,400 33,500 $1,813 39,400 39,500 $2,233 45,400 45,500 $2,653 51,400 51,500 $3,073 27,500 27,600 $1,400 33,500 33,600 $1,820 39,500 39,600 $2,240 45,500 45,600 $2,660 51,500 51,600 $3,080 27,600 27,700 $1,407 33,600 33,700 $1,827 39,600 39,700 $2,247 45,600 45,700 $2,667 51,600 51,700 $3,087 27,700 27,800 $1,414 33,700 33,800 $1,834 39,700 39,800 $2,254 45,700 45,800 $2,674 51,700 51,800 $3,094 27,800 27,900 $1,421 33,800 33,900 $1,841 39,800 39,900 $2,261 45,800 45,900 $2,681 51,800 51,900 $3,101 27,900 28,000 $1,428 33,900 34,000 $1,848 39,900 40,000 $2,268 45,900 46,000 $2,688 51,900 52,000 $3,108 28,000 28,100 $1,435 34,000 34,100 $1,855 40,000 40,100 $2,275 46,000 46,100 $2,695 52,000 52,100 $3,115 28,100 28,200 $1,442 34,100 34,200 $1,862 40,100 40,200 $2,282 46,100 46,200 $2,702 52,100 52,200 $3,122 28,200 28,300 $1,449 34,200 34,300 $1,869 40,200 40,300 $2,289 46,200 46,300 $2,709 52,200 52,300 $3,129 28,300 28,400 $1,456 34,300 34,400 $1,876 40,300 40,400 $2,296 46,300 46,400 $2,716 52,300 52,400 $3,136 28,400 28,500 $1,463 34,400 34,500 $1,883 40,400 40,500 $2,303 46,400 46,500 $2,723 52,400 52,500 $3,143 28,500 28,600 $1,470 34,500 34,600 $1,890 40,500 40,600 $2,310 46,500 46,600 $2,730 52,500 52,600 $3,150 28,600 28,700 $1,477 34,600 34,700 $1,897 40,600 40,700 $2,317 46,600 46,700 $2,737 52,600 52,700 $3,157 28,700 28,800 $1,484 34,700 34,800 $1,904 40,700 40,800 $2,324 46,700 46,800 $2,744 52,700 52,800 $3,164 28,800 28,900 $1,491 34,800 34,900 $1,911 40,800 40,900 $2,331 46,800 46,900 $2,751 52,800 52,900 $3,171 28,900 29,000 $1,498 34,900 35,000 $1,918 40,900 41,000 $2,338 46,900 47,000 $2,758 52,900 53,000 $3,178 is: taxable income If your is: tax Your At least But less than is: taxable income If your is: tax Your At least But less than is: taxable income If your is: tax Your At least But less than is: taxable income If your is: tax Your At least But less than is: taxable income If your is: tax Your At least But less than 2021 South Carolina Individual Income Tax Tables 34

53,000 59,000 65,000 71,000 77,000                                      

    

  

  

  

                                                                                                                                                                          

  

  

  

   

                                                                                                      

                     

 55,000 61,000 67,000 73,000 79,000                                      

  

  

  

    

                                                                                                                                                                   

  

  

  

  

                                                                                                                         57,000 63,000 69,000 75,000 81,000                                      

  

    

  

  

                                                                                                                                                                            

   

  

  

  

                                      

               

                                                                    is: tax Your WKDQ OHVV %XW OHDVW $W is: taxable income If your is: tax Your WKDQ OHVV %XW OHDVW $W is: taxable income If your is: taxable income If your is: tax Your $W OHDVW %XW OHVV WKDQ is: taxable income If your is: tax Your $W OHDVW %XW OHVV WKDQ is: taxable income If your is: tax Your $W OHDVW %XW OHVV WKDQ 2021 South Carolina Individual Income Tax Tables 35

83,000 87,000 91,000 95,000 99,000      



 



 



        



 



 



    

  



 



 



 

     



 



 



        



 



 



       



 



 



       



 



 



       



  



 



         



   



  



          

 

  

 

 

        



  



        



  



    

  



  



 

     



  



       



  



        



  



        



  



       



  



          



   



            

 

  

 

  85,000 89,000 93,000 97,000        



  



         



 





    

    



 



 

       



 



         



 



          



 



         



 



         



 



           



  



         

 

 

 

 

     



 



 



    



 



 



    



 



 



 

  



  



 



    



 



 



    



 



  



    



 



  



    



 



 



     



  



  



       

 

 

 

 

 

   2021 Tax Rate Schedule for taxable income of $100,000 or more Important:<RXPXVWXVHWKH7D[7DEOHVLQVWHDGRIWKLV7D[5DWH6FKHGXOHLI\RXUWD[DEOHLQFRPHLVOHVVWKDQ 8VHWKLV7D[5DWH6FKHGXOHIRUDQ\ILOLQJVWDWXVFODLPHGRQWKH6&  0XOWLSO\WKHDPRXQWRQOLQHE\

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DQG  (QWHUWKHGLIIHUHQFHRQOLQH $100,000 or more: Use the tax rate schedule below.  is: tax Your WKDQ OHVV %XW OHDVW $W is: taxable income If your is: tax Your WKDQ OHVV %XW OHDVW $W is: taxable income If your is: tax Your WKDQ OHVV %XW OHDVW $W is: taxable income If your is: tax Your WKDQ OHVV %XW OHDVW $W is: taxable income If your  ;   

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  VXEWUDFW  FRQVWDQW  amount of tax, entered on line 6 of SC1040 is: taxable income If your is: tax Your $W OHDVW %XW OHVV WKDQ ,I6RXWK&DUROLQDLQFRPHVXEMHFWWRWD[RQ6&OLQHLV WKHWD[LVFDOFXODWHGDVIROORZV  Example of Tax Rate Schedule Computation ,IWKHDPRXQWRQ6&OLQHLV$100,000 or more: 2021 South Carolina Individual Income Tax Tables