us-sc/form/individual-income-tax-forms/dor.sc.gov

(forms-site)(forms)(sc1040-2020)2020 SC1040 Individual Income Tax Return (Rev. 10/14/20)#

(forms-site)(forms)(sc1040-2020)(document-1)#

• Amended Return: Check if this is an Amended Return. (Attach Schedule AMD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you are a part-year or nonresident filing an SC Schedule NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box only if you are filing a composite return on behalf of a Partnership or S Corporation. Do not check this box if you are an individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you have filed a federal or state extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you served in a military combat zone during the filing period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Name of the combat zone: _________________________________ 30751200 SC1040 (Rev. 10/14/20) 3075 STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 2020 INDIVIDUAL INCOME TAX RETURN Number of dependents claimed that were under the age of 6 years as of December 31, 2020 . . . . . . . . . Number of taxpayers age 65 or older as of December 31, 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of dependents claimed on your 2020 federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For the year January 1 - December 31, 2020, or fiscal tax year beginning __________, 2020 and ending __________, 2021 1350 Your Social Security Number Check if deceased Spouse's Social Security Number Check if deceased dor.sc.gov First name and middle initial Last name Suffix Spouse's first name, if married filing jointly Last name Suffix Check if new address Mailing address (number and street, PO Box) County code City State ZIP Daytime phone number with area code Check if address is outside US Foreign country address including postal code CHECK YOUR (1) Single (3) Married filing separately - enter spouse's SSN: __________________ FEDERAL FILING STATUS (2) Married filing jointly (4) Head of household (5) Qualifying widow(er) DEPENDENTS First name Last name Social Security Number Relationship Date of birth (MM/DD/YYYY)

INCOME AND ADJUSTMENTS 1 Enter federal taxable income from your federal form. If zero or less, enter zero here Dollars Nonresident filers: complete Schedule NR and enter total from line 48 on line 5 below . . . . . . . . . . . 1 00 ADDITIONS TO FEDERAL TAXABLE INCOME a State tax addback, if itemizing on federal return (see instructions) . . . . . . . a 00 b Out-of-state losses Type: _________________ . . . . . . . . . . . . . . . . . . . . b 00 c Expenses related to National Guard and Military Reserve Income . . . . . . . c 00 d Interest income on obligations of states and political subdivisions other than South Carolina d 00 e Other additions to income. (attach explanation - see instructions) . . . . . . . . e 00 2 Total additions (add line a through line e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 3 Add line 1 and line 2 and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 SUBTRACTIONS FROM FEDERAL TAXABLE INCOME f State tax refund, if included on your federal return. . . . . . . . . . . . . . . . . . . . f 00 g Total and permanent disability retirement income, if taxed on your federal return g 00 h Out-of-state income/gain (do not include personal service income) Check type of income/gain: Rental Business Other ___________ h 00 i 44% of net capital gains held for more than one year. . . . . . . . . . . . . . . . . . i 00 j Volunteer deductions (see instructions) Type: _____________________ j 00 k Contributions to the SC College Investment Program (Future Scholar) or the SC Tuition Prepayment Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . k 00 l Active Trade or Business Income deduction (see instructions) . . . . . . . . . . l 00 m Interest income from obligations of the US government. . . . . . . . . . . . . . . . m 00 n Certain nontaxable National Guard or Reserve pay . . . . . . . . . . . . . . . . . . . n 00 o Social Security and/or railroad retirement, if taxed on your federal return . . o 00 p Retirement Deduction (see instructions) p-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . p-1 00 p-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . p-2 00 p-3 Surviving spouse (date of birth of deceased spouse: _____________) p-3 00 Military Retirement Deduction (see instructions) p-4 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . p-4 00 p-5 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . p-5 00 p-6 Surviving spouse (date of birth of deceased spouse: _____________) p-6 00 q Age 65 and older deduction (see instructions) q-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . q-1 00 q-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . q-2 00 r Negative amount of federal taxable income . . . . . . . . . . . . . . . . . . . . . . . . . r 00 s Subsistence allowance (multiply ______ days by $8) . . . . . . . . . . . . . . . . . s 00 t Dependents under the age of 6 years on December 31 of the tax year . . . . t 00 u Consumer Protection Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u 00 v Other subtractions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v 00 w South Carolina Dependent Exemption (see instructions) . . . . . . . . . . . . . . . w 00 4 Total subtractions (add line f through line w) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 < 00 5 Residents: subtract line 4 from line 3 and enter the difference. Nonresidents: enter amount from Schedule NR, line 48. If less than zero, enter zero here. This is your SOUTH CAROLINA INCOME SUBJECT TO TAX 5 00 6 TAX on your South Carolina Income Subject to Tax (see SC1040TT). . . . . . . 6 00 7 TAX on Lump Sum Distribution (attach SC4972) . . . . . . . . . . . . . . . . . . . . . . . 7 00 8 TAX on Active Trade or Business Income (attach I-335) . . . . . . . . . . . . . . . . . 8 00 9 TAX on excess withdrawals from Catastrophe Savings Accounts . . . . . . . . . . 9 00 10 Add line 6 through line 9 and enter the total here. This is your TOTAL SOUTH CAROLINA TAX . . . . . . . 10 00 > 30752208 Page 2 of 3 2020 Your SSN _____________

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 2020 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 2021 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 30a check box entry is required) This is your REFUND 30 00 REFUND OPTIONS (subject to program limitations) 30a Mark one refund choice: Direct Deposit (30b required) Debit Card Paper Check 30b Direct Deposit (for US accounts only) Type: Checking Savings Routing Number (RTN) Must be 9 digits. The first two numbers of the RTN must be 01 through 12 or 21 through 32. Bank Account Number (BAN) 1-17 digits 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 the total here. This is your BALANCE DUE 34 00 Pay online using our free tax portal, MyDORWAY, at dor.sc.gov/pay. 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 2020 Paid Preparer's Preparer signature Date Check if self- employed PTIN Use Firm name (or yours if self-

FEIN Only employed), address, ZIP

(forms-site)(forms)(sc1040-2021)2021 SC1040 Individual Income Tax Return (Rev. 8/11/21)#

(forms-site)(forms)(sc1040-2021)(document-1)#

• Amended Return: Check if this is an Amended Return. (Attach Schedule AMD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you are a part-year or nonresident filing an SC Schedule NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box only if you are filing a composite return on behalf of a Partnership or S Corporation. Do not check this box if you are an individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you have filed a federal or state extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you served in a military combat zone during the filing period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Name of the combat zone: _________________________________ 30751218 SC1040 (Rev. 8/11/21) 3075 STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 2021 INDIVIDUAL INCOME TAX RETURN Number of dependents claimed that were under the age of 6 years as of December 31, 2021 . . . . . . . . . Number of taxpayers age 65 or older as of December 31, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of dependents claimed on your 2021 federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For the year January 1 - December 31, 2021, or fiscal tax year beginning __________, 2021 and ending __________, 2022 1350 Your Social Security Number Check if deceased Spouse's Social Security Number Check if deceased dor.sc.gov First name and middle initial Last name Suffix Spouse's first name, if married filing jointly Last name Suffix Check if new address Mailing address (number and street, PO Box) County code City State ZIP Daytime phone number with area code Check if address is outside US Foreign country address including postal code CHECK YOUR (1) Single (3) Married filing separately - enter spouse's SSN: __________________ FEDERAL FILING STATUS (2) Married filing jointly (4) Head of household (5) Qualifying widow(er) DEPENDENTS First name Last name Social Security Number Relationship Date of birth (MM/DD/YYYY)

INCOME AND ADJUSTMENTS 1 Enter federal taxable income from your federal form. If zero or less, enter zero here Dollars Nonresident filers: complete Schedule NR and enter total from line 48 on line 5 below . . . . . . . . . . . 1 00 ADDITIONS TO FEDERAL TAXABLE INCOME a State tax addback, if itemizing on federal return (see instructions) . . . . . . . a 00 b Out-of-state losses Type: _________________ . . . . . . . . . . . . . . . . . . . . b 00 c Expenses related to National Guard and Military Reserve Income . . . . . . . c 00 d Interest income on obligations of states and political subdivisions other than South Carolina d 00 e Other additions to income (attach explanation - see instructions) . . . . . . . . e 00 2 Total additions (add line a through line e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 3 Add line 1 and line 2 and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 SUBTRACTIONS FROM FEDERAL TAXABLE INCOME f State tax refund, if included on your federal return. . . . . . . . . . . . . . . . . . . . f 00 g Total and permanent disability retirement income, if taxed on your federal return g 00 h Out-of-state income/gain (do not include personal service income) Check type of income/gain: Rental Business Other ___________ h 00 i 44% of net capital gains held for more than one year. . . . . . . . . . . . . . . . . . i 00 j Volunteer deductions (see instructions) Type: _____________________ j 00 k Contributions to the SC College Investment Program (Future Scholar) or the SC Tuition Prepayment Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . k 00 l Active Trade or Business Income deduction (see instructions) . . . . . . . . . . l 00 m Interest income from obligations of the US government. . . . . . . . . . . . . . . . m 00 n Certain nontaxable National Guard or Reserve pay . . . . . . . . . . . . . . . . . . . n 00 o Social Security and/or railroad retirement, if taxed on your federal return . . o 00 p Retirement Deduction (see instructions) p-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . p-1 00 p-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . p-2 00 p-3 Surviving spouse (date of birth of deceased spouse: _____________) p-3 00 Military Retirement Deduction (see instructions) p-4 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . p-4 00 p-5 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . p-5 00 p-6 Surviving spouse (date of birth of deceased spouse: _____________) p-6 00 q Age 65 and older deduction (see instructions) q-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . q-1 00 q-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . q-2 00 r Negative amount of federal taxable income . . . . . . . . . . . . . . . . . . . . . . . . . r 00 s Subsistence allowance (multiply ______ days by $8) . . . . . . . . . . . . . . . . . s 00 t Dependents under the age of 6 years on December 31 of the tax year . . . . t 00 u Consumer Protection Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u 00 v Other subtractions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v 00 w South Carolina Dependent Exemption (see instructions) . . . . . . . . . . . . . . . w 00 4 Total subtractions (add line f through line w) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 < 00 5 Residents: subtract line 4 from line 3 and enter the difference. Nonresidents: enter amount from Schedule NR, line 48. If less than zero, enter zero here. This is your SOUTH CAROLINA INCOME SUBJECT TO TAX 5 00 6 TAX on your South Carolina Income Subject to Tax (see SC1040TT). . . . . . . 6 00 7 TAX on Lump Sum Distribution (attach SC4972) . . . . . . . . . . . . . . . . . . . . . . . 7 00 8 TAX on Active Trade or Business Income (attach I-335) . . . . . . . . . . . . . . . . . 8 00 9 TAX on excess withdrawals from Catastrophe Savings Accounts . . . . . . . . . . 9 00 10 Add line 6 through line 9 and enter the total here. This is your TOTAL SOUTH CAROLINA TAX . . . . . . . 10 00 > 30752216 Page 2 of 3 2021 Your SSN _____________

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 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 28 Total Contributions for Check-offs (attach I-330) . . . . . . . . . . . . . . . . . . . . . . . 28

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)

(forms-site)(forms)(sc1040-2022)2022 SC1040 Individual Income Tax Return (Rev. 4/29/22)#

(forms-site)(forms)(sc1040-2022)(document-1)#

• Amended Return: Check if this is an Amended Return. (Attach Schedule AMD) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you are a part-year or nonresident filing an SC Schedule NR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box only if you are filing a composite return on behalf of a Partnership or S Corporation. Do not check this box if you are an individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you have filed a federal or state extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Check this box if you served in a military combat zone during the filing period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Name of the combat zone: _________________________________ 30751226 SC1040 (Rev. 4/29/22) 3075 STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 2022 INDIVIDUAL INCOME TAX RETURN Number of dependents claimed that were under the age of 6 years as of December 31, 2022 . . . . . . . . . Number of taxpayers age 65 or older as of December 31, 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of dependents claimed on your 2022 federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For the year January 1 - December 31, 2022, or fiscal tax year beginning __________, 2022 and ending __________, 2023 1350 Your Social Security Number Check if deceased Spouse's Social Security Number Check if deceased dor.sc.gov First name and middle initial Last name Suffix Spouse's first name, if married filing jointly Last name Suffix Check if new address Mailing address (number and street, PO Box) County code City State ZIP Daytime phone number with area code Check if address is outside US Foreign country address including postal code CHECK YOUR (1) Single (3) Married filing separately - enter spouse's SSN: __________________ FEDERAL FILING STATUS (2) Married filing jointly (4) Head of household (5) Qualifying widow(er) DEPENDENTS First name Last name Social Security Number Relationship Date of birth (MM/DD/YYYY)

INCOME AND ADJUSTMENTS 1 Enter federal taxable income from your federal form. If zero or less, enter zero here Dollars Nonresident filers: complete Schedule NR and enter total from line 48 on line 5 below . . . . . . . . . . . 1 00 ADDITIONS TO FEDERAL TAXABLE INCOME a State tax addback, if itemizing on federal return (see instructions) . . . . . . . a 00 b Out-of-state losses Type: _________________ . . . . . . . . . . . . . . . . . . . . b 00 c Expenses related to National Guard and Military Reserve Income . . . . . . . c 00 d Interest income on obligations of states and political subdivisions other than South Carolina d 00 e Other additions to income (attach explanation - see instructions) . . . . . . . . e 00 2 Total additions (add line a through line e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 3 Add line 1 and line 2 and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 SUBTRACTIONS FROM FEDERAL TAXABLE INCOME f State tax refund, if included on your federal return. . . . . . . . . . . . . . . . . . . . f 00 g Total and permanent disability retirement income, if taxed on your federal return g 00 h Out-of-state income/gain (do not include personal service income) Check type of income/gain: Rental Business Other ___________ h 00 i 44% of net capital gains held for more than one year. . . . . . . . . . . . . . . . . . i 00 j Volunteer deductions (see instructions) Type: _____________________ j 00 k Contributions to the SC College Investment Program (Future Scholar) or the SC Tuition Prepayment Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . k 00 l Active Trade or Business Income deduction (see instructions) . . . . . . . . . . l 00 m Interest income from obligations of the US government. . . . . . . . . . . . . . . . m 00 n Certain nontaxable National Guard or Reserve pay . . . . . . . . . . . . . . . . . . . n 00 o Social Security and/or railroad retirement, if taxed on your federal return . . o 00 p Retirement Deduction (see instructions) p-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . p-1 00 p-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . p-2 00 p-3 Surviving spouse (date of birth of deceased spouse: _____________) p-3 00 Military Retirement Deduction (see instructions) p-4 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . p-4 00 p-5 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . p-5 00 p-6 Surviving spouse (date of birth of deceased spouse: _____________) p-6 00 q Age 65 and older deduction (see instructions) q-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . q-1 00 q-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . . q-2 00 r Negative amount of federal taxable income . . . . . . . . . . . . . . . . . . . . . . . . . r 00 s Subsistence allowance (multiply ______ days by $8) . . . . . . . . . . . . . . . . . s 00 t Dependents under the age of 6 years on December 31 of the tax year . . . . t 00 u Consumer Protection Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u 00 v Other subtractions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v 00 w South Carolina Dependent Exemption (see instructions) . . . . . . . . . . . . . . . w 00 4 Total subtractions (add line f through line w) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 < 00 5 Residents: subtract line 4 from line 3 and enter the difference. Nonresidents: enter amount from Schedule NR, line 48. If less than zero, enter zero here. This is your SOUTH CAROLINA INCOME SUBJECT TO TAX 5 00 6 TAX on your South Carolina Income Subject to Tax (see SC1040TT). . . . . . . 6 00 7 TAX on Lump Sum Distribution (attach SC4972) . . . . . . . . . . . . . . . . . . . . . . . 7 00 8 TAX on Active Trade or Business Income (attach I-335) . . . . . . . . . . . . . . . . . 8 00 9 TAX on excess withdrawals from Catastrophe Savings Accounts . . . . . . . . . . 9 00 10 Add line 6 through line 9 and enter the total here. This is your TOTAL SOUTH CAROLINA TAX . . . . . . . 10 00 > 30752224 Page 2 of 3 2022 Your SSN _____________

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 17 2022 Estimated Tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

00 18 Amount paid with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

00 19 Nonresident sale of real estate (paid on I-290) . . . . . . . . . . . . . . . . . . . . . . . . . 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 28 Total Contributions for Check-offs (attach I-330) . . . . . . . . . . . . . . . . . . . . . . . 28

Withdrawal Amount 37 Type of Account: Checking Savings

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 2022 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 30753222 Your SSN _____________ 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) 00

(forms-site)(forms)(sc1040inst-2022)SC1040 Instructions 2022 (Rev 10/13/2022)#

(forms-site)(forms)(sc1040inst-2022)(document-1)#

1 SC1040 INSTRUCTIONS 2022 (Rev 10/13/2022) Things to know before you begin:

● For tax year 2022, unless you have a valid extension, the due date is April 18, 2023 and the deadline to claim a refund is April 18, 2026.

● Complete your federal return before you begin your SC1040. You will need information from your federal return when preparing your South Carolina return.

● South Carolina conforms to the Internal Revenue Code as amended through December 31, 2021, except as oth erwise provided. If Internal Revenue Code sections adopted by South Carolina which expired on December 31, 2021 are extended, but otherwise not amended, by congressional enactment during 2022, these sections are also extended for South Carolina Income Tax purposes in the same manner that they are extended for federal Income Tax purposes.

● The references to form numbers and line descriptions on federal Income Tax forms were correct at the time of printing. If they have changed and you are unable to determine the proper line to use, contact the SCDOR Individ ual Income Tax section at 1-844-898-8542 or by email at IITax@dor.sc.gov.

● Use these instructions as a guide when preparing your SC1040. They are not intended to cover all provisions of the law.

● If you used federal schedules C, D, E, or F when filing your federal return or filed a Schedule NR, SC1040TC, I-319, or I-335 with your South Carolina return, attach a copy of your federal return and schedules to your South Carolina return.

● Beginning with tax year 2019, if you need to amend your return, file a new SC1040 and check the Amended Re turn 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. Forms are available at dor.sc.gov/forms. Social Security Number, name, and address:

● Enter your Social Security Number (SSN). Check the appropriate box if the taxpayer is deceased.

● Enter your name, mailing address, and the county code of the county where you live. You can find a list of county codes on page 17. Check the box to let us know if this is a new address. To avoid delays, be sure your mailing address is complete and accurate on your return.

● For a foreign address, check the appropriate box to let us know the address is outside the US. Print or type the complete foreign address, including postal code.

● If you are married and filing a joint return, enter your spouse's name and SSN. Check the appropriate box if the taxpayer is deceased.

● If you are married and filing separate returns, do not include your spouse's name or SSN in this section. En ter your spouse's SSN next to box 3 in the filing status section. 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 iden tifying numbers, as prescribed, for securing proper identification. Your Social Security Number is used for identification purposes. Individual Taxpayer Identification Number (ITIN) If you are a nonresident or resident alien and cannot get an SSN, contact the IRS to apply for an Individual Taxpayer Iden tification Number (ITIN) for the purpose of filing Income Tax returns. South Carolina will accept this number in place of an SSN to process your Individual Income Tax returns. For more information, contact the IRS at 1-800-829-1040 or visit irs.gov. We cannot accept your return for processing without complete SSNs or ITINs. Checkboxes:

● If you are filing an amended SC1040, check the Amended Return box. Complete the return as it should have been filed. Complete the SCH AMD, Amended Return Schedule, and submit it with your amended SC1040. Your amended return cannot be processed without the SCH AMD.

● If you are a nonresident for the entire year or a part-year resident electing to file as a nonresident, check the ap propriate box and attach your Schedule NR to the completed SC1040. Do not submit the Schedule NR sepa rately.

2 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return

● If you are filing a composite return for a partnership or S Corporation, check the appropriate box. See the I-348, Composite Filing Instructions, available at dor.sc.gov/forms for more information on filing a composite return. Do not check the box if you are an individual.

● If you filed a federal or state extension, check the appropriate box.

● If you served in a Military Combat Zone during the filing period, check the appropriate box and enter the combat zone. Filing status Choose the same filing status that you used on your federal return. Check only one box. Dependent exemption

● You can take a South Carolina dependent exemption for each eligible dependent, including both qualifying chil dren and qualifying relatives.

● Enter the total number of eligible dependents. The total number of dependents claimed on your South Carolina return must equal the number of dependents claimed on your federal return.

● Attach the federal 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, if you are required to file this form with your federal return.

● Claim your deduction for dependent exemptions on line w.

● If you are claiming a deduction for dependent children under age 6, enter the number of children under age 6. Claim your deduction for dependents under age 6 on line t.

● Enter the number of taxpayers who are age 65 or older.

● Enter the first and last name, SSN, relationship, and date of birth of each dependent. Line instructions Round all amounts to the nearest whole dollar. Line 1: Federal taxable income Enter your taxable income from your federal form. If your federal taxable income is zero or less, enter zero here and enter your negative amount on line r. STOP! Nonresident/Part-year filers must complete the Schedule NR and go to line 5. See the Schedule NR instructions, available at dor.sc.gov/forms. Additions to federal taxable income Enter all numbers on line a through line e as positive numbers even if they are negative numbers on the federal return. Line a through line e are adjustments which must be added to your federal taxable income to determine your South Car olina taxable income. Line 2 is the total of these additions. Line a: State tax addback If you itemized your deductions on your federal Income Tax return and deducted state and local Income Tax or general Sales Tax, you may be required to add back all or part of this amount to your federal taxable income when computing your South Carolina taxable income. Federal law limits your total deduction for state and local Income, Sales, and Property Taxes to a combined total deduction of $10,000 ($5,000 if Married Filing Separately). You can’t deduct any state or local taxes paid above this amount. In determining the state tax addback for a taxpayer whose tax deduction is limited to $10,000, you may first apply real or personal Property Taxes reported on federal Schedule A, lines 5b and 5c before applying state and local Income Taxes or general Sales Taxes reported on federal Schedule A, line 5a. The state tax addback required for South Carolina is the lesser of your: a. itemized deductions in excess of the standard deduction that would have been allowed if you had used the stan dard deduction for federal Income Tax purposes; b. state and local Income Taxes or general Sales Taxes from your federal 1040, Schedule A, line 5a; or c. the $10,000 federal tax deduction limit less deductible Property Taxes. Use the worksheet below to compute the state tax add back on the SC1040. Do not submit this worksheet with your re turn. Keep it with your tax records.

Worksheet for state tax addback 1. Itemized deductions from 2022 federal 1040, Schedule A line 17. 1. 2. Enter the federal standard deduction you would have been allowed if you had not itemized. Enter zero if filing status is Married Filing Separately (MFS). (See feder al instructions.) 2. 3. Subtract line 2 from line 1. (Enter zero if line 2 is greater than line 1.) 3. 4. Enter the amount of state and local Income Tax or general Sales Tax from federal Schedule A. 4. 5. Subtract real estate taxes and personal property taxes reported on federal Schedule A from the federal limit of $10,000 ($5,000 if MFS). Enter the difference but not less than zero. 5. 6. Enter the lesser of line 3, line 4, or line 5. Enter this amount on SC1040 line a. 6. 3 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Line b: Out-of-state losses Enter losses from:

● out-of-state rental property

● businesses located outside South Carolina

● Taxpayers who claim bonus depreciation under federal law must add back the difference between the bonus de preciation taken and the depreciation which would have been allowed without bonus depreciation.

● Taxpayers who claim a nonrefundable credit for contributions to Exceptional SC (TC-57) are not allowed a deduc tion for these contributions. Add back the amount of the contribution deducted on the federal return.

● Taxpayers who claim a child care program credit for donations to a nonprofit corporation (TC-9) are not allowed a deduction for those donations. Add back the donation deducted on the federal return.

● Taxpayers who claim credits such as the Community Development Credit (TC-14), the Industry Partnership Fund Credit (TC-36), and the Credit for Child Care Program (TC-9), may not claim a deduction for the same qualified contribution which results in the credit. Add back the amount deducted on the federal return.

● Add back the federal net operating loss when it is larger than the South Carolina net operating loss being claimed.

● Add back any expenses deducted on the federal return related to any income not taxed by South Carolina. Some examples are investment interest to out-of-state partnerships and interest paid to purchase US obligations.

● Add back foreign area allowances, cost of living allowances, and income from US possessions.

● For qualifying investments made after June 30, 1998, taxpayers must reduce the basis of the qualifying property to the extent the Capital Investment Tax Credit is claimed. Add back any resulting reduction in depreciation.

● Add back the qualified business income deduction under IRC Section 199A.

● Add back any charitable contribution of land deducted under IRC Section 170 unless it meets the donative intent requirements of SC Code Section 12-6-5590.

● Include any withdrawals during the tax year from a Catastrophe Savings Account that were: 1. necessary because contributions were more than the allowable limits; or 2. more than the amount needed to cover qualified catastrophe expenses. Do not include any withdrawals made by the surviving spouse of the account owner.

4 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Qualified catastrophe expenses are expenses paid or incurred because of a major disaster as declared by the Governor.

● A business must add back any amount paid for services performed by an unauthorized alien if the amount is $600 or more a year.

● South Carolina does not adopt the Individual Income Tax provisions of Section 204(a) of the Taxpayer Certainty and Disaster Tax Relief Act of 2019. Individuals will need to add back any increased contributions allowed under this section.

● Add back the increased charitable contribution deduction amounts allowed on the federal return under the CARES Act.

● Add back amounts for business meals under IRC 274(n) that were deducted in full on the federal return. South Carolina allows a 50% deduction for qualifying business meals. Depending on how a particular item was reported or deducted, the following may be additions or subtractions.

● A change in the accounting method to conform in the same manner and the same amount to the federal. At the end of the federal adjustment, any balance will continue until fully adjusted.

● Adjust the installment method of reporting if:

○ the entire sale has been reported for state purposes, or

○ the entire sale was reported for federal purposes and you wish to continue on an installment basis for state purposes.

● Adjust the federal gain or loss to reflect any difference in the South Carolina basis and federal basis. Line 2: Total additions Add line a through line e. Subtractions from federal taxable income Enter all numbers on line f through line w as positive numbers even if they are negative numbers on the federal return. Line f through line w are adjustments which are subtracted from your federal taxable income to determine your South Carolina taxable income. Line f: State tax refund If you included your state tax refund on your federal 1040, enter that amount on this line. Line g: Total and permanent disability retirement income If disability retirement income was taxed on your federal Income Tax return and you are totally and permanently dis abled, you may be able to deduct this income from your South Carolina taxable income. You must be totally and permanently disabled, unable to be substantially gainfully employed, receiving income from a disability retirement plan, and eligible for the homestead exemption under SC Code Section 12-37-250. Attach a copy of the physician’s statement establishing that you are totally and permanently disabled. The deduction is limited to payments received from retirement plans. Third-party sick pay reported on a W-2 does not qualify for the total and permanent disability retirement deduction. A surviving spouse may take a disability retirement deduction for amounts received in the year the disabled spouse died. In following years, a surviving spouse is eligible for the retirement deduction on line p but not the disability deduction. Line h: Out-of-state income/gain Enter:

● income from out-of-state rental property

● income from a business located outside South Carolina, or

5 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Income received from installment sales and capital gain distribution qualifies for this deduction if the more than one year holding period has been met. Multiply the net capital gain by 44% and enter the result. Example: A taxpayer reports a long-term (LT) gain on stock (held more than one year) of $10,000 and a long-term loss on stock held since 1985 of $3,000. The taxpayer also reports a short-term (ST) loss on stock held for six months of $5,000.

SC Net LT Capital Gain $7,000 (10,000 - 3,000)

- SC Net ST Capital Loss - 5,000

SC Net Capital Gain $2,000

x Gain Deduction x 44%

Amount to be deducted $880 Line j: Volunteer deduction Qualifying volunteer firefighters, rescue squad workers, volunteer hazardous material (HAZMAT) team members, reserve police officers, Department of Natural Resources (DNR) deputy enforcement officers, members of the State Guard, and state constables are allowed to deduct $3,000.

● Volunteer firefighters, rescue squad workers, and HAZMAT members qualify only if their employer provides them with a form stating they have earned the minimum number of points established by the State Fire Marshal during the year.

● Reserve police officers, DNR deputy enforcement officers, and State Guard members qualify only if the appropriate authority provides them with an I-332 form certifying their eligibility.

● Volunteer state constables qualify if they complete at least 240 logged service time hours per year. They must be designated as a state constable by the State Law Enforcement Division (SLED) prior to the tax year the deduc tion is first claimed. SLED must provide the volunteer state constable with documentation verifying that they have completed the annual training required for the recently completed fiscal year. An individual is limited to one deduction of $3,000. If a taxpayer and spouse both qualify, enter $6,000. Enter the type and amount of deduction. Line k: Contributions to the SC College Investment Program (Future Scholar) or to the SC Tuition Prepayment Program You may deduct 100% of any contributions to the SC College Investment Program made between January 1, 2022 and April 15, 2023. You may deduct 100% of any contributions to the SC Tuition Prepayment Program made between January 1, 2022 and December 31, 2022. Line l: Active trade or business income deduction You may be able to elect to have South Carolina active trade or business income from a pass-through business taxed at a flat 3% rate. See the I-335, available at dor.sc.gov/forms, for more information. Enter the amount from the I-335, line 5 here. Line m: Interest from US obligations Enter the interest income from US obligations that you reported as income on your federal Income Tax return. US obli gations include savings bonds, treasury notes, and treasury bills. For more information, see South Carolina Revenue Ruling #16-2, available at dor.sc.gov/policy. Interest income from the following obligations are taxable for state purposes:

● Federal Home Loan Mortgage Corporation (Freddie Mac)

● Federal National Mortgage Association (Fannie Mae)

● Government National Mortgage Association (Ginnie Mae) Line n: Certain nontaxable National Guard or Reserve pay Income received by National Guard or Reserve members for customary annual training, weekend drills, and other inactive duty training is generally exempt from South Carolina Income Tax.

● Members of the National Guard or Reserves may deduct all inactive duty pay from the United States or any state for weekend drills and other inactive duty training they attended.

● Members of the National Guard and active duty Reserve members may also deduct up to 15 days of customary annual training pay, referred to as active duty training or ADT.

● Inactive duty Reserve members may also deduct up to 14 days of customary annual training pay, referred to as active duty training or ADT, plus up to two days of travel time listed on official orders.

● Full time Active Guard and Reserve (AGR) employees may deduct up to 15 days of annual training they attended and up to 24 days of weekend drills (a maximum of 39 days) at the daily rate of pay.

6 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return For more information, see South Carolina Revenue Ruling #09-16, available at dor.sc.gov/policy. Do not enter amounts for Military Reserve and National Guard pay included in retirement income. See the instructions for Line v: Oth er subtractions for information about deducting Military Reserve and National Guard retirement income. Line o: Social Security and/or railroad retirement if taxed on your federal return Enter the amount of Social Security from Title 2 of the Social Security Act or railroad retirement that was taxed on your federal return. Line p-1 through line p-3: Retirement deduction The deduction is allowed for an individual taxpayer who is the original owner of a qualified retirement account. An individu al who is under age 65 may claim a retirement deduction up to $3,000 on qualified retirement income from their own plan. An individual who is age 65 or older during the tax year may claim a retirement deduction up to $10,000 on qualified retirement income from their own plan. Line p-1: Include only qualified withdrawals from the taxpayer’s own qualified retirement plan. Line p-2: Include only qualified withdrawals from the spouse’s own qualified retirement plan. Line p-3: A surviving spouse receiving qualified retirement income on behalf of a deceased spouse may deduct up to $3,000 or $10,000 of the qualified retirement income, based on the age of the deceased spouse if they were alive. The surviving spouse must receive the decedent’s retirement income as a surviving spouse. The surviving spouse retirement deduction is in addition to the individual retirement deduction claimed from the taxpayer’s own retirement plan. If you are claiming the surviving spouse retirement deduction for more than one deceased spouse, calculate the deduc tion separately for each deceased spouse. Add the surviving spouse retirement deductions and enter the total on line p-3. Attach a statement showing the date of birth for each deceased spouse and the separate calculation for each deduction. Qualified retirement income is income from plans defined in IRC 401, 403, 408, and 457, and all public employee retire ment plans of the federal, state, and local governments, including individual retirement plans, Keogh plans, and military retirement. Disability retirement income due to total and permanent disability, Social Security income, and railroad retirement income do not qualify because these items are not taxed by South Carolina. See line g and line o. Any portion of qualified retirement income received this tax year that resulted in a federal premature withdrawal penalty does not qualify for a retirement deduction. Reduce the taxpayer and spouse retirement deductions by any military retirement deductions taken. Do not reduce the surviving spouse retirement deduction by any surviving spouse military retirement deduction taken. Worksheet for taxpayer (line p-1) 1. Maximum deduction allowed for taxpayer based on age ($3,000 or $10,000) 1. 2. Taxpayer’s military retirement deduction (line p-4) 2. 3. Taxpayer’s retirement deduction available (subtract line 2 from line 1; if less than zero, enter zero.) 3. 4. Taxpayer’s individual qualified retirement income included in federal form (taxable IRA distributions, pensions, and annuities) 4. 5. Retirement deduction (lesser of line 3 and line 4). Enter on line p-1. 5. Worksheet for spouse (line p-2) 1. Maximum deduction allowed for spouse based on age ($3,000 or $10,000) 1. 2. Spouse’s military retirement deduction (line p-5) 2. 3. Spouse’s retirement deduction available (subtract line 2 from line 1; if less than zero, enter zero.) 3. 4. Spouse’s individual qualified retirement income included in federal form (taxable IRA distributions, pensions, and annuities) 4. 5. Retirement deduction (lesser of line 3 and line 4). Enter on line p-2. 5.

7 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Worksheet for surviving spouse (line p-3) Calculate separately for each deceased spouse. 1. Maximum deduction allowed for surviving spouse based on age of deceased spouse had they lived ($3,000 or $10,000 for each deceased spouse) 1. 2. Qualified retirement income received as surviving spouse included in federal form (taxable IRA distributions, pensions, and annuities) 2. 3. Retirement deduction (lesser of line 1 and line 2). Enter on line p-3. 3. Line p-4 through line p-6: Military retirement deduction Beginning with tax year 2022, individuals may deduct all military retirement income included in their South Carolina tax able income. Reduce the retirement deduction (line p-1 and line p-2) and the age 65 and older deduction (line q-1 and line q-2) by the amount of military retirement deduction taken. Military retirement income means taxable income received by the taxpayer or the taxpayer’s surviving spouse from a qualified military retirement plan. Income that is subject to a penalty for premature distribution does not qualify as military retirement income. For a surviving spouse, military retirement income includes a retirement benefit plan and dependent indemnity compensation received due to the deceased spouse’s military service. Retirement benefits received for service in the National Guard or Reserves due to inactive time are subtracted on line v and are not included in taxable income. Do not include these amounts in the deduction on line p. Line p-4: Include military retirement income related to the taxpayer’s military service. Line p-5: Include military retirement income related to the spouse’s military service. Line p-6: Include military retirement income received on behalf of a deceased spouse. Apply the deduction in the same manner that it was applied to the deceased spouse. The surviving spouse military retirement deduction is in addition to any retirement deductions claimed on the taxpayer’s own retirement income. If you are claiming the surviving spouse military retirement deduction for more than one deceased spouse, calculate the deduction separately for each deceased spouse. Add the surviving spouse military retirement deductions and enter the total on line p-6. Attach a statement showing the date of birth for each deceased spouse and the separate calculation for each deduction. Line q: Age 65 and older deduction Beginning in the tax year a resident taxpayer reaches age 65, they are entitled to a deduction of $15,000 against any South Carolina income. Line q-1 applies to the taxpayer whose name appears first on the return. Line q-2 applies to the spouse whose name appears second on the return. Reduce the age 65 and older deduction claimed on line q-1 and line q-2 by:

● any individual retirement deduction claimed on line p-1 and line p-2, and

● any military retirement deduction claimed on line p-4 and line p-5 Claiming a surviving spouse retirement deduction on line p-3 or line p-6 does not reduce the age 65 and older deduction for a taxpayer on line q-1 or line q-2. Worksheet for taxpayer (line q-1) 1. Age 65 and older deduction amount 1. $15,000 2. Retirement income deduction (line p-1) 2. 3. Military retirement income deduction (line p-4) 3. 4. Deduction available (add line 2 and line 3, then subtract the total from line 1. If less than zero, enter zero.) Enter on line q-1. 4. Worksheet for spouse (line q-2) 1. Age 65 and older deduction amount 1. $15,000 2. Retirement income deduction (line p-2) 2. 3. Military retirement income deduction (line p-5) 3. 4. Deduction available (add line 2 and line 3, then subtract the total from line 1. If less than zero, enter zero.) Enter on line q-2. 4.

8 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Assume for all examples that taxpayers have income to qualify for the age 65 and older deduction in addition to the retirement deductions. Example 1: A taxpayer age 65 or older has no military or other sourced retirement income on line p-1 or line p-4. The taxpayer is eligible for a deduction of $15,000 on line q-1. Example 2: A taxpayer age 65 or older has no military retirement income but other sourced retirement of $14,000. The taxpayer is allowed a deduction of $10,000 on line p-1 and a deduction of $5,000 on line q-1. Example 3: A taxpayer age 65 or older has military retirement income of $13,000 and is allowed a deduction on line p-4 of $13,000. The taxpayer is allowed a deduction of $2,000 on line q-1. The maximum allowed deduction for 2022 is $15,000. Example 4: A taxpayer age 65 or older has military retirement income of $36,000 and no other earned income. The taxpayer is eligible for a military retirement deduction of $36,000 on line p-4. The taxpayer is not allowed an additional amount on line q-1. Example 5: A taxpayer age 65 or older has military retirement income of $16,000 and other sourced retirement income of $8,000. The taxpayer is allowed a deduction on line p-4 of $16,000. The taxpayer is not allowed an additional amount on line p-1 or line q-1. Find more information about retirement deductions and the age 65 and older deduction at dor.sc.gov/policy. Line r: Negative amount of federal taxable income Because the South Carolina return begins with your federal taxable income, it is important that you get the benefit of the negative amount from the taxable income line of the federal return. On the SC1040, start with zero on line 1. Do not enter a negative amount. On line r of the SC1040, enter the negative amount from the taxable income line of the federal return. Enter as a positive number. Line s: Subsistence allowance Police and all commissioned law enforcement officers paid by South Carolina municipal, county, or state governments or the federal government, full-time firefighters, and full-time emergency medical service personnel are entitled to a subsis tence allowance of $8 per regular workday. Your employer should provide you with the number of work days. Line t: Dependents under 6 years of age A deduction is allowed for each dependent claimed on your federal Income Tax return who had not reached the age of 6 by December 31 of the tax year. Birth dates and SSNs are required. See worksheet below. Worksheet for dependent under age 6 1. South Carolina dependent exemption amount 1. $4,430 2. Number of dependents claimed on your 2022 federal return who had not reached age 6 during the tax year 2. 3. Allowable deduction (multiply line 1 by line 2). Enter on line t. 3. Line u: Consumer protection services An individual may deduct the costs of a monthly or annual contract or subscription for identity theft protection and reso lution services. The deduction is only for individuals who filed a return with the SCDOR for a tax year between 1998 and 2012 or whose Personal Identifiable Information (PII) was included on another’s return. An individual who deducted the same actual costs as a business expense may not claim the deduction. The deduction is limited to:

● $300 for an individual taxpayer

● $1,000 for a married filing jointly return

● $1,000 for a return claiming dependents Identity theft protection includes products and services designed to prevent an incident of identity fraud or identity theft. It protects against the disclosure of your PII (for example, your SSN) by preventing a third party from using unauthorized access to your PII to obtain financial resources or other products, benefits, or services. Identity theft resolution services include products and services designed to assist persons whose PII was obtained by a third party. This minimizes the effects of the identity fraud or identity theft incident and restores the person’s identity to its pre-theft status.

9 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Line v: Other subtractions from income Attach an explanation of your entry on this line. Some examples of items which may be subtracted on this line are:

● You may deduct 100% of any contributions made to a Palmetto ABLE Account Expense Fund, subject to program limitations, between January 1, 2022 and December 31, 2022. For more information, visit treasurer.sc.gov.

● South Carolina does not recognize bonus depreciation in IRC Section 168(k). With or without bonus depreciation, the depreciable life of the property is the same for federal and state purposes. For the tax year the property is placed in service, a taxpayer must add back, on line e of the SC1040, the difference between the depreciation de duction allowed for federal purposes and the deduction that would have been allowed without bonus depreciation. The South Carolina adjusted basis will then be greater than the federal adjusted basis. For all other years of the depreciable life of the property, an additional depreciation deduction is available for South Carolina purposes.

● South Carolina net operating loss that is larger than the federal amount is a subtraction. The same loss can only be deducted once. Attach your own worksheet or keep with your tax records. No carryback losses are allowed.

● Legislators within a 50-mile radius of the State House are allowed to subtract travel expenses.

● Retirement income paid by the US government for service in the Reserves or National Guard is not taxed for South Carolina purposes. You may deduct the entire amount of any stipend paid by the state of South Carolina for National Guard service. Determine the percentage of your military retirement income which is excludable by dividing the length of time you served in the Reserves and/or National Guard (not full-time) by the length of time of your total military service as follows: Worksheet for military retirement exclusion

Inactive Reserve time

+ Inactive National Guard time

% exclusion

Total Military time (active and inactive) Determine the excludable amount of your military retirement income by multiplying it by the percentage of exclusion as follows:

total taxable military

retirement income

excludable military retirement income

% exclusion X shown on federal return = to be entered on line v

● If you have adopted a special needs child, you may subtract $2,000 per year per child as long as the adopted child qualifies as a dependent on your federal return. A special needs child is: 1. a person under the age of 18 at the time of adoption 2. a dependent of a public or private non-profit adoption agency 3. legally free for adoption 4. determined by the agency to have specific conditions Attach a copy of the letter you received at the time of adoption from the SC Department of Social Services which certified the person as a special needs child.

● Subtract amounts contributed to a Catastrophe Savings Account and interest income earned by the account. If your legal residence is insured against hurricane, rising floodwaters, or other catastrophic windstorm event dam age, you are allowed to contribute:

○ $2,000 if the qualified deductible is $1,000 or less

○ twice the qualified deductible if it is between $1,000 and $7,500

○ $15,000 if the qualified deductible is more than $7,500 If your legal residence is not insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, the limit is $250,000 or the value of your legal residence, whichever is less.

● If you are eligible for the Preceptor Credit on the TC-62 and you served additional rotations that exceeded the credit limit for the tax year, you may be eligible for a deduction equal to the amount that the credit would have been for the additional rotations. Refer to the TC-62, available at dor.sc.gov/forms, for information on calculating the deduction. For additional information, see SC Revenue Ruling #20-2, available at dor.sc.gov/policy. Depending upon how a particular item was reported or deducted, the following may be additions or subtractions.

● A change in accounting method to conform in the same manner and same amount as federal. At the end of the federal adjustment, any balance will continue until fully adjusted.

● Adjust the installment method of reporting if:

○ the entire sale was reported for state purposes, or

○ the entire sale was reported for federal purposes, and you wish to continue on an installment basis for state purposes.

● Adjust the federal gain or loss to reflect any difference in the South Carolina basis and federal basis.

10 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Line w: South Carolina dependent exemption A South Carolina dependent exemption is allowed for each eligible dependent, including both qualifying children and qual ifying relatives. Eligible dependents are dependents claimed on your federal Income Tax return. See worksheet below. Worksheet for South Carolina dependent exemption 1. South Carolina dependent exemption amount 1. $4,430 2. Number of dependents claimed on your federal return 2. 3. Allowable deduction (multiply line 1 by line 2). Enter on line w. 3. Line 4: Total subtractions Add line f through line w and enter the total. South Carolina tax Line 6: Tax on South Carolina taxable income If your income subject to tax on line 5 is less than $100,000, use the SC1040TT, South Carolina Individual Income Tax Tables, to determine your South Carolina tax. Enter the tax on line 6. If your income subject to tax on line 5 is $100,000 or more, use the tax rate schedule provided in the SC1040TT to com pute your tax. Enter the tax on line 6. The SC1040TT is available at dor.sc.gov/forms. Line 7: Tax on lump-sum distribution South Carolina follows the federal provisions regarding lump-sum distributions. If you used the federal 4972 for a lump- sum distribution, you must use the SC4972 to compute the South Carolina tax. The SC4972 is available at dor.sc.gov/ forms. This separate tax on lump-sum distributions is in addition to the tax computed on line 6. Do not enter the federal 10% premature early withdrawal penalty on line 7. Line 8: Tax on active trade or business income Enter the amount from the I-335, line 9. Line 9: Tax on excess withdrawals from catastrophe savings accounts Excess withdrawals from a Catastrophe Savings Account are taxed an additional 2.5% unless:

● the taxpayer no longer owns a qualifying legal residence in South Carolina

● the amount contributed was within the allowable limits, and the withdrawal occurred after the taxpayer reached age 70, or

● the withdrawal followed the death of the individual who set up the account or the surviving spouse. Credits Line 11: Child and Dependent Care Credit For a full-year resident, the credit is calculated at 7% of the federal child and dependent care expense. If you are a part-year resident or nonresident, you are not eligible for this credit if you are a resident of a state that does not offer a credit for child and dependent care expense to nonresidents of that state. If you are an eligible part-year resident or nonresident, calculate the credit at 7% of the prorated federal expenses using your proration percentage from the Schedule NR. The maximum credit allowed is $210 for one child or $420 for two or more children. You cannot claim this credit if your filing status is Married Filing Separately. Example A: Full-year resident Federal child care expense from the federal 2441 is $2,000 $2,000 x .07 = $140 (allowable credit) Example B: Part-year resident or nonresident Federal child care expense from the federal 2441 is $2,000, and the proration percent from line 45 of Schedule NR is 30%. $2,000 x .30 = $600 x .07 = $42 (allowable credit)

11 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Line 12: Two Wage Earner Credit This credit is available to a married couple filing jointly when both spouses have earned income taxed to South Carolina. This credit is not allowed on returns with a filing status of Single, Married Filing Separately, or Head of Household. The multiplier used in computing the Two Wage Earner Credit increases by $3,333 each year beginning in 2018, until fully phased-in for tax year 2023. For 2022, the credit is computed at .007 of the lesser of $46,667 or the South Carolina quali fied earned income of the spouse with the lower South Carolina qualified earned income for the taxable year. Use your South Carolina qualified earned income to calculate the credit. Compute your South Carolina qualified earned income by subtracting certain adjustments reported on your federal 1040 from your South Carolina earned income. Adjustments to subtract are:

● deductible part of self-employment tax

● self-employment SEP, simple and qualified plans

● self-employment health insurance deduction

● IRA deduction

● repayment of sub-pay South Carolina earned income is generally income you receive from services you provide. Compute the earned income for you and your spouse separately. Earned income includes Earned income does not include wages salaries tips commissions sub-pay self-employment income business income or loss partnership income or loss farm income or loss gambling winnings bingo winnings interest dividends Social Security benefits IRA distributions retirement plan or annuity benefits deferred compensation any amount your spouse paid you Example: A taxpayer earned a salary taxed to South Carolina of $40,000. The taxpayer’s qualified earned income is $40,000. Their spouse earned wages of $17,000 taxed to South Carolina and had an IRA deduction of $1,000. The spouse’s qualified earned income is $16,000 ($17,000 - $1,000). The credit is based on the spouse’s qualified earned income, because it is the lesser of the two. The credit is $112 ($16,000 x .007). Worksheet for Two Wage Earner Credit (a) You (b) Your spouse 1. Wages, salaries, and tips taxed to South Carolina (Do not include pensions or annuities) 2. Net profit or loss from self-employment (from Schedule C) and any other income taxed to South Carolina 3. Add line 1 and line 2. (This is your total earned income taxed to South Carolina.) 4. Add the adjustment amounts from your federal 1040. (See adjust ments above.) If filing Schedule NR, enter amounts from Column B, lines 21, 22, 23, 26, and any repayment of supplemental unem ployment benefits (sub-pay) allocable to South Carolina income. 5. Subtract line 4 from line 3. (This is your qualified earned income taxed to South Carolina.) If the amount in Column (a) or Column (b) is zero or less, you may not take this credit. 6. Enter the lesser of 5(a) or 5(b). Cannot be greater than $46,667. 7. Allowable credit (multiply line 6 by .007). Enter on line 12. Cannot be greater than $327. Line 13: Other nonrefundable credits Refer to the instructions for the SC1040TC for descriptions of the nonrefundable tax credits along with the required tax credit schedule for each credit. Most tax credits are computed on separate tax credit schedules.

12 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Attach tax credit schedules for all tax credits you claim, along with the SC1040TC Worksheet and the SC1040TC, to your Income Tax return. We may disallow your tax credits if you do not attach necessary schedules to your return. Forms are available at dor.sc.gov/forms. Tax payments and refundable credits: Line 16: South Carolina Income Tax withheld from wages Enter the total South Carolina tax withheld:

● from your wages and reported on your W-2s as state Income Tax, and

● by a fiduciary on your behalf and reported on your SC41s Do not include:

● withholding paid to another state

● federal withholding paid to the IRS

● withholding from a federal 1099

● amounts reported on a South Carolina substitute 1099G/INT Attach readable copies of your W-2s to the front of your return. If filing an amended return, you must enter your South Carolina Income Tax withheld from wages on line 16 of your SC1040 and on line 1 of your SCH AMD. Your employer is responsible for providing you with a W-2. If you do not have a W-2, complete the SC4852 and provide proof of tax withheld. The SC4852 is available at dor.sc.gov/forms. Line 17: 2022 Estimated Tax payments Enter the total Estimated Tax payments you made, including any amount transferred from your 2021 tax return. Do not include nonresident sale of real estate withholding paid on an I-290. Report it on line 19. Line 18: Amount paid with extension Enter the amount you paid with your extension request. Check the box on the front of the return to indicate you requested an extension of time to file your return. Line 19: Nonresident sale of real estate A nonresident of South Carolina who sells real property located in this state is subject to withholding of South Carolina Income Tax. The sale is reported to South Carolina on an Individual Income Tax return. The state Income Tax withheld at the time of the sale is reported to you on an I-290 provided by the closing attorney. Enter the withholding from the I-290 and attach the form to your return. Line 20: Other SC withholding Enter the total South Carolina tax withheld from federal 1099s. Attach copies of all 1099s to the front of your return. Do not include:

● withholding from a W-2

● amounts reported on a South Carolina substitute 1099G/INT

● federal withholding paid to the IRS If filing an amended return, you must enter your Other SC withholding on line 20 of your SC1040 and on line 1 of your SCH AMD. Line 21: Tuition tax credit Refer to the I-319, available at dor.sc.gov/forms, to see if you qualify to claim this credit. If you qualify, complete all infor mation on the I-319 and attach it to your return. If you have more than one qualifying student, complete a separate I-319 for each student. Attach a copy of your federal return. Line 22: Other refundable credits Refer to the I-333, I-334, I-360, I-361, and I-385, available at dor.sc.gov/forms, to see if you qualify to claim the credit. Attach the appropriate credit form to the SC1040.

● Enter the amount from I-333 refundable credit for Anhydrous Ammonia Additive on line 22a.

● Enter the amount from I-334 refundable credit for Production and Sale of Milk on line 22b.

● Enter the amount from I-360 refundable credit for Classroom Teacher Expenses on line 22c.

● Enter the amount from I-361 Parental Refundable Credit on line 22d.

● Enter the amount from I-385 refundable Motor Fuel Income Tax Credit on line 22e.

● Enter the total other refundable credits on line 22.

13 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Line 23: Total payments Add line 16 through line 22 and enter the total. Amended return: Enter the amount from line 24 on line 30. (Do not enter amounts on line 26 through line 29.) Example 1 (amended return) Line 15 = 200 Line 23 = 250 (calculated on SCH AMD) Line 24 = 50 (250 - 200) Enter the $50 refund amount on line 30. Line 25: Amount due If line 15 is larger than line 23, subtract line 23 from line 15 and enter the amount due. Amended return: Enter the amount from line 25 on line 31. (Do not enter amounts on line 26 through line 29.) Example 1 (amended return) Line 15 = 200 Line 23 = <125> (negative number, calculated on SCH AMD) Line 25 = 325 (200 - <125>) Enter the $325 tax due amount on line 31. Example 2 (amended return) Line 15 = 200 Line 23 = 125 (positive number, calculated on SCH AMD) Line 25 = 75 (200 - 125) Enter the $75 tax due amount on line 31. Line 26: South Carolina Use Tax Use Tax is due on purchases outside of South Carolina for use, storage, or consumption in South Carolina. Use Tax is paid to the SCDOR when state Sales and Use Tax has not been collected by the seller. You may need to pay Use Tax if you make purchases:

● from retailers online

● from out-of-state catalog companies

● from home shopping networks

● when visiting another state The tax rate for the Use Tax is the same as the Sales Tax. The rate is determined by where the tangible personal property will be used, stored, or consumed, regardless of where the sale takes place. For more information and updated tax rates, visit dor.sc.gov/tax/use. You have three options for reporting and paying Use Tax: 1. On line 26 of your SC1040, Individual Income Tax Return. Calculate your Use Tax using the SC Use Tax Work sheet below. No additional form or paperwork is required. 2. Online using our free, secure tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. Sign in to your existing account or create a new account to get started. No additional form or paperwork is required. 3. Mail the UT-3 with your check to: SCDOR, Sales Taxable, PO Box 100193, Columbia, SC 29202. Make your check payable to SCDOR. Include your name, SSN, and UT-3 in the memo. Do not send cash. If you have paid your Use Tax during the year or have no Use Tax due, check the box on line 26. Use Tax rates The state Sales and Use Tax rate is 6% plus the applicable local Use Tax rate of the county in which you are located or other applicable rate wherever tangible personal property was delivered. Sales of unprepared food are exempt from state Sales and Use Tax. Local taxes still apply to sales of unprepared food unless the local tax law exempts such sales. The following are the tax rates for each county as of January 1, 2022:

● 6% - Beaufort, Georgetown, Greenville, Oconee

● 7% - Abbeville, Anderson, Dorchester, Fairfield, Greenwood, Hampton, Lexington, Newberry, Orangeburg, Pick ens, Spartanburg, Union, York

● 8% - Aiken, Allendale, Bamberg, Barnwell, Berkeley, Calhoun, Cherokee, Chester, Chesterfield, Clarendon, Col leton, Darlington, Dillon, Edgefield, Florence, Horry, Kershaw, Lancaster, Laurens, Lee, Marion, Marlboro, McCor mick, Richland, Saluda, Sumter, Williamsburg

● 9% - Charleston, Horry-City of Myrtle Beach, Jasper

14 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Use this information to calculate line 2 of the worksheet. Worksheet for South Carolina Use Tax Column A Date of purchase Column B Name of store/com pany/vendor Column C Total price of purchases (includes shipping and handling, warranty costs, and Sales or Use Tax due and paid on the purchase) Column D Sales or Use Tax due and paid to another state or local jurisdiction Column E Amount taxable (subtract Column D from Column C) $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total of Column C: Total of Column D: Total of Column E: Line 1 $ $ $ Line 2 Enter your county’s state and local Sales and Use Tax rate. % Line 3 Multiply line 1 of Column E by the rate on line 2 of Column E $ Line 4 Line 1 of Column D $ Line 5 SC Use Tax Due. Subtract line 4 from line 3. Round to the nearest dollar. Enter on line 26 of the SC1040. $ Line 27: Estimated Tax Enter the amount of your overpayment that you would like to apply to next year’s tax. Line 28: Contributions for check offs Refer to the I-330, available at dor.sc.gov/forms, for information about the various funds to which you may contribute. Enter the total from the I-330. Attach the I-330 to your return. Your contribution cannot be made if you do not attach the I-330. Refund or amount you owe Line 30: Refund 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 on line 30. We will not automatically issue a refund under $5. However, upon notification we can release the refund. You are required to mark your refund choice on line 35. Line 31: Net tax Add line 25 and line 29. Line 32: Late filing and late payment penalties and interest If you calculated failure to file or failure to pay penalties and interest, enter in the appropriate blanks and put the total of both on line 32. A failure to file penalty is charged for failing to file a tax return on or before its due date, considering any extension of time for filing. The penalty is 5% of the tax amount if the failure is for not more than one month, with an additional 5% for each additional month or fraction of a month the failure continues, not to exceed 25% in total. A failure to pay penalty is charged for failing to pay the tax on any return on or before its due date. The penalty is 0.5% of the tax if the failure is for not more than one month, with an additional 0.5% for each additional month or fraction of a month the failure continues, not to exceed 25% in total. Any unpaid portion of the final tax due will accrue interest at the prevailing federal rates. This amount is computed from the original due date of the tax return to the date of the payment. Find a Penalty and Interest Calculator on our free online tax portal, MyDORWAY, at dor.sc.gov/calculator.

15 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Line 33: Underpayment of Estimated Tax penalty You may owe a penalty for underpayment if you did not pay in the lesser of 90% of your tax liability for 2022 or 100% of your liability for 2021 in four equal amounts by the required dates. If your adjusted gross income is $150,000 or more, the 100% rule is modified to be 110% of the tax shown on your 2021 Income Tax return. Refer to the SC2210, available at dor.sc.gov/forms, to calculate any penalty that may be due. Exceptions to the underpayment of Estimated Tax:

● Enter an A in the box if you completed federal Schedule AI-Annualized Income Installment Method for South Car olina purposes when determining the amount to enter on line 33.

● Enter an F in the box if you are a farmer or fisherman who receives at least two-thirds of your gross income for the year from farming and fishing and you pay your tax due by March 1, 2023.

● Enter a W if you are requesting a waiver of your entire penalty. See the SC2210 instructions, available at dor. sc.gov/forms, for information on what qualifies for a waiver of penalty. Calculate your penalty for underpayment and enter the amount on line 33. If you are due a refund, subtract the penalty amount from the difference of line 24 and line 29 and enter the result on line 30. Attach the SC2210 to you tax return when using an exception to waive the penalty. Line 34: Balance due Add line 31 through line 33 and enter the total on line 34. This is the amount you owe. If you owe $15,000 or more in connection with any SCDOR return, you must pay electronically according to SC Code Sections 12-54-250 and 12-54-210. Line 35: Refund options (select one) Direct deposit is fast and safe! You can receive your refund by direct deposit, debit card, or paper check. Mark an X in one box to indicate your choice.

● Direct deposit - The SCDOR deposits your funds into your bank account. This is the fastest, easiest option for most filers. Enter your bank information on line 37.

● Debit card - Your funds are loaded onto a Bank of America debit card. The card is subject to Bank of America program limitations. See the Bank of America disclosure information at the end of these instructions for more information.

● Paper check - The SCDOR can mail you a paper check to the address provided on your return. To avoid delays, make sure the address on your return is correct. This is the slowest, least secure way to receive your funds. Line 36: Payment options (select one) Paying electronically is quick and easy! You can pay your balance using our free online tax portal, MyDORWAY, or by using ACH Debit. Mark an X in one box to indicate your choice.

● MyDORWAY - The quickest, easiest way to pay is using our free online tax portal, MyDORWAY, at dor.sc.gov/ pay. Select Individual Income Tax Payment to get started. Choose the 31-Dec-2022 filing period.

● ACH Debit - Pay electronically by ACH Debit when you file your return. Enter your payment withdrawal date and payment withdrawal amount on line 36. Enter your bank information on line 37. 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! Line 37: Bank information You must enter complete and correct account information. If you are requesting direct deposit of your refund and your account information is not complete and correct, we will mail a paper check to the address listed on your return. If you are making a payment by ACH Debit, the withdrawal of the funds will not be successful if your account information is not complete and correct. You cannot have your funds directly deposited into an account located outside the United States or an ACH Debit with drawn from an account located outside the United States. Enter your account information. 1. Mark an X to choose checking or savings account. 2. Enter your 9 digit routing transit number (RTN). The RTN should begin with 01 through 12 or 21 through 32. Do not use a deposit slip to verify the RTN. 3. Enter your bank account number (BAN). The BAN contains 17 or fewer alphanumeric digits. Enter the BAN from left to right. Do not enter hyphens, spaces, special symbols, or the check number.

16 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return Sign and date your return You must sign your return. If your filing status is Married Filing Jointly, both spouses must sign. The return for a deceased taxpayer must be signed by a surviving spouse, an executor, or an administrator. If you are signing as a surviving spouse, write filing as surviving spouse by your signature. If signing as a personal representative, sign in your official capacity and attach a completed SC1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, available at dor.sc.gov/forms. Any refund check will be issued to the decedent’s surviving spouse or estate. Authorization The signature section of the return contains a check the box authorization for release of confidential information. A check in the yes box authorizes the Director of the SCDOR or delegate to discuss the return; its attachments; and any notices, adjustments, or assessments with the preparer. If a person is paid to prepare the Income Tax return, their signature and Preparer Tax Identification Number (PTIN) or Federal Employer Identification Number (FEIN) are required in the spaces provided. Penalties are applicable for failure to comply. Reminders Filing online is faster and more accurate.

● You may qualify to file online or submit your return electronically for free. Even if you don’t qualify for free filing op tions, we recommend you file electronically - It’s our fastest, easiest, and safest option. Visit dor.sc.gov/iit-filing to learn more about your options. Getting a refund? Direct deposit is fast, accurate, and secure!

● With direct deposit, you:

○ get your refund sooner.

○ help save tax dollars.

○ receive your refund in a fast, accurate, and secure way.

○ get your refund deposited directly into your bank account, giving you the fastest access to your refund. Have a balance due? Pay electronically! It’s fast and easy!

● Paying online is quick and easy! Use our free and secure tax portal, MyDORWAY, at dor.sc.gov/pay to make your payment. Select Individual Income Tax Payment to get started. Choose the 31-Dec-2022 filing period.

● On MyDORWAY, you can pay by credit card or from your bank account.

● Pay electronically by ACH Debit when you file your return. Enter your bank information on line 37.

○ 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! Review your return.

● Attach a complete copy of your federal return if you filed federal schedules A, C, D, E, or F, or filed a SCH NR, SC1040TC, I-319, or I-335 with your South Carolina return.

● Make sure you received all of your W-2s and other tax documents.

● Verify all SSNs on your return.

● Double check your name, address, and all math calculations.

● Be sure your return is signed.

● Make a copy of your complete return for your records. Before you file your return

● Attach all W-2s and 1099s with South Carolina withholding.

● If you aren’t paying online at dor.sc.gov/pay, mail your SC1040, Individual Income Tax Return, with payment attached to the proper address.

17 Instructions - 2022 SC1040 - South Carolina Individual Income Tax Return COUNTY CODES COUNTY CODE COUNTY CODE COUNTY CODE Abbeville................................ 01 Dillon..................................... 17 McCormick............................ 33 Aiken..................................... 02 Dorchester............................. 18 Marion................................... 34 Allendale............................... 03 Edgefield............................... 19 Marlboro................................ 35 Anderson............................... 04 Fairfield................................. 20 Newberry............................... 36 Bamberg................................ 05 Florence................................ 21 Oconee.................................. 37 Barnwell................................ 06 Georgetown........................... 22 Orangeburg........................... 38 Beaufort................................. 07 Greenville.............................. 23 Pickens.................................. 39 Berkeley................................ 08 Greenwood............................ 24 Richland................................ 40 Calhoun................................. 09 Hampton................................ 25 Saluda................................... 41 Charleston............................. 10 Horry..................................... 26 Spartanburg.......................... 42 Cherokee............................... 11 Jasper................................... 27 Sumter................................... 43 Chester.................................. 12 Kershaw................................ 28 Union..................................... 44 Chesterfield........................... 13 Lancaster.............................. 29 Williamsburg.......................... 45 Clarendon.............................. 14 Laurens................................. 30 York....................................... 46 Colleton................................. 15 Lee........................................ 31 Darlington.............................. 16 Lexington............................... 32 APO/FPO Addresses............................................................................................................................................. 99 Outside of South Carolina...................................................................................................................................... 99 Outside of United States........................................................................................................................................ 88

<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

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

(forms-site)(forms)(sc1040instr-2024)SC1040 2024 Individual Income Tax Instructions (September 2024)#

(forms-site)(forms)(sc1040instr-2024)(document-1)#

SC1040 Instructions South Carolina Department of Revenue | dor.sc.gov | September 2024 2024 Individual Income Tax Instructions

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1 SCDOR | SC1040 Instructions Before You Begin

●For tax year 2024, unless you have a valid extension, the due date is April 15, 2025, and the deadline to claim a refund is April 15, 2028.

●Complete your federal return before you begin your SC1040. You will need information from your federal return when preparing your South Carolina return.

●South Carolina conforms to the Internal Revenue Code as amended through December 31, 2023, except as otherwise provided. If Internal Revenue Code sections adopted by South Carolina which expired on December 31, 2023 are extended, but otherwise not amended, by congressional enactment during 2024, these sections are also extended for South Carolina Income Tax purposes in the same manner that they are extended for federal Income Tax purposes.

●The references to form numbers and line descriptions on federal Income Tax forms were correct at the time of printing. If they have changed and you are unable to determine the proper line to use, contact the SCDOR's Individual Income Tax section at 1-844-898-8542.

●Use these instructions as a guide when preparing your SC1040. They are not intended to cover all provisions of the law.

●If you used federal Schedules C, D, E, or F when filing your federal return or filed a Schedule NR, SC1040TC, I-319, or I-335 with your South Carolina return, attach a copy of your federal return and schedules to your South Carolina return.

●If you need to amend your return, 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. Identification and Filing Status Social Security Number, Name, and Address

●Enter your Social Security Number (SSN). Check the appropriate box if the taxpayer is deceased.

●Enter your name, mailing address, and the county code of the county where you live. You can find a list of county codes on page 24 of this guide. Check the box to let us know if this is a new address. To avoid delays, be sure your mailing address is complete and accurate on your return.

●For a foreign address, check the appropriate box to let us know the address is outside the US. Print or type the complete foreign address, including postal code.

●If you are married and filing a joint return, enter your spouse's name and SSN. Check the appropriate box if the taxpayer is deceased.

●If you are married and filing separate returns, do not include your spouse's name or SSN in this section. Enter your spouse's SSN next to box 3 in the filing status section.

2 SCDOR | SC1040 Instructions 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. Individual Taxpayer Identification Number (ITIN) If you are a nonresident or resident alien and cannot get an SSN, contact the IRS to apply for an Individual Taxpayer Identification Number (ITIN) for the purpose of filing Income Tax returns. South Carolina will accept this number in place of an SSN to process your Individual Income Tax returns. For more information, contact the IRS at 1-800-829-1040 or visit irs.gov. We cannot accept your return for processing without complete SSNs or ITINs. 1. If you are filing an amended SC1040, check the Amended Return box. Complete the return as it should have been filed. Complete the SCH AMD, Amended Return Schedule, and submit it with your amended SC1040. Your amended return cannot be processed without the SCH AMD. 2. If you are a nonresident for the entire year or a part-year resident electing to file as a nonresident, check the appropriate box and attach your Schedule NR to the completed SC1040. Do not submit the Schedule NR separately. 3. If you are filing a composite return for a partnership or S Corporation, check the appropriate box. See the I-348, Composite Filing Instructions, available at dor.sc.gov/forms for more information on filing a composite return. Do not check the box if you are an individual. 4. If you filed a federal or state extension, check the appropriate box. 5. If you served in a Military Combat Zone during the filing period, check the appropriate box and enter the combat zone. Checkboxes Filing Status Choose the same filing status that you used on your federal return. Check only one box.

●You can take a South Carolina dependent exemption for each eligible dependent, including both qualifying children and qualifying relatives.

●Enter the total number of eligible dependents. The total number of dependents claimed on your South Carolina return must equal the number of dependents claimed on your federal return.

●Attach the federal 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, if you are required to file this form with your federal return.

●Claim your deduction for dependent exemptions on line w.

●If you are claiming a deduction for dependent children under age 6, enter the number of children under age 6. Claim your deduction for dependents under age 6 on line t.

●Enter the number of taxpayers who are age 65 or older.

●Enter the first and last name, SSN, relationship, and date of birth of each dependent. Dependent Exemption

3 SCDOR | SC1040 Instructions Line 1: Federal Taxable Income Enter your taxable income from your federal form. If your federal taxable income is zero or less, enter zero here and enter your negative amount on line r. STOP! If you are a nonresident/part-year filers must complete the Schedule NR and go to line 5. See the Schedule NR instructions, available at dor.sc.gov/forms. Federal Taxable Income Line Instructions Round all amounts to the nearest whole dollar. Line a: State tax addback If you itemized your deductions on your federal Income Tax return and deducted state and local Income Tax or general Sales Tax, you may be required to add back all or part of this amount to your federal taxable income when computing your South Carolina taxable income. Federal law limits your total deduction for state and local Income, Sales, and Property Taxes to a combined total deduction of $10,000 ($5,000 if Married Filing Separately). You can’t deduct any state or local taxes paid above this amount. In determining the state tax addback for a taxpayer whose tax deduction is limited to $10,000, you may first apply real or personal Property Taxes reported on federal Schedule A, lines 5b and 5c before applying state and local Income Taxes or general Sales Taxes reported on federal Schedule A, line 5a. The state tax addback required for South Carolina is the lesser of your: a. itemized deductions in excess of the standard deduction that would have been allowed if you had used the standard deduction for federal Income Tax purposes; b. state and local Income Taxes or general Sales Taxes from your federal 1040, Schedule A, line 5a; or c. the $10,000 federal tax deduction limit less deductible Property Taxes. Use the worksheet below to compute the state tax addback on the SC1040. Do not submit this worksheet with your return. Keep it with your tax records. Additions to Federal Taxable Income Enter all numbers on line a through line e as positive numbers even if they are negative numbers on the federal return. Line a through line e are adjustments which must be added to your federal taxable income to determine your South Carolina taxable income. Line 2 is the total of these additions.

4 SCDOR | SC1040 Instructions Line b: Out-of-state losses Enter losses from:

●out-of-state rental property

●businesses located outside South Carolina

●real property located in another state Enter the total amount of out-of-state loss from your federal return, including any related expenses. Personal service income (W-2 or business wages) is taxable to South Carolina no matter where it is earned. Line c: Expenses related to National Guard and Military Reserve income Enter the expenses from your service in the National Guard or Reserves that you deducted on your federal return. You will deduct your income from the National Guard or Reserves on line n of the SC1040. Worksheet for state tax addback 1. Itemized deductions from 2024 federal 1040, Schedule A line 17. 1. 2. Enter the federal standard deduction you would have been allowed if you had not itemized. Enter zero if filing status is Married Filing Separately (MFS). (See federal instructions.) 2. 3. Subtract line 2 from line 1. (Enter zero if line 2 is greater than line 1.) 3. 4. Enter the amount of state and local Income Tax or general Sales Tax from federal Schedule A. 4. 5. Subtract real estate taxes and personal property taxes reported on federal Schedule A from the federal limit of $10,000 ($5,000 if MFS). Enter the difference but not less than zero. 5. 6. Enter the lesser of line 3, line 4, or line 5. Enter this amount on SC1040 line a. 6. Line d: Interest income Enter the amount of interest income that was exempt on the federal return and comes from obligations of states and political subdivisions other than South Carolina. For a mutual fund, add back the percentage of exempt interest income attributable to out-of-state, non-federal obligations. Line e: Other additions to income Attach an explanation of your entry for this line. Some examples of items to enter on this line are:

●Taxpayers who claim bonus depreciation under federal law must add back the difference between the bonus depreciation taken and the depreciation which would have been allowed without bonus depreciation.

●Taxpayers who claim a nonrefundable credit for contributions to Exceptional SC (TC-57) are not allowed a deduction for these contributions. Add back the amount of the contribution deducted on the federal return.

●Taxpayers who claim a child care program credit for donations to a nonprofit corporation (TC-9) are not allowed a deduction for those donations. Add back the donation deducted on the federal return.

5 SCDOR | SC1040 Instructions

●Taxpayers who claim credits such as the Community Development Credit (TC-14), the Industry Partnership Fund Credit (TC-36), and the Credit for Child Care Program (TC-9), may not claim a deduction for the same qualified contribution which results in the credit. Add back the amount deducted on the federal return.

●Add back the federal net operating loss when it is larger than the South Carolina net operating loss being claimed.

●Add back any expenses deducted on the federal return related to any income not taxed by South Carolina. Some examples are investment interest to out-of-state partnerships and interest paid to purchase US obligations.

●Add back foreign area allowances, cost of living allowances, and income from US possessions.

●For qualifying investments made after June 30, 1998, taxpayers must reduce the basis of the qualifying property to the extent the Capital Investment Tax Credit is claimed. Add back any resulting reduction in depreciation.

●Add back the qualified business income deduction under IRC Section 199A.

●Add back any charitable contribution of land deducted under IRC Section 170 unless it meets the donative intent requirements of SC Code Section 12-6-5590.

●Include any withdrawals during the tax year from a Catastrophe Savings Account that were: 1. necessary because contributions were more than the allowable limits; or 2. more than the amount needed to cover qualified catastrophe expenses. Do not include any withdrawals made by the surviving spouse of the account owner. Qualified catastrophe expenses are expenses paid or incurred because of a major disaster as declared by the Governor.

●A business must add back any amount paid for services performed by an unauthorized alien if the amount is $600 or more a year. Depending on how a particular item was reported or deducted, the following may be additions or subtractions.

●A change in the accounting method to conform in the same manner and the same amount to the federal. At the end of the federal adjustment, any balance will continue until fully adjusted.

●Adjust the installment method of reporting if:

■ the entire sale has been reported for state purposes, or

■ the entire sale was reported for federal purposes and you wish to continue on an installment basis for state purposes.

●Adjust the federal gain or loss to reflect any difference in the South Carolina basis and federal basis. Line 2: Add line a through line e.

6 SCDOR | SC1040 Instructions Line f: State tax refund If you included your state tax refund on your federal 1040, enter that amount on this line. Line g: Total and permanent disability retirement income If disability retirement income was taxed on your federal Income Tax return and you are totally and permanently disabled, you may be able to deduct this income from your South Carolina taxable income. You must be totally and permanently disabled, unable to be substantially gainfully employed, receiving income from a disability retirement plan, and eligible for the homestead exemption under SC Code Section 12-37-250. Attach a copy of the physician’s statement establishing that you are totally and permanently disabled. The deduction is limited to payments received from retirement plans. Third-party sick pay reported on a W-2 does not qualify for the total and permanent disability retirement deduction. If you deduct total and permanent disability retirement income on this line, do not include that income in your qualified retirement income in the worksheets for line p-1 or line p-2. A surviving spouse may take a disability retirement deduction for amounts received in the year the disabled spouse died. In following years, a surviving spouse is eligible for the retirement deduction on line p but not the disability deduction. Line h: Out-of-state income/gain Enter:

●income from out-of-state rental property

●income from a business located outside South Carolina, or

●gain from real property located in another state. Enter the amount as reported on your federal return. Check the appropriate box to indicate the type of income or gain. Personal service income (W-2 or business wages) is taxable to South Carolina no matter where it is earned. Line i: Net capital gain deduction Net capital gains included in taxable income are reduced by 44% for South Carolina Income Tax purposes. Net capital gain means the excess of the net long-term capital gain for the tax year over the net short- term capital loss for the tax year. The South Carolina holding period for long-term capital gains is the same as the federal holding period. Income received from installment sales and capital gain distribution qualifies for this deduction if the more than one year holding period has been met. Multiply the net capital gain by 44% and enter the result. Subtractions From Federal Taxable Income Enter all numbers on line f through line w as positive numbers even if they are negative numbers on the federal return. Line f through line w are adjustments which are subtracted from your federal taxable income to determine your South Carolina taxable income.

7 SCDOR | SC1040 Instructions Line j: Volunteer deduction Qualifying volunteer firefighters, rescue squad workers, volunteer hazardous material (HAZMAT) team members, reserve police officers, Department of Natural Resources (DNR) deputy enforcement officers, members of the State Guard, and state constables are allowed to deduct $6,000.

●Volunteer firefighters, rescue squad workers, and HAZMAT members qualify only if their employer provides them with a form stating they have earned the minimum number of points established by the State Fire Marshal during the year.

●Reserve police officers, DNR deputy enforcement officers, and State Guard members qualify only if the appropriate authority provides them with an I-332, Written Certification for Reserve Police Officer, DNR Deputy Enforcement Officer, or Member of the State Guard, certifying their eligibility.

SC Net LT Capital Gain

$7,000 (10,000 - 3,000)

- SC Net ST Capital Loss - $5,000

SC Net Capital Gain

$2,000

x Gain Deduction x 44%

Amount to be deducted $880 Line k: Contributions to the SC College Investment Program (Future Scholar) or to the SC Tuition Prepayment Program You may deduct 100% of any contributions to the SC College Investment Program made between January 1, 2024 and April 15, 2025. You may deduct 100% of any contributions to the SC Tuition Prepayment Program made between January 1, 2024 and December 31, 2024. Line l: Active trade or business income deduction You may be able to elect to have South Carolina active trade or business income from a pass-through business taxed at a flat 3% rate. For more information see the I-335, Active Trade or Business Income Reduced Rate Computation. available at dor.sc.gov/forms. Enter the amount from the I-335, line 5 here. Line m: Interest from US obligations Enter the interest income from US obligations that you reported as income on your federal Income Tax return. US obligations include savings bonds, treasury notes, and treasury bills. For more information, see SC Revenue Ruling #16-2, available at dor.sc.gov/policy.

8 SCDOR | SC1040 Instructions Line n: Certain nontaxable National Guard or Reserve pay Income received by National Guard or Reserve members for customary annual training, weekend drills, and other inactive duty training is generally exempt from South Carolina Income Tax.

●Members of the National Guard or Reserves may deduct all inactive duty pay from the United States or any state for weekend drills and other inactive duty training they attended.

●Members of the National Guard and active duty Reserve members may also deduct up to 15 days of customary annual training pay, referred to as active duty training or ADT.

●Inactive duty Reserve members may also deduct up to 14 days of customary annual training pay, referred to as active duty training or ADT, plus up to two days of travel time listed on official orders.

●Full time Active Guard and Reserve (AGR) employees may deduct up to 15 days of annual training they attended and up to 24 days of weekend drills (a maximum of 39 days) at the daily rate of pay. For more information, see SC Revenue Ruling #09-16, available at dor.sc.gov/policy. Do not enter amounts for Military Reserve and National Guard pay included in retirement income. See the instructions for line v: Other subtractions for information about deducting Military Reserve and National Guard retirement income. Line o: Social Security and/or railroad retirement if taxed on your federal return Enter the amount of Social Security from Title 2 of the Social Security Act or railroad retirement that was taxed on your federal return. Line p-1 through line p-3: Retirement deduction The deduction is allowed for an individual taxpayer who is the original owner of a qualified retirement account. An individual who is under age 65 may claim a retirement deduction up to $3,000 on qualified retirement income from their own plan. An individual who is age 65 or older during the tax year may claim a retirement deduction up to $10,000 on qualified retirement income from their own plan. Line p-1: Include only qualified withdrawals from the taxpayer’s own qualified retirement plan. Line p-2: Include only qualified withdrawals from the spouse’s own qualified retirement plan. Line p-3: A surviving spouse receiving qualified retirement income on behalf of a deceased spouse may deduct up to $3,000 or $10,000 of the qualified retirement income, based on the age of the deceased spouse if they were alive. The surviving spouse must receive the decedent’s retirement income as a surviving spouse. The surviving spouse retirement deduction is in addition to the individual retirement deduction claimed from the taxpayer’s own retirement plan. If you are claiming the surviving spouse retirement deduction for more than one deceased spouse, calculate the deduction separately for each deceased spouse. Add the surviving spouse retirement Interest income from the following obligations are taxable for state purposes:

●Federal Home Loan Mortgage Corporation (Freddie Mac)

●Federal National Mortgage Association (Fannie Mae)

●Government National Mortgage Association (Ginnie Mae)

9 SCDOR | SC1040 Instructions deductions and enter the total on line p-3. Attach a statement showing the date of birth for each deceased spouse and the separate calculation for each deduction. Qualified retirement income is income from plans defined in IRC 401, 403, 408, and 457, and all public employee retirement plans of the federal, state, and local governments, including individual retirement plans, Keogh plans, and military retirement. Disability retirement income due to total and permanent disability, Social Security income, and railroad retirement income do not qualify because these items are not taxed by South Carolina. See line g and line o. Any portion of qualified retirement income received this tax year that resulted in a federal premature withdrawal penalty does not qualify for a retirement deduction. Reduce the taxpayer and spouse retirement deductions by any military retirement deductions taken. Do not reduce the surviving spouse retirement deduction by any surviving spouse military retirement deduction taken. Worksheet for taxpayer (line p-1) 1. Maximum deduction allowed for taxpayer based on age ($3,000 or $10,000) 1. 2. Taxpayer’s military retirement deduction (line p-4) 2. 3. Taxpayer’s retirement deduction available (subtract line 2 from line 1; if less than zero, enter zero.) 3. 4. Taxpayer’s individual qualified retirement income included in federal form (taxable IRA distributions, pensions, and annuities) 4. 5. Retirement deduction (lesser of line 3 and line 4). Enter on line p-1. 5. Worksheet for spouse (line p-2) 1. Maximum deduction allowed for spouse based on age ($3,000 or $10,000) 1. 2. Spouse’s military retirement deduction (line p-5) 2. 3. Spouse’s retirement deduction available (subtract line 2 from line 1; if less than zero, enter zero.) 3. 4. Spouse’s individual qualified retirement income included in federal form (taxable IRA distributions, pensions, and annuities) 4. 5. Retirement deduction (lesser of line 3 and line 4). Enter on line p-2. 5. Worksheet for surviving spouse (line p-3) Calculate separately for each deceased spouse. 1. Maximum deduction allowed for surviving spouse based on age of deceased spouse had they lived ($3,000 or $10,000 for each deceased spouse) 1. 2. Qualified retirement income received as surviving spouse included in federal form (taxable IRA distributions, pensions, and annuities) 2. 3. Retirement deduction (lesser of line 1 and line 2). Enter on line p-3. 3.

10 SCDOR | SC1040 Instructions Line p-4 through line p-6: Military retirement deduction Beginning with tax year 2022, individuals may deduct all military retirement income included in their South Carolina taxable income. Reduce the retirement deduction (line p-1 and line p-2) and the age 65 and older deduction (line q-1 and line q-2) by the amount of military retirement deduction taken. Military retirement income means taxable income received by the taxpayer or the taxpayer’s surviving spouse from a qualified military retirement plan. Income that is subject to a penalty for premature distribution does not qualify as military retirement income. For a surviving spouse, military retirement income includes a retirement benefit plan and dependent indemnity compensation received due to the deceased spouse’s military service. Retirement benefits received for service in the National Guard or Reserves due to inactive time are subtracted on line v and are not included in taxable income. Do not include these amounts in the deduction on line p. Line p-4: Include military retirement income related to the taxpayer’s military service. Line p-5: Include military retirement income related to the spouse’s military service. Line p-6: Include military retirement income received on behalf of a deceased spouse. Apply the deduction in the same manner that it was applied to the deceased spouse. The surviving spouse military retirement deduction is in addition to any retirement deductions claimed on the taxpayer’s own retirement income. If you are claiming the surviving spouse military retirement deduction for more than one deceased spouse, calculate the deduction separately for each deceased spouse. Add the surviving spouse military retirement deductions and enter the total on line p-6. Attach a statement showing the date of birth for each deceased spouse and the separate calculation for each deduction. Line q: Age 65 and older deduction Beginning in the tax year a resident taxpayer reaches age 65, they are entitled to a deduction of $15,000 against any South Carolina income. Line q-1 applies to the taxpayer whose name appears first on the return. Line q-2 applies to the spouse whose name appears second on the return. Reduce the age 65 and older deduction claimed on line q-1 and line q-2 by:

●any individual retirement deduction claimed on line p-1 and line p-2, and

line 1. If less than zero, enter zero.) Enter on line q-1. 4.

11 SCDOR | SC1040 Instructions Worksheet for spouse (line q-2) 1. Age 65 and older deduction amount 1. $15,000 2. Retirement income deduction (line p-2) 2. 3. Military retirement income deduction (line p-5) 3. 4. Deduction available (add line 2 and line 3, then subtract the total from

line 1. If less than zero, enter zero.) Enter on line q-2. 4. Assume for all examples that taxpayers have income to qualify for the age 65 and older deduction in addition to the retirement deductions. Example 1: A taxpayer age 65 or older has no military or other sourced retirement income on line p-1 or line p-4. The taxpayer is eligible for a deduction of $15,000 on line q-1. Example 2: A taxpayer age 65 or older has no military retirement income but has other sourced retirement of $14,000. The taxpayer is allowed a deduction of $10,000 on line p-1 and a deduction of $5,000 on line q-1. Example 3: A taxpayer age 65 or older has military retirement income of $13,000 and is allowed a deduction on line p-4 of $13,000. The taxpayer is allowed a deduction of $2,000 on line q-1. The maximum allowed deduction for 2024 is $15,000. Example 4: A taxpayer age 65 or older has military retirement income of $36,000 and no other earned income. The taxpayer is eligible for a military retirement deduction of $36,000 on line p-4. The taxpayer is not allowed an additional amount on line q-1. Example 5: A taxpayer age 65 or older has military retirement income of $16,000 and other sourced retirement income of $8,000. The taxpayer is allowed a deduction on line p-4 of $16,000. The taxpayer is not allowed an additional amount on line p-1 or line q-1. For more information about retirement deductions and the age 65 and older deduction, refer to SC Revenue Ruling #22-11, available at dor.sc.gov/policy. Line r: Negative amount of federal taxable income Because the South Carolina return begins with your federal taxable income, it is important that you get the benefit of the negative amount from the taxable income line of the federal return. On the SC1040, start with zero on line 1. Do not enter a negative amount. On line r of the SC1040, enter the negative amount from the taxable income line of the federal return. Enter as a positive number. Line s: Subsistence allowance Police and all commissioned law enforcement officers paid by South Carolina municipal, county, or state governments or the federal government, full-time firefighters, and full-time emergency medical service personnel are entitled to a subsistence allowance of $16 per regular workday. Your employer should provide you with the number of work days. Line t: Dependents under 6 years of age A deduction is allowed for each dependent claimed on your federal Income Tax return who had not reached the age of 6 by December 31 of the tax year. Birth dates and SSNs are required. See worksheet below.

12 SCDOR | SC1040 Instructions Line u: Consumer protection services An individual may deduct the costs of a monthly or annual contract or subscription for identity theft protection and resolution services. The deduction is only for individuals who filed a return with the SCDOR for a tax year between 1998 and 2012 or whose Personal Identifiable Information (PII) was included on another’s return. An individual who deducted the same actual costs as a business expense may not claim the deduction. The deduction is limited to:

●$300 for an individual taxpayer

●$1,000 for a married filing jointly return

●$1,000 for a return claiming dependents Identity theft protection includes products and services designed to prevent an incident of identity fraud or identity theft. It protects against the disclosure of your PII (for example, your SSN) by preventing a third party from using unauthorized access to your PII to obtain financial resources or other products, benefits, or services. Identity theft resolution services include products and services designed to assist persons whose PII was obtained by a third party. This minimizes the effects of the identity fraud or identity theft incident and restores the person’s identity to its pre-theft status. Line v: Other subtractions from income Attach an explanation of your entry on this line. Some examples of items which may be subtracted on this line:

●You may deduct 100% of any contributions made to a Palmetto ABLE Account Expense Fund, subject to program limitations, between January 1, 2024 and December 31, 2024. For more information, visit treasurer.sc.gov.

●South Carolina does not recognize bonus depreciation in IRC Section 168(k). With or without bonus depreciation, the depreciable life of the property is the same for federal and state purposes. For the tax year the property is placed in service, a taxpayer must add back, on line e of the SC1040, the difference between the depreciation deduction allowed for federal purposes and the deduction that would have been allowed without bonus depreciation. The South Carolina adjusted basis will then be greater than the federal adjusted basis. For all other years of the depreciable life of the property, an additional depreciation deduction is available for South Carolina purposes.

●South Carolina net operating loss that is larger than the federal amount is a subtraction. The same loss can only be deducted once. Attach your own worksheet or keep with your tax records. No carryback losses are allowed.

●Legislators within a 50-mile radius of the State House are allowed to subtract travel expenses. Worksheet for dependent under age 6 1. South Carolina dependent exemption amount 1. $4,790 2. Number of dependents claimed on your 2024 federal return who had not reached age 6 during the tax year 2. 3. Allowable deduction (multiply line 1 by line 2). Enter on line t. 3.

13 SCDOR | SC1040 Instructions Worksheet for military retirement exclusion Inactive Reserve Time + Inactive National Guard Time = % exclusion Total Military time (active and inactive) Determine the excludable amount of your military retirement income by multiplying it by the percentage of exclusion as follows: total taxable military retirement income excludable military retirement income % exclusion X shown on federal return = to be entered on line v

●Retirement income paid by the US government for service in the Reserves or National Guard is not taxed for South Carolina purposes. You may deduct the entire amount of any stipend paid by the state of South Carolina for National Guard service. Determine the percentage of your military retirement income which is excludable by dividing the length of time you served in the Reserves and/or National Guard (not full-time) by the length of time of your total military service as follows: If you deduct retirement income on this line, do not include that income in your qualified retirement income in the worksheets for line p-1 or line p-2.

●If you have adopted a special needs child, you may subtract $2,000 per year per child as long as the adopted child qualifies as a dependent on your federal return. A special needs child is: 1. a person under the age of 18 at the time of adoption 2. a dependent of a public or private non-profit adoption agency 3. legally free for adoption 4. determined by the agency to have specific conditions Attach a copy of the letter you received at the time of adoption from the SC Department of Social Services which certified the person as a special needs child.

●Subtract amounts contributed to a Catastrophe Savings Account and interest income earned by the account. If your legal residence is insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, you are allowed to contribute:

■ $2,000 if the qualified deductible is $1,000 or less

■ twice the qualified deductible if it is between $1,000 and $7,500

■ $15,000 if the qualified deductible is more than $7,500 If your legal residence is not insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, the limit is $250,000 or the value of your legal residence, whichever is less.

●If you are eligible for the Preceptor Credit on the TC-62 and you served additional rotations that exceeded the credit limit for the tax year, you may be eligible for a deduction equal to the amount that the credit would have been for the additional rotations. Refer to the TC-62, available at dor.sc.gov/forms, for information on calculating the deduction. For additional information, see SC Revenue Ruling #20-2, available at dor.sc.gov/policy.

14 SCDOR | SC1040 Instructions Worksheet for South Carolina dependent exemption 1. South Carolina dependent exemption amount 1. $4,790 2. Number of dependents claimed on your federal return 2. 3. Allowable deduction (multiply line 1 by line 2). Enter on line w. 3. Line 4: Total subtractions Add line f through line w and enter the total. Depending upon how a particular item was reported or deducted, the following may be additions or subtractions.

●A change in accounting method to conform in the same manner and same amount as federal. At the end of the federal adjustment, any balance will continue until fully adjusted.

●Adjust the installment method of reporting if:

■ the entire sale was reported for state purposes, or

■ the entire sale was reported for federal purposes, and you wish to continue on an installment basis for state purposes.

●Adjust the federal gain or loss to reflect any difference in the South Carolina basis and federal basis. Line w: South Carolina dependent exemption A South Carolina dependent exemption is allowed for each eligible dependent, including both qualifying children and qualifying relatives. Eligible dependents are dependents claimed on your federal Income Tax return. See worksheet below. South Carolina Tax Line 6: Tax on South Carolina taxable income If your income subject to tax on line 5 is less than $100,000, use the SC1040TT, South Carolina Individual Income Tax Tables, to determine your South Carolina tax. Enter the tax on line 6. If your income subject to tax on line 5 is $100,000 or more, use the tax rate schedule provided in the SC1040TT to compute your tax. Enter the tax on line 6. The SC1040TT is available at dor.sc.gov/forms. Line 7: Tax on lump-sum distribution South Carolina follows the federal provisions regarding lump-sum distributions. If you used the federal 4972 for a lump-sum distribution, you must use the SC4972 to compute the South Carolina tax. The SC4972 is available at dor.sc.gov/forms. This separate tax on lump-sum distributions is in addition to the tax computed on line 6. Do not enter the federal 10% premature early withdrawal penalty on line 7. Line 8: Tax on active trade or business income Enter the amount from the I-335, line 9. Line 9: Tax on excess withdrawals from catastrophe savings accounts Excess withdrawals from a Catastrophe Savings Account are taxed an additional 2.5% unless:

●the taxpayer no longer owns a qualifying legal residence in South Carolina

15 SCDOR | SC1040 Instructions Nonrefundable Credits Line 11: Child and Dependent Care Credit For a full-year resident, the credit is calculated at 7% of the federal child and dependent care expense. If you are a part-year resident or nonresident, you are not eligible for this credit if you are a resident of a state that does not offer a credit for child and dependent care expense to nonresidents of that state. If you are an eligible part-year resident or nonresident, calculate the credit at 7% of the prorated federal expenses using your proration percentage from the Schedule NR. The maximum credit allowed is $210 for one child or $420 for two or more children. You cannot claim this credit if your filing status is Married Filing Separately. Example A: Full-year resident Federal child care expense from the federal 2441 is $2,000 $2,000 x .07 = $140 (allowable credit) Example B: Part-year resident or nonresident Federal child care expense from the federal 2441 is $2,000, and the proration percent from line 45 of Schedule NR is 30%. $2,000 x .30 = $600 x .07 = $42 (allowable credit) Line 12: Two Wage Earner Credit This credit is available to a married couple filing jointly when both spouses have earned income taxed to South Carolina. This credit is not allowed on returns with a filing status of Single, Married Filing Separately, or Head of Household. For 2024, the credit is computed at .007 of the lesser of $50,000 or the South Carolina qualified earned income of the spouse with the lower South Carolina qualified earned income for the taxable year. Use your South Carolina qualified earned income to calculate the credit. Compute your South Carolina qualified earned income by subtracting certain adjustments reported on your federal 1040 from your South Carolina earned income. Adjustments to subtract are:

●deductible part of self-employment tax

●self-employment SEP, simple and qualified plans

●self-employment health insurance deduction

●IRA deduction

●repayment of sub-pay South Carolina earned income is generally income you receive from services you provide. Compute the earned income for you and your spouse separately.

●the amount contributed was within the allowable limits, and the withdrawal occurred after the taxpayer reached age 70, or

●the withdrawal followed the death of the individual who set up the account or the surviving spouse.

16 SCDOR | SC1040 Instructions Earned income includes Earned income does not include wages salaries tips commissions sub-pay self-employment income business income or loss partnership income or loss farm income or loss gambling winnings bingo winnings interest dividends Social Security benefits IRA distributions retirement plan or annuity benefits deferred compensation any amount your spouse paid you Example: A taxpayer earned a salary taxed to South Carolina of $40,000. The taxpayer’s qualified earned income is $40,000. Their spouse earned wages of $17,000 taxed to South Carolina and had an IRA deduction of $1,000. The spouse’s qualified earned income is $16,000 ($17,000 - $1,000). The credit is based on the spouse’s qualified earned income, because it is the lesser of the two. The credit is $112 ($16,000 x .007). Worksheet for Two Wage Earner Credit (a) You (b) Your spouse 1. Wages, salaries, and tips taxed to South Carolina (Do not include pensions or annuities) 2. Net profit or loss from self-employment (from Schedule C) and any other income taxed to South Carolina 3. Add line 1 and line 2. (This is your total earned income taxed to South Carolina.) 4. Add the adjustment amounts from your federal 1040. (See adjustments above.) If filing Schedule NR, enter amounts from Column B, lines 21, 22, 23, 26, and any repayment of supplemental unemployment benefits (sub-pay) allocable to South Carolina income. 5. Subtract line 4 from line 3. (This is your qualified earned income taxed to South Carolina.) If the amount in Column (a) or Column (b) is zero or less, you may not take this credit. 6. Enter the lesser of 5(a) or 5(b). Cannot be greater than $50,000. 7. Allowable credit (multiply line 6 by .007). Enter on line 12. Cannot be greater than $350. Line 13: Other nonrefundable credits Refer to the instructions for the SC1040TC for descriptions of the nonrefundable tax credits along with the required tax credit schedule for each credit. Most tax credits are computed on separate tax credit schedules.

17 SCDOR | SC1040 Instructions Line 16: South Carolina Income Tax withheld from wages Enter the total South Carolina tax withheld:

●from your wages and reported on your W-2s as state Income Tax, and

●by a fiduciary on your behalf and reported on your SC41s Do not include:

●withholding paid to another state

●federal withholding paid to the IRS

●withholding from a federal 1099

●amounts reported on a South Carolina substitute 1099G/INT

●Withholding from a 1099 MISC "for SC purposes only" reporting withholding by an S Corporation or Partnership on behalf of nonresident shareholders or partners. Attach readable copies of your W-2s to the front of your return. If filing an amended return, you must enter your South Carolina Income Tax withheld from wages on line 16 of your SC1040 and on line 1 of your SCH AMD. Your employer is responsible for providing you with a W-2. If you do not have a W-2, complete the SC4852 and provide proof of tax withheld. The SC4852 is available at dor.sc.gov/forms. Tax Payments and Refundable Credits Line 17: 2024 Estimated Tax payments Enter the total Estimated Tax payments you made, including any amount transferred from your 2023 tax return. Do not include nonresident sale of real estate withholding paid on an I-290. Report it on line 19. Line 18: Amount paid with extension Enter the amount you paid with your extension request. Check the box on the front of the return to indicate you requested an extension of time to file your return. Line 19: Nonresident sale of real estate A nonresident of South Carolina who sells real property located in this state is subject to withholding of South Carolina Income Tax. The sale is reported to South Carolina on an Individual Income Tax return. The state Income Tax withheld at the time of the sale is reported to you on an I-290 provided by the closing attorney. Enter the withholding from the I-290 and attach the form to your return. Line 20: Other SC withholding Enter the total South Carolina tax withheld from federal 1099s. Attach copies of all 1099s to the front of your return. If you have a 1099 MISC that includes withholding “for SC purposes only” (withholding by an S Corporation or Partnership on behalf of nonresident shareholders or partners), include it on this line. Attach tax credit schedules for all tax credits you claim, along with the SC1040TC Worksheet and the SC1040TC, to your Income Tax return. We may disallow your tax credits if you do not attach necessary schedules to your return. Forms are available at dor.sc.gov/forms.

18 SCDOR | SC1040 Instructions Line 21: Tuition Tax Credit Refer to the I-319, available at dor.sc.gov/forms, to see if you qualify to claim this credit. If you qualify, complete all information on the I-319 and attach it to your return. If you have more than one qualifying student, complete a separate I-319 for each student. Attach a copy of your federal return. Line 22: Other refundable credits Refer to the I-333, I-334, I-360, and I-361, available at dor.sc.gov/forms, to see if you qualify to claim these credits. Attach the appropriate credit form to the SC1040.

●Enter the amount from the I-333, refundable credit for Anhydrous Ammonia Additive on line 22a.

●Enter the amount from the I-334, refundable credit for Production and Sale of Milk on line 22b.

●Enter the amount from the I-360, refundable credit for Classroom Teacher Expenses on line 22c.

●Enter the amount from the I-361, Parental Refundable Credit on line 22d.

●Enter the total other refundable credits on line 22. Line 23: Total payments Add line 16 through line 22 and enter the total. Amended return: Enter the amount from SCH AMD, line 7. If a negative, enter in [brackets] Do not include:

●withholding from a W-2

●amounts reported on a South Carolina substitute 1099G/INT

●federal withholding paid to the IRS If filing an amended return, you must enter your Other SC withholding on line 20 of your SC1040 and on line 1 of your SCH AMD. Line 25: Amount due If line 15 is larger than line 23, subtract line 23 from line 15 and enter the amount due. Amended return: Enter the amount from line 25 on line 31. (Do not enter amounts on line 26 through line 29.) Example 1 (amended return) Line 15 = 200 Line 23 = <125> (negative number, calculated on SCH AMD) Line 25 = 325 (200 - <125>) Enter the $325 tax due amount on line 31. Line 24: Overpayment If line 23 is larger than line 15, subtract line 15 from line 23 and enter the overpayment. Amended return: Enter the amount from line 24 on line 30. (Do not enter amounts on line 26 through line 29.) Example 1 (amended return) Line 15 = 200 Line 23 = 250 (calculated on SCH AMD) Line 24 = 50 (250 - 200) Enter the $50 refund amount on line 30.

19 SCDOR | SC1040 Instructions Line 26: South Carolina Use Tax Use Tax is due on purchases outside of South Carolina for use, storage, or consumption in South Carolina. Use Tax is paid to the SCDOR when state Sales and Use Tax has not been collected by the seller. You may need to pay Use Tax if you make purchases:

●from retailers online

●from out-of-state catalog companies

●from home shopping networks

●when visiting another state The tax rate for the Use Tax is the same as the Sales Tax. The rate is determined by where the tangible personal property will be used, stored, or consumed, regardless of where the sale takes place. For more information and updated tax rates, visit dor.sc.gov/tax/use. You have three options for reporting and paying Use Tax: 1. On line 26 of your SC1040, Individual Income Tax Return. Calculate your Use Tax using the SC Use Tax Worksheet below. No additional form or paperwork is required. 2. Online using our free tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. Log in to your existing account or create a new account to get started. No additional form or paperwork is required. 3. Mail the UT-3 with your check to: SCDOR, Sales Taxable, PO Box 100193, Columbia, SC 29202. Make your check payable to SCDOR. Include your name, SSN, and UT-3 in the memo. Do not send cash. If you have paid your Use Tax during the year or have no Use Tax due, check the box on line 26. Use Tax rates The state Sales and Use Tax rate is 6% plus the applicable local Use Tax rate of the county in which you are located or other applicable rate wherever tangible personal property was delivered. Sales of unprepared food are exempt from state Sales and Use Tax. Local taxes still apply to sales of unprepared food unless the local tax law exempts such sales. The following are the tax rates for each county as of May 1, 2024:

●6% - Georgetown, Greenville, Oconee

●7% - Abbeville, Anderson, Beaufort, Dorchester, Fairfield, Greenwood, Hampton, Lexington, Newberry, Orangeburg, Pickens, Spartanburg, Sumter, Union, York

●8% - Aiken, Allendale, Bamberg, Barnwell, Calhoun, Cherokee, Chester, Chesterfield, Clarendon, Colleton, Darlington, Dillon, Edgefield, Florence, Horry, Jasper, Kershaw, Lancaster, Laurens, Lee, Marion, Marlboro, McCormick, Richland, Saluda, Williamsburg

●9% - Berkeley, Charleston, Horry-City of Myrtle Beach Example 2 (amended return) Line 15 = 200 Line 23 = 125 (positive number, calculated on SCH AMD) Line 25 = 75 (200 - 125) Enter the $75 tax due amount on line 31.

20 SCDOR | SC1040 Instructions Use this information to calculate line 2 of the worksheet. Worksheet for South Carolina Use Tax Column A Column B Column C Column D Column E Date of purchase Name of store/ company/vendor Total price of purchases (includes shipping and handling, warranty costs, and Sales or Use Tax due and paid on the purchase) Sales or Use Tax due and paid to another state or local jurisdiction Amount taxable (subtract Column D from Column C) $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total of Column C: Total of Column D: Total of Column E: Line 1 $ $ $ Line 2 Enter your county’s state and local Sales and Use Tax rate. % Line 3 Multiply line 1 of Column E by the rate on line 2 of Column E $ Line 4 Line 1 of Column D $ Line 5 SC Use Tax Due. Subtract line 4 from line 3. Round to the nearest dollar. Enter on line 26 of the SC1040. $ Line 27: Estimated Tax Enter the amount of your overpayment that you would like to apply to next year’s tax. Line 28: Contributions for check offs Refer to the I-330, available at dor.sc.gov/forms, for information about the various funds to which you may contribute. Enter the total from the I-330. Attach the I-330 to your return. Your contribution cannot be made if you do not attach the I-330. Line 30: Refund 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 on line 30. We will not automatically issue a refund under $5. However, upon notification, we can release the refund. You are required to mark your refund choice on line 35. Line 31: Net tax Add line 25 and line 29. Refund or Amount You Owe

21 SCDOR | SC1040 Instructions Line 32: Late filing and late payment penalties and interest If you calculated failure to file or failure to pay penalties and interest, enter in the appropriate blanks and put the total of both on line 32. A failure to file penalty is charged for failing to file a tax return on or before its due date, considering any extension of time for filing. The penalty is 5% of the tax amount if the failure is for not more than one month, with an additional 5% for each additional month or fraction of a month the failure continues, not to exceed 25% in total. A failure to pay penalty is charged for failing to pay the tax on any return on or before its due date. The penalty is 0.5% of the tax if the failure is for not more than one month, with an additional 0.5% for each additional month or fraction of a month the failure continues, not to exceed 25% in total. Any unpaid portion of the final tax due will accrue interest at the prevailing federal rates. This amount is computed from the original due date of the tax return to the date of the payment. Find a Penalty and Interest Calculator on our free online tax portal, MyDORWAY, at dor.sc.gov/calculator. Line 33: Underpayment of Estimated Tax penalty You may owe a penalty for underpayment if you did not pay in the lesser of 90% of your tax liability for 2024 or 100% of your liability for 2023 in four equal amounts by the required dates. If your adjusted gross income is $150,000 or more, the 100% rule is modified to be 110% of the tax shown on your 2023 Income Tax return. Refer to the SC2210, available at dor.sc.gov/forms, to calculate any penalty that may be due. Exceptions to the underpayment of Estimated Tax:

●Enter an A in the box if you completed federal Schedule AI-Annualized Income Installment Method for South Carolina purposes when determining the amount to enter on line 33.

●Enter an F in the box if you are a farmer or fisherman who receives at least two-thirds of your gross income for the year from farming and fishing and you pay your tax due by March 3, 2025.

●Enter a W if you are requesting a waiver of your penalty for any other reason. See the SC2210 instructions, available at dor.sc.gov/forms, for information on what qualifies for a waiver of penalty. Calculate your penalty for underpayment and enter the amount on line 33. If you are due a refund, subtract the penalty amount from the difference of line 24 and line 29 and enter the result on line 30. Attach the SC2210 to your tax return when using an exception to waive the penalty. Line 34: Balance due Add line 31 through line 33 and enter the total on line 34. This is the amount you owe. If you owe $15,000 or more in connection with any SCDOR return, you must pay electronically according to SC Code Sections 12-54-250 and 12-54-210.

22 SCDOR | SC1040 Instructions Line 35: Refund options (select one). Direct deposit is fast and safe! You can receive your refund by direct deposit or paper check. Mark an X in one box to indicate your choice.

●Direct deposit - The SCDOR deposits your funds into your bank account. This is the fastest, easiest option for most filers. Enter your bank information on line 37.

●Paper check - The SCDOR can mail you a paper check to the address provided on your return. To avoid delays, make sure the address on your return is correct. This is the slowest, least secure way to receive your funds. Line 36: Payment options (select one). Paying electronically is quick and easy! You can pay your balance using our free online tax portal, MyDORWAY, or by using ACH Debit. Mark an X in one box to indicate your choice.

●MyDORWAY - The quickest, easiest way to pay is using our free online tax portal, MyDORWAY, at dor.sc.gov/pay. Select Individual Income Tax Payment to get started. Choose the 31-Dec-2024 filing period.

●ACH Debit - Pay electronically by ACH Debit when you file your return. Enter your payment withdrawal date and payment withdrawal amount on line 36. Enter your bank information on line 37. 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. Line 37: Bank information You must enter complete and correct account information. If you are requesting direct deposit of your refund and your account information is not complete and correct, we will mail a paper check to the address listed on your return. If you are making a payment by ACH Debit, the withdrawal of the funds will not be successful if your account information is not complete and correct. You cannot have your funds directly deposited into an account located outside the United States or an ACH Debit withdrawn from an account located outside the United States. Enter your account information. 1. Mark an X to choose checking or savings account. 2. Enter your 9 digit routing transit number (RTN). The RTN should begin with 01 through 12 or 21 through 32. Do not use a deposit slip to verify the RTN. 3. Enter your bank account number (BAN). The BAN contains 17 or fewer alphanumeric digits. Enter the BAN from left to right. Do not enter hyphens, spaces, special symbols, or the check number. Sign and date your return You must sign your return. If your filing status is Married Filing Jointly, both spouses must sign. The return for a deceased taxpayer must be signed by a surviving spouse, an executor, or an administrator. If you are signing as a surviving spouse, write filing as surviving spouse by your signature. If signing as a personal representative, sign in your official capacity and attach a completed SC1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, available at dor.sc.gov/forms. Any refund check will be issued to the decedent’s surviving spouse or estate.

23 SCDOR | SC1040 Instructions Authorization The signature section of the return contains a check the box authorization for release of confidential information. A check in the yes box authorizes the Director of the SCDOR or delegate to discuss the return; its attachments; and any notices, adjustments, or assessments with the preparer. If a person is paid to prepare the Income Tax return, their signature and Preparer Tax Identification Number (PTIN) or Federal Employer Identification Number (FEIN) are required in the spaces provided. Penalties are applicable for failure to comply. Have a balance due? Pay electronically! Paying online is quick and easy! Use our free tax portal, MyDORWAY, at dor.sc.gov/pay to make your payment. Select Individual Income Tax Payment to get started. Choose the 31-Dec-2024 filing period.

●On MyDORWAY, you can pay by credit card or from your bank account.

●Pay electronically by ACH Debit when you file your return. Enter your bank information on line 37.

■ 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. Getting a refund? Direct deposit is fast, accurate, and secure!

●With direct deposit, you:

■ get your refund deposited directly into your bank account, giving you the fastest access to your refund.

■ help save tax dollars.

■ get your refund sooner. Filing online is faster and more accurate.

●You may qualify to file online electronically for free. Even if you don’t qualify for free filing options, we recommend you file electronically - It’s our fastest, easiest, and safest option. Visit dor.sc.gov/iit-filing to learn more about your options. Important Reminders Review your return.

●Attach a complete copy of your federal return if you filed federal Schedules A, C, D, E, or F, or filed a SCH NR, SC1040TC, I-319, or I-335 with your South Carolina return.

●Make sure you received all of your W-2s and other tax documents.

●Verify all SSNs on your return.

●Double check your name, address, and all math calculations.

●Be sure your return is signed.

●Make a copy of your complete return for your records.

24 SCDOR | SC1040 Instructions Before you file your return

●Attach all W-2s and 1099s with South Carolina withholding.

●If you aren’t paying online at dor.sc.gov/pay, or on your return by ACH Debit, mail your SC1040 with payment attached to the proper address. COUNTY CODES COUNTY CODE COUNTY CODE COUNTY CODE Abbeville..................................... 01 Dillon........................................... 17 McCormick.................................. 33 Aiken........................................... 02 Dorchester.................................. 18 Marion........................................ 34 Allendale..................................... 03 Edgefield..................................... 19 Marlboro..................................... 35 Anderson.................................... 04 Fairfield....................................... 20 Newberry.................................... 36 Bamberg..................................... 05 Florence...................................... 21 Oconee........................................ 37 Barnwell...................................... 06 Georgetown................................ 22 Orangeburg................................. 38 Beaufort...................................... 07 Greenville.................................... 23 Pickens........................................ 39 Berkeley...................................... 08 Greenwood................................. 24 Richland...................................... 40 Calhoun....................................... 09 Hampton..................................... 25 Saluda......................................... 41 Charleston................................... 10 Horry........................................... 26 Spartanburg................................ 42 Cherokee..................................... 11 Jasper.......................................... 27 Sumter........................................ 43 Chester........................................ 12 Kershaw...................................... 28 Union.......................................... 44 Chesterfield................................ 13 Lancaster..................................... 29 Williamsburg............................... 45 Clarendon................................... 14 Laurens....................................... 30 York............................................. 46 Colleton...................................... 15 Lee.............................................. 31 Darlington................................... 16 Lexington.................................... 32 APO/FPO Addresses...................................................................................................................................................................... 99 Outside of South Carolina............................................................................................................................................................. 99 Outside of United States............................................................................................................................................................... 88

(forms-site)(forms)(sc1040tt-2021)2021 South Carolina Individual Income Tax Tables (Revised 3/23/21)#

(forms-site)(forms)(sc1040tt-2021)(document-1)#

2021 South Carolina Individual Income Tax Tables (Revised 3/23/21) At least But less Your tax 3,000 6,000 11,000 17,000 0 50 $0 3,000 3,050 $0 6,000 6,050 $87 11,000 11,100 $304 17,000 17,100 $665 50 100 $0 3,050 3,100 $0 6,050 6,100 $89 11,100 11,200 $309 17,100 17,200 $672 100 150 $0 3,100 3,150 $0 6,100 6,150 $90 11,200 11,300 $314 17,200 17,300 $679 150 200 $0 3,150 3,200 $2 6,150 6,200 $92 11,300 11,400 $319 17,300 17,400 $686 200 250 $0 3,200 3,250 $3 6,200 6,250 $94 11,400 11,500 $324 17,400 17,500 $693 250 300 $0 3,250 3,300 $5 6,250 6,300 $96 11,500 11,600 $329 17,500 17,600 $700 300 350 $0 3,300 3,350 $6 6,300 6,350 $98 11,600 11,700 $334 17,600 17,700 $707 350 400 $0 3,350 3,400 $8 6,350 6,400 $100 11,700 11,800 $339 17,700 17,800 $714 400 450 $0 3,400 3,450 $9 6,400 6,450 $102 11,800 11,900 $344 17,800 17,900 $721 450 500 $0 3,450 3,500 $11 6,450 6,500 $104 11,900 12,000 $349 17,900 18,000 $728 500 550 $0 3,500 3,550 $12 6,500 6,550 $106 12,000 12,100 $354 18,000 18,100 $735 550 600 $0 3,550 3,600 $14 6,550 6,600 $108 12,100 12,200 $359 18,100 18,200 $742 600 650 $0 3,600 3,650 $15 6,600 6,650 $110 12,200 12,300 $364 18,200 18,300 $749 650 700 $0 3,650 3,700 $17 6,650 6,700 $112 12,300 12,400 $369 18,300 18,400 $756 700 750 $0 3,700 3,750 $18 6,700 6,750 $114 12,400 12,500 $374 18,400 18,500 $763 750 800 $0 3,750 3,800 $20 6,750 6,800 $116 12,500 12,600 $380 18,500 18,600 $770 800 850 $0 3,800 3,850 $21 6,800 6,850 $118 12,600 12,700 $386 18,600 18,700 $777 850 900 $0 3,850 3,900 $23 6,850 6,900 $120 12,700 12,800 $392 18,700 18,800 $784 900 950 $0 3,900 3,950 $24 6,900 6,950 $122 12,800 12,900 $398 18,800 18,900 $791 950 1,000 $0 3,950 4,000 $26 6,950 7,000 $124 12,900 13,000 $404 18,900 19,000 $798 1,000 4,000 7,000 13,000 19,000 1,000 1,050 $0 4,000 4,050 $27 7,000 7,100 $127 13,000 13,100 $410 19,000 19,100 $805 1,050 1,100 $0 4,050 4,100 $29 7,100 7,200 $131 13,100 13,200 $416 19,100 19,200 $812 1,100 1,150 $0 4,100 4,150 $30 7,200 7,300 $135 13,200 13,300 $422 19,200 19,300 $819 1,150 1,200 $0 4,150 4,200 $32 7,300 7,400 $139 13,300 13,400 $428 19,300 19,400 $826 1,200 1,250 $0 4,200 4,250 $33 7,400 7,500 $143 13,400 13,500 $434 19,400 19,500 $833 1,250 1,300 $0 4,250 4,300 $35 7,500 7,600 $147 13,500 13,600 $440 19,500 19,600 $840 1,300 1,350 $0 4,300 4,350 $36 7,600 7,700 $151 13,600 13,700 $446 19,600 19,700 $847 1,350 1,400 $0 4,350 4,400 $38 7,700 7,800 $155 13,700 13,800 $452 19,700 19,800 $854 1,400 1,450 $0 4,400 4,450 $39 7,800 7,900 $159 13,800 13,900 $458 19,800 19,900 $861 1,450 1,500 $0 4,450 4,500 $41 7,900 8,000 $163 13,900 14,000 $464 19,900 20,000 $868 1,500 1,550 $0 4,500 4,550 $42 8,000 8,100 $167 14,000 14,100 $470 20,000 20,100 $875 1,550 1,600 $0 4,550 4,600 $44 8,100 8,200 $171 14,100 14,200 $476 20,100 20,200 $882 1,600 1,650 $0 4,600 4,650 $45 8,200 8,300 $175 14,200 14,300 $482 20,200 20,300 $889 1,650 1,700 $0 4,650 4,700 $47 8,300 8,400 $179 14,300 14,400 $488 20,300 20,400 $896 1,700 1,750 $0 4,700 4,750 $48 8,400 8,500 $183 14,400 14,500 $494 20,400 20,500 $903 1,750 1,800 $0 4,750 4,800 $50 8,500 8,600 $187 14,500 14,600 $500 20,500 20,600 $910 1,800 1,850 $0 4,800 4,850 $51 8,600 8,700 $191 14,600 14,700 $506 20,600 20,700 $917 1,850 1,900 $0 4,850 4,900 $53 8,700 8,800 $195 14,700 14,800 $512 20,700 20,800 $924 1,900 1,950 $0 4,900 4,950 $54 8,800 8,900 $199 14,800 14,900 $518 20,800 20,900 $931 1,950 2,000 $0 4,950 5,000 $56 8,900 9,000 $203 14,900 15,000 $524 20,900 21,000 $938 2,000 5,000 9,000 15,000 21,000 2,000 2,050 $0 5,000 5,050 $57 9,000 9,100 $207 15,000 15,100 $530 21,000 21,100 $945 2,050 2,100 $0 5,050 5,100 $59 9,100 9,200 $211 15,100 15,200 $536 21,100 21,200 $952 2,100 2,150 $0 5,100 5,150 $60 9,200 9,300 $215 15,200 15,300 $542 21,200 21,300 $959 2,150 2,200 $0 5,150 5,200 $62 9,300 9,400 $219 15,300 15,400 $548 21,300 21,400 $966 2,200 2,250 $0 5,200 5,250 $63 9,400 9,500 $224 15,400 15,500 $554 21,400 21,500 $973 2,250 2,300 $0 5,250 5,300 $65 9,500 9,600 $229 15,500 15,600 $560 21,500 21,600 $980 2,300 2,350 $0 5,300 5,350 $66 9,600 9,700 $234 15,600 15,700 $567 21,600 21,700 $987 2,350 2,400 $0 5,350 5,400 $68 9,700 9,800 $239 15,700 15,800 $574 21,700 21,800 $994 2,400 2,450 $0 5,400 5,450 $69 9,800 9,900 $244 15,800 15,900 $581 21,800 21,900 $1,001 2,450 2,500 $0 5,450 5,500 $71 9,900 10,000 $249 15,900 16,000 $588 21,900 22,000 $1,008 2,500 2,550 $0 5,500 5,550 $72 10,000 10,100 $254 16,000 16,100 $595 22,000 22,100 $1,015 2,550 2,600 $0 5,550 5,600 $74 10,100 10,200 $259 16,100 16,200 $602 22,100 22,200 $1,022 2,600 2,650 $0 5,600 5,650 $75 10,200 10,300 $264 16,200 16,300 $609 22,200 22,300 $1,029 2,650 2,700 $0 5,650 5,700 $77 10,300 10,400 $269 16,300 16,400 $616 22,300 22,400 $1,036 2,700 2,750 $0 5,700 5,750 $78 10,400 10,500 $274 16,400 16,500 $623 22,400 22,500 $1,043 2,750 2,800 $0 5,750 5,800 $80 10,500 10,600 $279 16,500 16,600 $630 22,500 22,600 $1,050 2,800 2,850 $0 5,800 5,850 $81 10,600 10,700 $284 16,600 16,700 $637 22,600 22,700 $1,057 2,850 2,900 $0 5,850 5,900 $83 10,700 10,800 $289 16,700 16,800 $644 22,700 22,800 $1,064 2,900 2,950 $0 5,900 5,950 $84 10,800 10,900 $294 16,800 16,900 $651 22,800 22,900 $1,071 2,950 3,000 $0 5,950 6,000 $86 10,900 11,000 $299 16,900 17,000 $658 22,900 23,000 $1,078 is: taxable income If your is: taxable income If your than is: is: tax Your At least But less than At least But less Your tax is: taxable income If your than is: 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 1

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 2

53,000 59,000 65,000 71,000 77,000 53,000 53,100 $3,185 59,000 59,100 $3,605 65,000 65,100 $4,025 71,000 71,100 $4,445 77,000 77,100 $4,865 53,100 53,200 $3,192 59,100 59,200 $3,612 65,100 65,200 $4,032 71,100 71,200 $4,452 77,100 77,200 $4,872 53,200 53,300 $3,199 59,200 59,300 $3,619 65,200 65,300 $4,039 71,200 71,300 $4,459 77,200 77,300 $4,879 53,300 53,400 $3,206 59,300 59,400 $3,626 65,300 65,400 $4,046 71,300 71,400 $4,466 77,300 77,400 $4,886 53,400 53,500 $3,213 59,400 59,500 $3,633 65,400 65,500 $4,053 71,400 71,500 $4,473 77,400 77,500 $4,893 53,500 53,600 $3,220 59,500 59,600 $3,640 65,500 65,600 $4,060 71,500 71,600 $4,480 77,500 77,600 $4,900 53,600 53,700 $3,227 59,600 59,700 $3,647 65,600 65,700 $4,067 71,600 71,700 $4,487 77,600 77,700 $4,907 53,700 53,800 $3,234 59,700 59,800 $3,654 65,700 65,800 $4,074 71,700 71,800 $4,494 77,700 77,800 $4,914 53,800 53,900 $3,241 59,800 59,900 $3,661 65,800 65,900 $4,081 71,800 71,900 $4,501 77,800 77,900 $4,921 53,900 54,000 $3,248 59,900 60,000 $3,668 65,900 66,000 $4,088 71,900 72,000 $4,508 77,900 78,000 $4,928 54,000 54,100 $3,255 60,000 60,100 $3,675 66,000 66,100 $4,095 72,000 72,100 $4,515 78,000 78,100 $4,935 54,100 54,200 $3,262 60,100 60,200 $3,682 66,100 66,200 $4,102 72,100 72,200 $4,522 78,100 78,200 $4,942 54,200 54,300 $3,269 60,200 60,300 $3,689 66,200 66,300 $4,109 72,200 72,300 $4,529 78,200 78,300 $4,949 54,300 54,400 $3,276 60,300 60,400 $3,696 66,300 66,400 $4,116 72,300 72,400 $4,536 78,300 78,400 $4,956 54,400 54,500 $3,283 60,400 60,500 $3,703 66,400 66,500 $4,123 72,400 72,500 $4,543 78,400 78,500 $4,963 54,500 54,600 $3,290 60,500 60,600 $3,710 66,500 66,600 $4,130 72,500 72,600 $4,550 78,500 78,600 $4,970 54,600 54,700 $3,297 60,600 60,700 $3,717 66,600 66,700 $4,137 72,600 72,700 $4,557 78,600 78,700 $4,977 54,700 54,800 $3,304 60,700 60,800 $3,724 66,700 66,800 $4,144 72,700 72,800 $4,564 78,700 78,800 $4,984 54,800 54,900 $3,311 60,800 60,900 $3,731 66,800 66,900 $4,151 72,800 72,900 $4,571 78,800 78,900 $4,991 54,900 55,000 $3,318 60,900 61,000 $3,738 66,900 67,000 $4,158 72,900 73,000 $4,578 78,900 79,000 $4,998 55,000 61,000 67,000 73,000 79,000 55,000 55,100 $3,325 61,000 61,100 $3,745 67,000 67,100 $4,165 73,000 73,100 $4,585 79,000 79,100 $5,005 55,100 55,200 $3,332 61,100 61,200 $3,752 67,100 67,200 $4,172 73,100 73,200 $4,592 79,100 79,200 $5,012 55,200 55,300 $3,339 61,200 61,300 $3,759 67,200 67,300 $4,179 73,200 73,300 $4,599 79,200 79,300 $5,019 55,300 55,400 $3,346 61,300 61,400 $3,766 67,300 67,400 $4,186 73,300 73,400 $4,606 79,300 79,400 $5,026 55,400 55,500 $3,353 61,400 61,500 $3,773 67,400 67,500 $4,193 73,400 73,500 $4,613 79,400 79,500 $5,033 55,500 55,600 $3,360 61,500 61,600 $3,780 67,500 67,600 $4,200 73,500 73,600 $4,620 79,500 79,600 $5,040 55,600 55,700 $3,367 61,600 61,700 $3,787 67,600 67,700 $4,207 73,600 73,700 $4,627 79,600 79,700 $5,047 55,700 55,800 $3,374 61,700 61,800 $3,794 67,700 67,800 $4,214 73,700 73,800 $4,634 79,700 79,800 $5,054 55,800 55,900 $3,381 61,800 61,900 $3,801 67,800 67,900 $4,221 73,800 73,900 $4,641 79,800 79,900 $5,061 55,900 56,000 $3,388 61,900 62,000 $3,808 67,900 68,000 $4,228 73,900 74,000 $4,648 79,900 80,000 $5,068 56,000 56,100 $3,395 62,000 62,100 $3,815 68,000 68,100 $4,235 74,000 74,100 $4,655 80,000 80,100 $5,075 56,100 56,200 $3,402 62,100 62,200 $3,822 68,100 68,200 $4,242 74,100 74,200 $4,662 80,100 80,200 $5,082 56,200 56,300 $3,409 62,200 62,300 $3,829 68,200 68,300 $4,249 74,200 74,300 $4,669 80,200 80,300 $5,089 56,300 56,400 $3,416 62,300 62,400 $3,836 68,300 68,400 $4,256 74,300 74,400 $4,676 80,300 80,400 $5,096 56,400 56,500 $3,423 62,400 62,500 $3,843 68,400 68,500 $4,263 74,400 74,500 $4,683 80,400 80,500 $5,103 56,500 56,600 $3,430 62,500 62,600 $3,850 68,500 68,600 $4,270 74,500 74,600 $4,690 80,500 80,600 $5,110 56,600 56,700 $3,437 62,600 62,700 $3,857 68,600 68,700 $4,277 74,600 74,700 $4,697 80,600 80,700 $5,117 56,700 56,800 $3,444 62,700 62,800 $3,864 68,700 68,800 $4,284 74,700 74,800 $4,704 80,700 80,800 $5,124 56,800 56,900 $3,451 62,800 62,900 $3,871 68,800 68,900 $4,291 74,800 74,900 $4,711 80,800 80,900 $5,131 56,900 57,000 $3,458 62,900 63,000 $3,878 68,900 69,000 $4,298 74,900 75,000 $4,718 80,900 81,000 $5,138 57,000 63,000 69,000 75,000 81,000 57,000 57,100 $3,465 63,000 63,100 $3,885 69,000 69,100 $4,305 75,000 75,100 $4,725 81,000 81,100 $5,145 57,100 57,200 $3,472 63,100 63,200 $3,892 69,100 69,200 $4,312 75,100 75,200 $4,732 81,100 81,200 $5,152 57,200 57,300 $3,479 63,200 63,300 $3,899 69,200 69,300 $4,319 75,200 75,300 $4,739 81,200 81,300 $5,159 57,300 57,400 $3,486 63,300 63,400 $3,906 69,300 69,400 $4,326 75,300 75,400 $4,746 81,300 81,400 $5,166 57,400 57,500 $3,493 63,400 63,500 $3,913 69,400 69,500 $4,333 75,400 75,500 $4,753 81,400 81,500 $5,173 57,500 57,600 $3,500 63,500 63,600 $3,920 69,500 69,600 $4,340 75,500 75,600 $4,760 81,500 81,600 $5,180 57,600 57,700 $3,507 63,600 63,700 $3,927 69,600 69,700 $4,347 75,600 75,700 $4,767 81,600 81,700 $5,187 57,700 57,800 $3,514 63,700 63,800 $3,934 69,700 69,800 $4,354 75,700 75,800 $4,774 81,700 81,800 $5,194 57,800 57,900 $3,521 63,800 63,900 $3,941 69,800 69,900 $4,361 75,800 75,900 $4,781 81,800 81,900 $5,201 57,900 58,000 $3,528 63,900 64,000 $3,948 69,900 70,000 $4,368 75,900 76,000 $4,788 81,900 82,000 $5,208 58,000 58,100 $3,535 64,000 64,100 $3,955 70,000 70,100 $4,375 76,000 76,100 $4,795 82,000 82,100 $5,215 58,100 58,200 $3,542 64,100 64,200 $3,962 70,100 70,200 $4,382 76,100 76,200 $4,802 82,100 82,200 $5,222 58,200 58,300 $3,549 64,200 64,300 $3,969 70,200 70,300 $4,389 76,200 76,300 $4,809 82,200 82,300 $5,229 58,300 58,400 $3,556 64,300 64,400 $3,976 70,300 70,400 $4,396 76,300 76,400 $4,816 82,300 82,400 $5,236 58,400 58,500 $3,563 64,400 64,500 $3,983 70,400 70,500 $4,403 76,400 76,500 $4,823 82,400 82,500 $5,243 58,500 58,600 $3,570 64,500 64,600 $3,990 70,500 70,600 $4,410 76,500 76,600 $4,830 82,500 82,600 $5,250 58,600 58,700 $3,577 64,600 64,700 $3,997 70,600 70,700 $4,417 76,600 76,700 $4,837 82,600 82,700 $5,257 58,700 58,800 $3,584 64,700 64,800 $4,004 70,700 70,800 $4,424 76,700 76,800 $4,844 82,700 82,800 $5,264 58,800 58,900 $3,591 64,800 64,900 $4,011 70,800 70,900 $4,431 76,800 76,900 $4,851 82,800 82,900 $5,271 58,900 59,000 $3,598 64,900 65,000 $4,018 70,900 71,000 $4,438 76,900 77,000 $4,858 82,900 83,000 $5,278 is: tax Your than less But least At is: taxable income If your is: tax Your than less But least At is: taxable income If your 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 3

83,000 87,000 91,000 95,000 99,000 83,000 83,100 $5,285 87,000 87,100 $5,565 91,000 91,100 $5,845 95,000 95,100 $6,125 99,000 99,100 $6,405 83,100 83,200 $5,292 87,100 87,200 $5,572 91,100 91,200 $5,852 95,100 95,200 $6,132 99,100 99,200 $6,412 83,200 83,300 $5,299 87,200 87,300 $5,579 91,200 91,300 $5,859 95,200 95,300 $6,139 99,200 99,300 $6,419 83,300 83,400 $5,306 87,300 87,400 $5,586 91,300 91,400 $5,866 95,300 95,400 $6,146 99,300 99,400 $6,426 83,400 83,500 $5,313 87,400 87,500 $5,593 91,400 91,500 $5,873 95,400 95,500 $6,153 99,400 99,500 $6,433 83,500 83,600 $5,320 87,500 87,600 $5,600 91,500 91,600 $5,880 95,500 95,600 $6,160 99,500 99,600 $6,440 83,600 83,700 $5,327 87,600 87,700 $5,607 91,600 91,700 $5,887 95,600 95,700 $6,167 99,600 99,700 $6,447 83,700 83,800 $5,334 87,700 87,800 $5,614 91,700 91,800 $5,894 95,700 95,800 $6,174 99,700 99,800 $6,454 83,800 83,900 $5,341 87,800 87,900 $5,621 91,800 91,900 $5,901 95,800 95,900 $6,181 99,800 99,900 $6,461 83,900 84,000 $5,348 87,900 88,000 $5,628 91,900 92,000 $5,908 95,900 96,000 $6,188 99,900 $6,468 84,000 84,100 $5,355 88,000 88,100 $5,635 92,000 92,100 $5,915 96,000 96,100 $6,195 84,100 84,200 $5,362 88,100 88,200 $5,642 92,100 92,200 $5,922 96,100 96,200 $6,202 84,200 84,300 $5,369 88,200 88,300 $5,649 92,200 92,300 $5,929 96,200 96,300 $6,209 84,300 84,400 $5,376 88,300 88,400 $5,656 92,300 92,400 $5,936 96,300 96,400 $6,216 84,400 84,500 $5,383 88,400 88,500 $5,663 92,400 92,500 $5,943 96,400 96,500 $6,223 84,500 84,600 $5,390 88,500 88,600 $5,670 92,500 92,600 $5,950 96,500 96,600 $6,230 84,600 84,700 $5,397 88,600 88,700 $5,677 92,600 92,700 $5,957 96,600 96,700 $6,237 84,700 84,800 $5,404 88,700 88,800 $5,684 92,700 92,800 $5,964 96,700 96,800 $6,244 84,800 84,900 $5,411 88,800 88,900 $5,691 92,800 92,900 $5,971 96,800 96,900 $6,251 84,900 85,000 $5,418 88,900 89,000 $5,698 92,900 93,000 $5,978 96,900 97,000 $6,258 85,000 89,000 93,000 97,000 85,000 85,100 $5,425 89,000 89,100 $5,705 93,000 93,100 $5,985 97,000 97,100 $6,265 85,100 85,200 $5,432 89,100 89,200 $5,712 93,100 93,200 $5,992 97,100 97,200 $6,272 85,200 85,300 $5,439 89,200 89,300 $5,719 93,200 93,300 $5,999 97,200 97,300 $6,279 85,300 85,400 $5,446 89,300 89,400 $5,726 93,300 93,400 $6,006 97,300 97,400 $6,286 85,400 85,500 $5,453 89,400 89,500 $5,733 93,400 93,500 $6,013 97,400 97,500 $6,293 85,500 85,600 $5,460 89,500 89,600 $5,740 93,500 93,600 $6,020 97,500 97,600 $6,300 85,600 85,700 $5,467 89,600 89,700 $5,747 93,600 93,700 $6,027 97,600 97,700 $6,307 85,700 85,800 $5,474 89,700 89,800 $5,754 93,700 93,800 $6,034 97,700 97,800 $6,314 85,800 85,900 $5,481 89,800 89,900 $5,761 93,800 93,900 $6,041 97,800 97,900 $6,321 85,900 86,000 $5,488 89,900 90,000 $5,768 93,900 94,000 $6,048 97,900 98,000 $6,328 86,000 86,100 $5,495 90,000 90,100 $5,775 94,000 94,100 $6,055 98,000 98,100 $6,335 86,100 86,200 $5,502 90,100 90,200 $5,782 94,100 94,200 $6,062 98,100 98,200 $6,342 86,200 86,300 $5,509 90,200 90,300 $5,789 94,200 94,300 $6,069 98,200 98,300 $6,349 86,300 86,400 $5,516 90,300 90,400 $5,796 94,300 94,400 $6,076 98,300 98,400 $6,356 86,400 86,500 $5,523 90,400 90,500 $5,803 94,400 94,500 $6,083 98,400 98,500 $6,363 86,500 86,600 $5,530 90,500 90,600 $5,810 94,500 94,600 $6,090 98,500 98,600 $6,370 86,600 86,700 $5,537 90,600 90,700 $5,817 94,600 94,700 $6,097 98,600 98,700 $6,377 86,700 86,800 $5,544 90,700 90,800 $5,824 94,700 94,800 $6,104 98,700 98,800 $6,384 86,800 86,900 $5,551 90,800 90,900 $5,831 94,800 94,900 $6,111 98,800 98,900 $6,391 86,900 87,000 $5,558 90,900 91,000 $5,838 94,900 95,000 $6,118 98,900 99,000 $6,398 2021 Tax Rate Schedule for taxable income of $100,000 or more Important: You must use the Tax Tables instead of this Tax Rate Schedule if your taxable income is less than $100,000. Use this Tax Rate Schedule for any filing status claimed on the SC1040. 1. Multiply the amount on line 5 by 7%;

2. Subtract $529; and

3. Enter the difference on line 6. $100,000 or more: Use the tax rate schedule below. 100,000 is: tax Your than less But least At is: taxable income If your is: tax Your than less But least At is: taxable income If your is: tax Your than less But least At is: taxable income If your is: tax Your than less But least At is: taxable income If your $101,000 X .07 7,070 - 529 $6,541 Income from SC1040, line 5 (7%)

subtract $529 (constant) amount of tax, entered on line 6 of SC1040 is: taxable income If your is: tax Your At least But less than If South Carolina income subject to tax on SC1040, line 5 is $101,000, the tax is calculated as follows: Example of Tax Rate Schedule Computation If the amount on SC1040, line 5 is $100,000 or more: 2021 South Carolina Individual Income Tax Tables 4

(forms-site)(forms)(sc1040tt-2022)2022 South Carolina Individual Income Tax Tables (Revised 10/4/22)#

(forms-site)(forms)(sc1040tt-2022)(document-1)#

2022 South Carolina Individual Income Tax Tables (Revised 10/4/22) 3,000 6,000 11,000 17,000 0 50 $0 3,000 3,050 $0 6,000 6,050 $85 11,000 11,100 $236 17,000 17,100 $450 50 100 $0 3,050 3,100 $0 6,050 6,100 $86 11,100 11,200 $239 17,100 17,200 $457 100 150 $0 3,100 3,150 $0 6,100 6,150 $88 11,200 11,300 $242 17,200 17,300 $463 150 200 $0 3,150 3,200 $0 6,150 6,200 $89 11,300 11,400 $245 17,300 17,400 $470 200 250 $0 3,200 3,250 $1 6,200 6,250 $91 11,400 11,500 $248 17,400 17,500 $476 250 300 $0 3,250 3,300 $2 6,250 6,300 $92 11,500 11,600 $251 17,500 17,600 $483 300 350 $0 3,300 3,350 $4 6,300 6,350 $94 11,600 11,700 $254 17,600 17,700 $489 350 400 $0 3,350 3,400 $5 6,350 6,400 $95 11,700 11,800 $257 17,700 17,800 $496 400 450 $0 3,400 3,450 $7 6,400 6,450 $97 11,800 11,900 $260 17,800 17,900 $502 450 500 $0 3,450 3,500 $8 6,450 6,500 $98 11,900 12,000 $263 17,900 18,000 $509 500 550 $0 3,500 3,550 $10 6,500 6,550 $100 12,000 12,100 $266 18,000 18,100 $515 550 600 $0 3,550 3,600 $11 6,550 6,600 $101 12,100 12,200 $269 18,100 18,200 $522 600 650 $0 3,600 3,650 $13 6,600 6,650 $103 12,200 12,300 $272 18,200 18,300 $528 650 700 $0 3,650 3,700 $14 6,650 6,700 $104 12,300 12,400 $275 18,300 18,400 $535 700 750 $0 3,700 3,750 $16 6,700 6,750 $106 12,400 12,500 $278 18,400 18,500 $541 750 800 $0 3,750 3,800 $17 6,750 6,800 $107 12,500 12,600 $281 18,500 18,600 $548 800 850 $0 3,800 3,850 $19 6,800 6,850 $109 12,600 12,700 $284 18,600 18,700 $554 850 900 $0 3,850 3,900 $20 6,850 6,900 $110 12,700 12,800 $287 18,700 18,800 $561 900 950 $0 3,900 3,950 $22 6,900 6,950 $112 12,800 12,900 $290 18,800 18,900 $567 950 1,000 $0 3,950 4,000 $23 6,950 7,000 $113 12,900 13,000 $293 18,900 19,000 $574 1,000 4,000 7,000 13,000 19,000 1,000 1,050 $0 4,000 4,050 $25 7,000 7,100 $116 13,000 13,100 $296 19,000 19,100 $580 1,050 1,100 $0 4,050 4,100 $26 7,100 7,200 $119 13,100 13,200 $299 19,100 19,200 $587 1,100 1,150 $0 4,100 4,150 $28 7,200 7,300 $122 13,200 13,300 $302 19,200 19,300 $593 1,150 1,200 $0 4,150 4,200 $29 7,300 7,400 $125 13,300 13,400 $305 19,300 19,400 $600 1,200 1,250 $0 4,200 4,250 $31 7,400 7,500 $128 13,400 13,500 $308 19,400 19,500 $606 1,250 1,300 $0 4,250 4,300 $32 7,500 7,600 $131 13,500 13,600 $311 19,500 19,600 $613 1,300 1,350 $0 4,300 4,350 $34 7,600 7,700 $134 13,600 13,700 $314 19,600 19,700 $619 1,350 1,400 $0 4,350 4,400 $35 7,700 7,800 $137 13,700 13,800 $317 19,700 19,800 $626 1,400 1,450 $0 4,400 4,450 $37 7,800 7,900 $140 13,800 13,900 $320 19,800 19,900 $632 1,450 1,500 $0 4,450 4,500 $38 7,900 8,000 $143 13,900 14,000 $323 19,900 20,000 $639 1,500 1,550 $0 4,500 4,550 $40 8,000 8,100 $146 14,000 14,100 $326 20,000 20,100 $645 1,550 1,600 $0 4,550 4,600 $41 8,100 8,200 $149 14,100 14,200 $329 20,100 20,200 $652 1,600 1,650 $0 4,600 4,650 $43 8,200 8,300 $152 14,200 14,300 $332 20,200 20,300 $658 1,650 1,700 $0 4,650 4,700 $44 8,300 8,400 $155 14,300 14,400 $335 20,300 20,400 $665 1,700 1,750 $0 4,700 4,750 $46 8,400 8,500 $158 14,400 14,500 $338 20,400 20,500 $671 1,750 1,800 $0 4,750 4,800 $47 8,500 8,600 $161 14,500 14,600 $341 20,500 20,600 $678 1,800 1,850 $0 4,800 4,850 $49 8,600 8,700 $164 14,600 14,700 $344 20,600 20,700 $684 1,850 1,900 $0 4,850 4,900 $50 8,700 8,800 $167 14,700 14,800 $347 20,700 20,800 $691 1,900 1,950 $0 4,900 4,950 $52 8,800 8,900 $170 14,800 14,900 $350 20,800 20,900 $697 1,950 2,000 $0 4,950 5,000 $53 8,900 9,000 $173 14,900 15,000 $353 20,900 21,000 $704 2,000 5,000 9,000 15,000 21,000 2,000 2,050 $0 5,000 5,050 $55 9,000 9,100 $176 15,000 15,100 $356 21,000 21,100 $710 2,050 2,100 $0 5,050 5,100 $56 9,100 9,200 $179 15,100 15,200 $359 21,100 21,200 $717 2,100 2,150 $0 5,100 5,150 $58 9,200 9,300 $182 15,200 15,300 $362 21,200 21,300 $723 2,150 2,200 $0 5,150 5,200 $59 9,300 9,400 $185 15,300 15,400 $365 21,300 21,400 $730 2,200 2,250 $0 5,200 5,250 $61 9,400 9,500 $188 15,400 15,500 $368 21,400 21,500 $736 2,250 2,300 $0 5,250 5,300 $62 9,500 9,600 $191 15,500 15,600 $371 21,500 21,600 $743 2,300 2,350 $0 5,300 5,350 $64 9,600 9,700 $194 15,600 15,700 $374 21,600 21,700 $749 2,350 2,400 $0 5,350 5,400 $65 9,700 9,800 $197 15,700 15,800 $377 21,700 21,800 $756 2,400 2,450 $0 5,400 5,450 $67 9,800 9,900 $200 15,800 15,900 $380 21,800 21,900 $762 2,450 2,500 $0 5,450 5,500 $68 9,900 10,000 $203 15,900 16,000 $383 21,900 22,000 $769 2,500 2,550 $0 5,500 5,550 $70 10,000 10,100 $206 16,000 16,100 $385 22,000 22,100 $775 2,550 2,600 $0 5,550 5,600 $71 10,100 10,200 $209 16,100 16,200 $392 22,100 22,200 $782 2,600 2,650 $0 5,600 5,650 $73 10,200 10,300 $212 16,200 16,300 $398 22,200 22,300 $788 2,650 2,700 $0 5,650 5,700 $74 10,300 10,400 $215 16,300 16,400 $405 22,300 22,400 $795 2,700 2,750 $0 5,700 5,750 $76 10,400 10,500 $218 16,400 16,500 $411 22,400 22,500 $801 2,750 2,800 $0 5,750 5,800 $77 10,500 10,600 $221 16,500 16,600 $418 22,500 22,600 $808 2,800 2,850 $0 5,800 5,850 $79 10,600 10,700 $224 16,600 16,700 $424 22,600 22,700 $814 2,850 2,900 $0 5,850 5,900 $80 10,700 10,800 $227 16,700 16,800 $431 22,700 22,800 $821 2,900 2,950 $0 5,900 5,950 $82 10,800 10,900 $230 16,800 16,900 $437 22,800 22,900 $827 2,950 3,000 $0 5,950 6,000 $83 10,900 11,000 $233 16,900 17,000 $444 22,900 23,000 $834 1 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is:

2022 South Carolina Individual Income Tax Tables (Revised 10/4/22) 23,000 29,000 35,000 41,000 47,000 23,000 23,100 $840 29,000 29,100 $1,230 35,000 35,100 $1,620 41,000 41,100 $2,010 47,000 47,100 $2,400 23,100 23,200 $847 29,100 29,200 $1,237 35,100 35,200 $1,627 41,100 41,200 $2,017 47,100 47,200 $2,407 23,200 23,300 $853 29,200 29,300 $1,243 35,200 35,300 $1,633 41,200 41,300 $2,023 47,200 47,300 $2,413 23,300 23,400 $860 29,300 29,400 $1,250 35,300 35,400 $1,640 41,300 41,400 $2,030 47,300 47,400 $2,420 23,400 23,500 $866 29,400 29,500 $1,256 35,400 35,500 $1,646 41,400 41,500 $2,036 47,400 47,500 $2,426 23,500 23,600 $873 29,500 29,600 $1,263 35,500 35,600 $1,653 41,500 41,600 $2,043 47,500 47,600 $2,433 23,600 23,700 $879 29,600 29,700 $1,269 35,600 35,700 $1,659 41,600 41,700 $2,049 47,600 47,700 $2,439 23,700 23,800 $886 29,700 29,800 $1,276 35,700 35,800 $1,666 41,700 41,800 $2,056 47,700 47,800 $2,446 23,800 23,900 $892 29,800 29,900 $1,282 35,800 35,900 $1,672 41,800 41,900 $2,062 47,800 47,900 $2,452 23,900 24,000 $899 29,900 30,000 $1,289 35,900 36,000 $1,679 41,900 42,000 $2,069 47,900 48,000 $2,459 24,000 24,100 $905 30,000 30,100 $1,295 36,000 36,100 $1,685 42,000 42,100 $2,075 48,000 48,100 $2,465 24,100 24,200 $912 30,100 30,200 $1,302 36,100 36,200 $1,692 42,100 42,200 $2,082 48,100 48,200 $2,472 24,200 24,300 $918 30,200 30,300 $1,308 36,200 36,300 $1,698 42,200 42,300 $2,088 48,200 48,300 $2,478 24,300 24,400 $925 30,300 30,400 $1,315 36,300 36,400 $1,705 42,300 42,400 $2,095 48,300 48,400 $2,485 24,400 24,500 $931 30,400 30,500 $1,321 36,400 36,500 $1,711 42,400 42,500 $2,101 48,400 48,500 $2,491 24,500 24,600 $938 30,500 30,600 $1,328 36,500 36,600 $1,718 42,500 42,600 $2,108 48,500 48,600 $2,498 24,600 24,700 $944 30,600 30,700 $1,334 36,600 36,700 $1,724 42,600 42,700 $2,114 48,600 48,700 $2,504 24,700 24,800 $951 30,700 30,800 $1,341 36,700 36,800 $1,731 42,700 42,800 $2,121 48,700 48,800 $2,511 24,800 24,900 $957 30,800 30,900 $1,347 36,800 36,900 $1,737 42,800 42,900 $2,127 48,800 48,900 $2,517 24,900 25,000 $964 30,900 31,000 $1,354 36,900 37,000 $1,744 42,900 43,000 $2,134 48,900 49,000 $2,524 25,000 31,000 37,000 43,000 49,000 25,000 25,100 $970 31,000 31,100 $1,360 37,000 37,100 $1,750 43,000 43,100 $2,140 49,000 49,100 $2,530 25,100 25,200 $977 31,100 31,200 $1,367 37,100 37,200 $1,757 43,100 43,200 $2,147 49,100 49,200 $2,537 25,200 25,300 $983 31,200 31,300 $1,373 37,200 37,300 $1,763 43,200 43,300 $2,153 49,200 49,300 $2,543 25,300 25,400 $990 31,300 31,400 $1,380 37,300 37,400 $1,770 43,300 43,400 $2,160 49,300 49,400 $2,550 25,400 25,500 $996 31,400 31,500 $1,386 37,400 37,500 $1,776 43,400 43,500 $2,166 49,400 49,500 $2,556 25,500 25,600 $1,003 31,500 31,600 $1,393 37,500 37,600 $1,783 43,500 43,600 $2,173 49,500 49,600 $2,563 25,600 25,700 $1,009 31,600 31,700 $1,399 37,600 37,700 $1,789 43,600 43,700 $2,179 49,600 49,700 $2,569 25,700 25,800 $1,016 31,700 31,800 $1,406 37,700 37,800 $1,796 43,700 43,800 $2,186 49,700 49,800 $2,576 25,800 25,900 $1,022 31,800 31,900 $1,412 37,800 37,900 $1,802 43,800 43,900 $2,192 49,800 49,900 $2,582 25,900 26,000 $1,029 31,900 32,000 $1,419 37,900 38,000 $1,809 43,900 44,000 $2,199 49,900 50,000 $2,589 26,000 26,100 $1,035 32,000 32,100 $1,425 38,000 38,100 $1,815 44,000 44,100 $2,205 50,000 50,100 $2,595 26,100 26,200 $1,042 32,100 32,200 $1,432 38,100 38,200 $1,822 44,100 44,200 $2,212 50,100 50,200 $2,602 26,200 26,300 $1,048 32,200 32,300 $1,438 38,200 38,300 $1,828 44,200 44,300 $2,218 50,200 50,300 $2,608 26,300 26,400 $1,055 32,300 32,400 $1,445 38,300 38,400 $1,835 44,300 44,400 $2,225 50,300 50,400 $2,615 26,400 26,500 $1,061 32,400 32,500 $1,451 38,400 38,500 $1,841 44,400 44,500 $2,231 50,400 50,500 $2,621 26,500 26,600 $1,068 32,500 32,600 $1,458 38,500 38,600 $1,848 44,500 44,600 $2,238 50,500 50,600 $2,628 26,600 26,700 $1,074 32,600 32,700 $1,464 38,600 38,700 $1,854 44,600 44,700 $2,244 50,600 50,700 $2,634 26,700 26,800 $1,081 32,700 32,800 $1,471 38,700 38,800 $1,861 44,700 44,800 $2,251 50,700 50,800 $2,641 26,800 26,900 $1,087 32,800 32,900 $1,477 38,800 38,900 $1,867 44,800 44,900 $2,257 50,800 50,900 $2,647 26,900 27,000 $1,094 32,900 33,000 $1,484 38,900 39,000 $1,874 44,900 45,000 $2,264 50,900 51,000 $2,654 27,000 33,000 39,000 45,000 51,000 27,000 27,100 $1,100 33,000 33,100 $1,490 39,000 39,100 $1,880 45,000 45,100 $2,270 51,000 51,100 $2,660 27,100 27,200 $1,107 33,100 33,200 $1,497 39,100 39,200 $1,887 45,100 45,200 $2,277 51,100 51,200 $2,667 27,200 27,300 $1,113 33,200 33,300 $1,503 39,200 39,300 $1,893 45,200 45,300 $2,283 51,200 51,300 $2,673 27,300 27,400 $1,120 33,300 33,400 $1,510 39,300 39,400 $1,900 45,300 45,400 $2,290 51,300 51,400 $2,680 27,400 27,500 $1,126 33,400 33,500 $1,516 39,400 39,500 $1,906 45,400 45,500 $2,296 51,400 51,500 $2,686 27,500 27,600 $1,133 33,500 33,600 $1,523 39,500 39,600 $1,913 45,500 45,600 $2,303 51,500 51,600 $2,693 27,600 27,700 $1,139 33,600 33,700 $1,529 39,600 39,700 $1,919 45,600 45,700 $2,309 51,600 51,700 $2,699 27,700 27,800 $1,146 33,700 33,800 $1,536 39,700 39,800 $1,926 45,700 45,800 $2,316 51,700 51,800 $2,706 27,800 27,900 $1,152 33,800 33,900 $1,542 39,800 39,900 $1,932 45,800 45,900 $2,322 51,800 51,900 $2,712 27,900 28,000 $1,159 33,900 34,000 $1,549 39,900 40,000 $1,939 45,900 46,000 $2,329 51,900 52,000 $2,719 28,000 28,100 $1,165 34,000 34,100 $1,555 40,000 40,100 $1,945 46,000 46,100 $2,335 52,000 52,100 $2,725 28,100 28,200 $1,172 34,100 34,200 $1,562 40,100 40,200 $1,952 46,100 46,200 $2,342 52,100 52,200 $2,732 28,200 28,300 $1,178 34,200 34,300 $1,568 40,200 40,300 $1,958 46,200 46,300 $2,348 52,200 52,300 $2,738 28,300 28,400 $1,185 34,300 34,400 $1,575 40,300 40,400 $1,965 46,300 46,400 $2,355 52,300 52,400 $2,745 28,400 28,500 $1,191 34,400 34,500 $1,581 40,400 40,500 $1,971 46,400 46,500 $2,361 52,400 52,500 $2,751 28,500 28,600 $1,198 34,500 34,600 $1,588 40,500 40,600 $1,978 46,500 46,600 $2,368 52,500 52,600 $2,758 28,600 28,700 $1,204 34,600 34,700 $1,594 40,600 40,700 $1,984 46,600 46,700 $2,374 52,600 52,700 $2,764 28,700 28,800 $1,211 34,700 34,800 $1,601 40,700 40,800 $1,991 46,700 46,800 $2,381 52,700 52,800 $2,771 28,800 28,900 $1,217 34,800 34,900 $1,607 40,800 40,900 $1,997 46,800 46,900 $2,387 52,800 52,900 $2,777 28,900 29,000 $1,224 34,900 35,000 $1,614 40,900 41,000 $2,004 46,900 47,000 $2,394 52,900 53,000 $2,784 2 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is:

2022 South Carolina Individual Income Tax Tables (Revised 10/4/22) 53,000 59,000 65,000 71,000 77,000 53,000 53,100 $2,790 59,000 59,100 $3,180 65,000 65,100 $3,570 71,000 71,100 $3,960 77,000 77,100 $4,350 53,100 53,200 $2,797 59,100 59,200 $3,187 65,100 65,200 $3,577 71,100 71,200 $3,967 77,100 77,200 $4,357 53,200 53,300 $2,803 59,200 59,300 $3,193 65,200 65,300 $3,583 71,200 71,300 $3,973 77,200 77,300 $4,363 53,300 53,400 $2,810 59,300 59,400 $3,200 65,300 65,400 $3,590 71,300 71,400 $3,980 77,300 77,400 $4,370 53,400 53,500 $2,816 59,400 59,500 $3,206 65,400 65,500 $3,596 71,400 71,500 $3,986 77,400 77,500 $4,376 53,500 53,600 $2,823 59,500 59,600 $3,213 65,500 65,600 $3,603 71,500 71,600 $3,993 77,500 77,600 $4,383 53,600 53,700 $2,829 59,600 59,700 $3,219 65,600 65,700 $3,609 71,600 71,700 $3,999 77,600 77,700 $4,389 53,700 53,800 $2,836 59,700 59,800 $3,226 65,700 65,800 $3,616 71,700 71,800 $4,006 77,700 77,800 $4,396 53,800 53,900 $2,842 59,800 59,900 $3,232 65,800 65,900 $3,622 71,800 71,900 $4,012 77,800 77,900 $4,402 53,900 54,000 $2,849 59,900 60,000 $3,239 65,900 66,000 $3,629 71,900 72,000 $4,019 77,900 78,000 $4,409 54,000 54,100 $2,855 60,000 60,100 $3,245 66,000 66,100 $3,635 72,000 72,100 $4,025 78,000 78,100 $4,415 54,100 54,200 $2,862 60,100 60,200 $3,252 66,100 66,200 $3,642 72,100 72,200 $4,032 78,100 78,200 $4,422 54,200 54,300 $2,868 60,200 60,300 $3,258 66,200 66,300 $3,648 72,200 72,300 $4,038 78,200 78,300 $4,428 54,300 54,400 $2,875 60,300 60,400 $3,265 66,300 66,400 $3,655 72,300 72,400 $4,045 78,300 78,400 $4,435 54,400 54,500 $2,881 60,400 60,500 $3,271 66,400 66,500 $3,661 72,400 72,500 $4,051 78,400 78,500 $4,441 54,500 54,600 $2,888 60,500 60,600 $3,278 66,500 66,600 $3,668 72,500 72,600 $4,058 78,500 78,600 $4,448 54,600 54,700 $2,894 60,600 60,700 $3,284 66,600 66,700 $3,674 72,600 72,700 $4,064 78,600 78,700 $4,454 54,700 54,800 $2,901 60,700 60,800 $3,291 66,700 66,800 $3,681 72,700 72,800 $4,071 78,700 78,800 $4,461 54,800 54,900 $2,907 60,800 60,900 $3,297 66,800 66,900 $3,687 72,800 72,900 $4,077 78,800 78,900 $4,467 54,900 55,000 $2,914 60,900 61,000 $3,304 66,900 67,000 $3,694 72,900 73,000 $4,084 78,900 79,000 $4,474 55,000 61,000 67,000 73,000 79,000 55,000 55,100 $2,920 61,000 61,100 $3,310 67,000 67,100 $3,700 73,000 73,100 $4,090 79,000 79,100 $4,480 55,100 55,200 $2,927 61,100 61,200 $3,317 67,100 67,200 $3,707 73,100 73,200 $4,097 79,100 79,200 $4,487 55,200 55,300 $2,933 61,200 61,300 $3,323 67,200 67,300 $3,713 73,200 73,300 $4,103 79,200 79,300 $4,493 55,300 55,400 $2,940 61,300 61,400 $3,330 67,300 67,400 $3,720 73,300 73,400 $4,110 79,300 79,400 $4,500 55,400 55,500 $2,946 61,400 61,500 $3,336 67,400 67,500 $3,726 73,400 73,500 $4,116 79,400 79,500 $4,506 55,500 55,600 $2,953 61,500 61,600 $3,343 67,500 67,600 $3,733 73,500 73,600 $4,123 79,500 79,600 $4,513 55,600 55,700 $2,959 61,600 61,700 $3,349 67,600 67,700 $3,739 73,600 73,700 $4,129 79,600 79,700 $4,519 55,700 55,800 $2,966 61,700 61,800 $3,356 67,700 67,800 $3,746 73,700 73,800 $4,136 79,700 79,800 $4,526 55,800 55,900 $2,972 61,800 61,900 $3,362 67,800 67,900 $3,752 73,800 73,900 $4,142 79,800 79,900 $4,532 55,900 56,000 $2,979 61,900 62,000 $3,369 67,900 68,000 $3,759 73,900 74,000 $4,149 79,900 80,000 $4,539 56,000 56,100 $2,985 62,000 62,100 $3,375 68,000 68,100 $3,765 74,000 74,100 $4,155 80,000 80,100 $4,545 56,100 56,200 $2,992 62,100 62,200 $3,382 68,100 68,200 $3,772 74,100 74,200 $4,162 80,100 80,200 $4,552 56,200 56,300 $2,998 62,200 62,300 $3,388 68,200 68,300 $3,778 74,200 74,300 $4,168 80,200 80,300 $4,558 56,300 56,400 $3,005 62,300 62,400 $3,395 68,300 68,400 $3,785 74,300 74,400 $4,175 80,300 80,400 $4,565 56,400 56,500 $3,011 62,400 62,500 $3,401 68,400 68,500 $3,791 74,400 74,500 $4,181 80,400 80,500 $4,571 56,500 56,600 $3,018 62,500 62,600 $3,408 68,500 68,600 $3,798 74,500 74,600 $4,188 80,500 80,600 $4,578 56,600 56,700 $3,024 62,600 62,700 $3,414 68,600 68,700 $3,804 74,600 74,700 $4,194 80,600 80,700 $4,584 56,700 56,800 $3,031 62,700 62,800 $3,421 68,700 68,800 $3,811 74,700 74,800 $4,201 80,700 80,800 $4,591 56,800 56,900 $3,037 62,800 62,900 $3,427 68,800 68,900 $3,817 74,800 74,900 $4,207 80,800 80,900 $4,597 56,900 57,000 $3,044 62,900 63,000 $3,434 68,900 69,000 $3,824 74,900 75,000 $4,214 80,900 81,000 $4,604 57,000 63,000 69,000 75,000 81,000 57,000 57,100 $3,050 63,000 63,100 $3,440 69,000 69,100 $3,830 75,000 75,100 $4,220 81,000 81,100 $4,610 57,100 57,200 $3,057 63,100 63,200 $3,447 69,100 69,200 $3,837 75,100 75,200 $4,227 81,100 81,200 $4,617 57,200 57,300 $3,063 63,200 63,300 $3,453 69,200 69,300 $3,843 75,200 75,300 $4,233 81,200 81,300 $4,623 57,300 57,400 $3,070 63,300 63,400 $3,460 69,300 69,400 $3,850 75,300 75,400 $4,240 81,300 81,400 $4,630 57,400 57,500 $3,076 63,400 63,500 $3,466 69,400 69,500 $3,856 75,400 75,500 $4,246 81,400 81,500 $4,636 57,500 57,600 $3,083 63,500 63,600 $3,473 69,500 69,600 $3,863 75,500 75,600 $4,253 81,500 81,600 $4,643 57,600 57,700 $3,089 63,600 63,700 $3,479 69,600 69,700 $3,869 75,600 75,700 $4,259 81,600 81,700 $4,649 57,700 57,800 $3,096 63,700 63,800 $3,486 69,700 69,800 $3,876 75,700 75,800 $4,266 81,700 81,800 $4,656 57,800 57,900 $3,102 63,800 63,900 $3,492 69,800 69,900 $3,882 75,800 75,900 $4,272 81,800 81,900 $4,662 57,900 58,000 $3,109 63,900 64,000 $3,499 69,900 70,000 $3,889 75,900 76,000 $4,279 81,900 82,000 $4,669 58,000 58,100 $3,115 64,000 64,100 $3,505 70,000 70,100 $3,895 76,000 76,100 $4,285 82,000 82,100 $4,675 58,100 58,200 $3,122 64,100 64,200 $3,512 70,100 70,200 $3,902 76,100 76,200 $4,292 82,100 82,200 $4,682 58,200 58,300 $3,128 64,200 64,300 $3,518 70,200 70,300 $3,908 76,200 76,300 $4,298 82,200 82,300 $4,688 58,300 58,400 $3,135 64,300 64,400 $3,525 70,300 70,400 $3,915 76,300 76,400 $4,305 82,300 82,400 $4,695 58,400 58,500 $3,141 64,400 64,500 $3,531 70,400 70,500 $3,921 76,400 76,500 $4,311 82,400 82,500 $4,701 58,500 58,600 $3,148 64,500 64,600 $3,538 70,500 70,600 $3,928 76,500 76,600 $4,318 82,500 82,600 $4,708 58,600 58,700 $3,154 64,600 64,700 $3,544 70,600 70,700 $3,934 76,600 76,700 $4,324 82,600 82,700 $4,714 58,700 58,800 $3,161 64,700 64,800 $3,551 70,700 70,800 $3,941 76,700 76,800 $4,331 82,700 82,800 $4,721 58,800 58,900 $3,167 64,800 64,900 $3,557 70,800 70,900 $3,947 76,800 76,900 $4,337 82,800 82,900 $4,727 58,900 59,000 $3,174 64,900 65,000 $3,564 70,900 71,000 $3,954 76,900 77,000 $4,344 82,900 83,000 $4,734 3 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is:

2022 South Carolina Individual Income Tax Tables (Revised 10/4/22) 83,000 87,000 91,000 95,000 99,000 83,000 83,100 $4,740 87,000 87,100 $5,000 91,000 91,100 $5,260 95,000 95,100 $5,520 99,000 99,100 $5,780 83,100 83,200 $4,747 87,100 87,200 $5,007 91,100 91,200 $5,267 95,100 95,200 $5,527 99,100 99,200 $5,787 83,200 83,300 $4,753 87,200 87,300 $5,013 91,200 91,300 $5,273 95,200 95,300 $5,533 99,200 99,300 $5,793 83,300 83,400 $4,760 87,300 87,400 $5,020 91,300 91,400 $5,280 95,300 95,400 $5,540 99,300 99,400 $5,800 83,400 83,500 $4,766 87,400 87,500 $5,026 91,400 91,500 $5,286 95,400 95,500 $5,546 99,400 99,500 $5,806 83,500 83,600 $4,773 87,500 87,600 $5,033 91,500 91,600 $5,293 95,500 95,600 $5,553 99,500 99,600 $5,813 83,600 83,700 $4,779 87,600 87,700 $5,039 91,600 91,700 $5,299 95,600 95,700 $5,559 99,600 99,700 $5,819 83,700 83,800 $4,786 87,700 87,800 $5,046 91,700 91,800 $5,306 95,700 95,800 $5,566 99,700 99,800 $5,826 83,800 83,900 $4,792 87,800 87,900 $5,052 91,800 91,900 $5,312 95,800 95,900 $5,572 99,800 99,900 $5,832 83,900 84,000 $4,799 87,900 88,000 $5,059 91,900 92,000 $5,319 95,900 96,000 $5,579 99,900 100,000 $5,839 84,000 84,100 $4,805 88,000 88,100 $5,065 92,000 92,100 $5,325 96,000 96,100 $5,585 84,100 84,200 $4,812 88,100 88,200 $5,072 92,100 92,200 $5,332 96,100 96,200 $5,592 84,200 84,300 $4,818 88,200 88,300 $5,078 92,200 92,300 $5,338 96,200 96,300 $5,598 84,300 84,400 $4,825 88,300 88,400 $5,085 92,300 92,400 $5,345 96,300 96,400 $5,605 84,400 84,500 $4,831 88,400 88,500 $5,091 92,400 92,500 $5,351 96,400 96,500 $5,611 84,500 84,600 $4,838 88,500 88,600 $5,098 92,500 92,600 $5,358 96,500 96,600 $5,618 84,600 84,700 $4,844 88,600 88,700 $5,104 92,600 92,700 $5,364 96,600 96,700 $5,624 84,700 84,800 $4,851 88,700 88,800 $5,111 92,700 92,800 $5,371 96,700 96,800 $5,631 84,800 84,900 $4,857 88,800 88,900 $5,117 92,800 92,900 $5,377 96,800 96,900 $5,637 84,900 85,000 $4,864 88,900 89,000 $5,124 92,900 93,000 $5,384 96,900 97,000 $5,644 85,000 89,000 93,000 97,000 85,000 85,100 $4,870 89,000 89,100 $5,130 93,000 93,100 $5,390 97,000 97,100 $5,650 85,100 85,200 $4,877 89,100 89,200 $5,137 93,100 93,200 $5,397 97,100 97,200 $5,657 85,200 85,300 $4,883 89,200 89,300 $5,143 93,200 93,300 $5,403 97,200 97,300 $5,663 85,300 85,400 $4,890 89,300 89,400 $5,150 93,300 93,400 $5,410 97,300 97,400 $5,670 85,400 85,500 $4,896 89,400 89,500 $5,156 93,400 93,500 $5,416 97,400 97,500 $5,676 85,500 85,600 $4,903 89,500 89,600 $5,163 93,500 93,600 $5,423 97,500 97,600 $5,683 85,600 85,700 $4,909 89,600 89,700 $5,169 93,600 93,700 $5,429 97,600 97,700 $5,689 85,700 85,800 $4,916 89,700 89,800 $5,176 93,700 93,800 $5,436 97,700 97,800 $5,696 85,800 85,900 $4,922 89,800 89,900 $5,182 93,800 93,900 $5,442 97,800 97,900 $5,702 85,900 86,000 $4,929 89,900 90,000 $5,189 93,900 94,000 $5,449 97,900 98,000 $5,709 86,000 86,100 $4,935 90,000 90,100 $5,195 94,000 94,100 $5,455 98,000 98,100 $5,715 86,100 86,200 $4,942 90,100 90,200 $5,202 94,100 94,200 $5,462 98,100 98,200 $5,722 86,200 86,300 $4,948 90,200 90,300 $5,208 94,200 94,300 $5,468 98,200 98,300 $5,728 86,300 86,400 $4,955 90,300 90,400 $5,215 94,300 94,400 $5,475 98,300 98,400 $5,735 86,400 86,500 $4,961 90,400 90,500 $5,221 94,400 94,500 $5,481 98,400 98,500 $5,741 86,500 86,600 $4,968 90,500 90,600 $5,228 94,500 94,600 $5,488 98,500 98,600 $5,748 86,600 86,700 $4,974 90,600 90,700 $5,234 94,600 94,700 $5,494 98,600 98,700 $5,754 86,700 86,800 $4,981 90,700 90,800 $5,241 94,700 94,800 $5,501 98,700 98,800 $5,761 86,800 86,900 $4,987 90,800 90,900 $5,247 94,800 94,900 $5,507 98,800 98,900 $5,767 86,900 87,000 $4,994 90,900 91,000 $5,254 94,900 95,000 $5,514 98,900 99,000 $5,774 2022 Tax Rate Schedule for taxable income of $100,000 or more Important: You must use the Tax Tables instead of this Tax Rate Schedule if your taxable income is less than $100,000. Use this Tax Rate Schedule for any filing status claimed on the SC1040. Example of Tax Rate Schedule Computation: If South Carolina income subject to tax on SC1040, line 5 is $101,000, the tax is calculated as follows: If the amount on SC1040, line 5 is $100,000 or more:

1. Multiply the amount on line 5 by 6.5%;

2. Subtract $658; and

3. Enter the difference on line 6. Income from SC1040, line 5 X .065 (6.5%) - $658 subtract $658 (constant) amount of tax, entered on line 6 of SC1040 $100,000 or more: Use the tax rate schedule below $101,000.00 $6,565 $5,907 4 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is:

(forms-site)(forms)(sc1040tt-2024)2024 South Carolina Individual Income Tax Tables (Revised 7/11/24)#

(forms-site)(forms)(sc1040tt-2024)(document-1)#

1 2024 South Carolina Individual Income Tax Tables (Revised 7/11/24) 3,000 6,000 11,000 17,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 4,000 1,000 7,000 13,000 19,000 5,000 2,000 9,000 15,000 21,000 0 50 $0 50 100 $0 100 150 $0 150 200 $0 200 250 $0 250 300 $0 300 350 $0 350 400 $0 400 450 $0 450 500 $0 500 550 $0 550 600 $0 600 650 $0 650 700 $0 700 750 $0 750 800 $0 800 850 $0 850 900 $0 900 950 $0 950 1,000 $0 1,000 1,050 $0 1,050 1,100 $0 1,100 1,150 $0 1,150 1,200 $0 1,200 1,250 $0 1,250 1,300 $0 1,300 1,350 $0 1,350 1,400 $0 1,400 1,450 $0 1,450 1,500 $0 1,500 1,550 $0 1,550 1,600 $0 1,600 1,650 $0 1,650 1,700 $0 1,700 1,750 $0 1,750 1,800 $0 1,800 1,850 $0 1,850 1,900 $0 1,900 1,950 $0 1,950 2,000 $0 2,000 2,050 $0 2,050 2,100 $0 2,100 2,150 $0 2,150 2,200 $0 2,200 2,250 $0 2,250 2,300 $0 2,300 2,350 $0 2,350 2,400 $0 2,400 2,450 $0 2,450 2,500 $0 2,500 2,550 $0 2,550 2,600 $0 2,600 2,650 $0 2,650 2,700 $0 2,700 2,750 $0 2,750 2,800 $0 2,800 2,850 $0 2,850 2,900 $0 2,900 2,950 $0 2,950 3,000 $0 3,000 3,050 $0 3,050 3,100 $0 3,100 3,150 $0 3,150 3,200 $0 3,200 3,250 $0 3,250 3,300 $0 3,300 3,350 $0 3,350 3,400 $0 3,400 3,450 $0 3,450 3,500 $0 3,500 3,550 $2 3,550 3,600 $3 3,600 3,650 $5 3,650 3,700 $6 3,700 3,750 $8 3,750 3,800 $9 3,800 3,850 $11 3,850 3,900 $12 3,900 3,950 $14 3,950 4,000 $15 4,000 4,050 $17 4,050 4,100 $18 4,100 4,150 $20 4,150 4,200 $21 4,200 4,250 $23 4,250 4,300 $24 4,300 4,350 $26 4,350 4,400 $27 4,400 4,450 $29 4,450 4,500 $30 4,500 4,550 $32 4,550 4,600 $33 4,600 4,650 $35 4,650 4,700 $36 4,700 4,750 $38 4,750 4,800 $39 4,800 4,850 $41 4,850 4,900 $42 4,900 4,950 $44 4,950 5,000 $45 5,000 5,050 $47 5,050 5,100 $48 5,100 5,150 $50 5,150 5,200 $51 5,200 5,250 $53 5,250 5,300 $54 5,300 5,350 $56 5,350 5,400 $57 5,400 5,450 $59 5,450 5,500 $60 5,500 5,550 $62 5,550 5,600 $63 5,600 5,650 $65 5,650 5,700 $66 5,700 5,750 $68 5,750 5,800 $69 5,800 5,850 $71 5,850 5,900 $72 5,900 5,950 $74 5,950 6,000 $75 6,000 6,050 $77 6,050 6,100 $78 6,100 6,150 $80 6,150 6,200 $81 6,200 6,250 $83 6,250 6,300 $84 6,300 6,350 $86 6,350 6,400 $87 6,400 6,450 $89 6,450 6,500 $90 6,500 6,550 $92 6,550 6,600 $93 6,600 6,650 $95 6,650 6,700 $96 6,700 6,750 $98 6,750 6,800 $99 6,800 6,850 $101 6,850 6,900 $102 6,900 6,950 $104 6,950 7,000 $105 7,000 7,100 $108 7,100 7,200 $111 7,200 7,300 $114 7,300 7,400 $117 7,400 7,500 $120 7,500 7,600 $123 7,600 7,700 $126 7,700 7,800 $129 7,800 7,900 $132 7,900 8,000 $135 8,000 8,100 $138 8,100 8,200 $141 8,200 8,300 $144 8,300 8,400 $147 8,400 8,500 $150 8,500 8,600 $153 8,600 8,700 $156 8,700 8,800 $159 8,800 8,900 $162 8,900 9,000 $165 9,000 9,100 $168 9,100 9,200 $171 9,200 9,300 $174 9,300 9,400 $177 9,400 9,500 $180 9,500 9,600 $183 9,600 9,700 $186 9,700 9,800 $189 9,800 9,900 $192 9,900 10,000 $195 10,000 10,100 $198 10,100 10,200 $201 10,200 10,300 $204 10,300 10,400 $207 10,400 10,500 $210 10,500 10,600 $213 10,600 10,700 $216 10,700 10,800 $219 10,800 10,900 $222 10,900 11,000 $225 11,000 11,100 $228 11,100 11,200 $231 11,200 11,300 $234 11,300 11,400 $237 11,400 11,500 $240 11,500 11,600 $243 11,600 11,700 $246 11,700 11,800 $249 11,800 11,900 $252 11,900 12,000 $255 12,000 12,100 $258 12,100 12,200 $261 12,200 12,300 $264 12,300 12,400 $267 12,400 12,500 $270 12,500 12,600 $273 12,600 12,700 $276 12,700 12,800 $279 12,800 12,900 $282 12,900 13,000 $285 13,000 13,100 $288 13,100 13,200 $291 13,200 13,300 $294 13,300 13,400 $297 13,400 13,500 $300 13,500 13,600 $303 13,600 13,700 $306 13,700 13,800 $309 13,800 13,900 $312 13,900 14,000 $315 14,000 14,100 $318 14,100 14,200 $321 14,200 14,300 $324 14,300 14,400 $327 14,400 14,500 $330 14,500 14,600 $333 14,600 14,700 $336 14,700 14,800 $339 14,800 14,900 $342 14,900 15,000 $345 15,000 15,100 $348 15,100 15,200 $351 15,200 15,300 $354 15,300 15,400 $357 15,400 15,500 $360 15,500 15,600 $363 15,600 15,700 $366 15,700 15,800 $369 15,800 15,900 $372 15,900 16,000 $375 16,000 16,100 $378 16,100 16,200 $381 16,200 16,300 $384 16,300 16,400 $387 16,400 16,500 $390 16,500 16,600 $393 16,600 16,700 $396 16,700 16,800 $399 16,800 16,900 $402 16,900 17,000 $405 17,000 17,100 $408 17,100 17,200 $411 17,200 17,300 $414 17,300 17,400 $417 17,400 17,500 $423 17,500 17,600 $429 17,600 17,700 $435 17,700 17,800 $442 17,800 17,900 $448 17,900 18,000 $454 18,000 18,100 $460 18,100 18,200 $466 18,200 18,300 $472 18,300 18,400 $479 18,400 18,500 $485 18,500 18,600 $491 18,600 18,700 $497 18,700 18,800 $504 18,800 18,900 $510 18,900 19,000 $516 19,000 19,100 $522 19,100 19,200 $528 19,200 19,300 $534 19,300 19,400 $541 19,400 19,500 $547 19,500 19,600 $553 19,600 19,700 $559 19,700 19,800 $566 19,800 19,900 $572 19,900 20,000 $578 20,000 20,100 $584 20,100 20,200 $590 20,200 20,300 $596 20,300 20,400 $603 20,400 20,500 $609 20,500 20,600 $615 20,600 20,700 $621 20,700 20,800 $628 20,800 20,900 $634 20,900 21,000 $640 21,000 21,100 $646 21,100 21,200 $652 21,200 21,300 $658 21,300 21,400 $665 21,400 21,500 $671 21,500 21,600 $677 21,600 21,700 $683 21,700 21,800 $690 21,800 21,900 $696 21,900 22,000 $702 22,000 22,100 $708 22,100 22,200 $714 22,200 22,300 $720 22,300 22,400 $727 22,400 22,500 $733 22,500 22,600 $739 22,600 22,700 $745 22,700 22,800 $752 22,800 22,900 $758 22,900 23,000 $764

2 2024 South Carolina Individual Income Tax Tables (Revised 7/11/24) 29,000 35,000 41,000 47,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 23,000 31,000 25,000 37,000 43,000 49,000 33,000 27,000 39,000 45,000 51,000 23,000 23,100 $770 23,100 23,200 $776 23,200 23,300 $782 23,300 23,400 $789 23,400 23,500 $795 23,500 23,600 $801 23,600 23,700 $807 23,700 23,800 $814 23,800 23,900 $820 23,900 24,000 $826 24,000 24,100 $832 24,100 24,200 $838 24,200 24,300 $844 24,300 24,400 $851 24,400 24,500 $857 24,500 24,600 $863 24,600 24,700 $869 24,700 24,800 $876 24,800 24,900 $882 24,900 25,000 $888 25,000 25,100 $894 25,100 25,200 $900 25,200 25,300 $906 25,300 25,400 $913 25,400 25,500 $919 25,500 25,600 $925 25,600 25,700 $931 25,700 25,800 $938 25,800 25,900 $944 25,900 26,000 $950 26,000 26,100 $956 26,100 26,200 $962 26,200 26,300 $968 26,300 26,400 $975 26,400 26,500 $981 26,500 26,600 $987 26,600 26,700 $993 26,700 26,800 $1,000 26,800 26,900 $1,006 26,900 27,000 $1,012 27,000 27,100 $1,018 27,100 27,200 $1,024 27,200 27,300 $1,030 27,300 27,400 $1,037 27,400 27,500 $1,043 27,500 27,600 $1,049 27,600 27,700 $1,055 27,700 27,800 $1,062 27,800 27,900 $1,068 27,900 28,000 $1,074 28,000 28,100 $1,080 28,100 28,200 $1,086 28,200 28,300 $1,092 28,300 28,400 $1,099 28,400 28,500 $1,105 28,500 28,600 $1,111 28,600 28,700 $1,117 28,700 28,800 $1,124 28,800 28,900 $1,130 28,900 29,000 $1,136 29,000 29,100 $1,142 29,100 29,200 $1,148 29,200 29,300 $1,154 29,300 29,400 $1,161 29,400 29,500 $1,167 29,500 29,600 $1,173 29,600 29,700 $1,179 29,700 29,800 $1,186 29,800 29,900 $1,192 29,900 30,000 $1,198 30,000 30,100 $1,204 30,100 30,200 $1,210 30,200 30,300 $1,216 30,300 30,400 $1,223 30,400 30,500 $1,229 30,500 30,600 $1,235 30,600 30,700 $1,241 30,700 30,800 $1,248 30,800 30,900 $1,254 30,900 31,000 $1,260 31,000 31,100 $1,266 31,100 31,200 $1,272 31,200 31,300 $1,278 31,300 31,400 $1,285 31,400 31,500 $1,291 31,500 31,600 $1,297 31,600 31,700 $1,303 31,700 31,800 $1,310 31,800 31,900 $1,316 31,900 32,000 $1,322 32,000 32,100 $1,328 32,100 32,200 $1,334 32,200 32,300 $1,340 32,300 32,400 $1,347 32,400 32,500 $1,353 32,500 32,600 $1,359 32,600 32,700 $1,365 32,700 32,800 $1,372 32,800 32,900 $1,378 32,900 33,000 $1,384 33,000 33,100 $1,390 33,100 33,200 $1,396 33,200 33,300 $1,402 33,300 33,400 $1,409 33,400 33,500 $1,415 33,500 33,600 $1,421 33,600 33,700 $1,427 33,700 33,800 $1,434 33,800 33,900 $1,440 33,900 34,000 $1,446 34,000 34,100 $1,452 34,100 34,200 $1,458 34,200 34,300 $1,464 34,300 34,400 $1,471 34,400 34,500 $1,477 34,500 34,600 $1,483 34,600 34,700 $1,489 34,700 34,800 $1,496 34,800 34,900 $1,502 34,900 35,000 $1,508 35,000 35,100 $1,514 35,100 35,200 $1,520 35,200 35,300 $1,526 35,300 35,400 $1,533 35,400 35,500 $1,539 35,500 35,600 $1,545 35,600 35,700 $1,551 35,700 35,800 $1,558 35,800 35,900 $1,564 35,900 36,000 $1,570 36,000 36,100 $1,576 36,100 36,200 $1,582 36,200 36,300 $1,588 36,300 36,400 $1,595 36,400 36,500 $1,601 36,500 36,600 $1,607 36,600 36,700 $1,613 36,700 36,800 $1,620 36,800 36,900 $1,626 36,900 37,000 $1,632 37,000 37,100 $1,638 37,100 37,200 $1,644 37,200 37,300 $1,650 37,300 37,400 $1,657 37,400 37,500 $1,663 37,500 37,600 $1,669 37,600 37,700 $1,675 37,700 37,800 $1,682 37,800 37,900 $1,688 37,900 38,000 $1,694 38,000 38,100 $1,700 38,100 38,200 $1,706 38,200 38,300 $1,712 38,300 38,400 $1,719 38,400 38,500 $1,725 38,500 38,600 $1,731 38,600 38,700 $1,737 38,700 38,800 $1,744 38,800 38,900 $1,750 38,900 39,000 $1,756 39,000 39,100 $1,762 39,100 39,200 $1,768 39,200 39,300 $1,774 39,300 39,400 $1,781 39,400 39,500 $1,787 39,500 39,600 $1,793 39,600 39,700 $1,799 39,700 39,800 $1,806 39,800 39,900 $1,812 39,900 40,000 $1,818 40,000 40,100 $1,824 40,100 40,200 $1,830 40,200 40,300 $1,836 40,300 40,400 $1,843 40,400 40,500 $1,849 40,500 40,600 $1,855 40,600 40,700 $1,861 40,700 40,800 $1,868 40,800 40,900 $1,874 40,900 41,000 $1,880 41,000 41,100 $1,886 41,100 41,200 $1,892 41,200 41,300 $1,898 41,300 41,400 $1,905 41,400 41,500 $1,911 41,500 41,600 $1,917 41,600 41,700 $1,923 41,700 41,800 $1,930 41,800 41,900 $1,936 41,900 42,000 $1,942 42,000 42,100 $1,948 42,100 42,200 $1,954 42,200 42,300 $1,960 42,300 42,400 $1,967 42,400 42,500 $1,973 42,500 42,600 $1,979 42,600 42,700 $1,985 42,700 42,800 $1,992 42,800 42,900 $1,998 42,900 43,000 $2,004 43,000 43,100 $2,010 43,100 43,200 $2,016 43,200 43,300 $2,022 43,300 43,400 $2,029 43,400 43,500 $2,035 43,500 43,600 $2,041 43,600 43,700 $2,047 43,700 43,800 $2,054 43,800 43,900 $2,060 43,900 44,000 $2,066 44,000 44,100 $2,072 44,100 44,200 $2,078 44,200 44,300 $2,084 44,300 44,400 $2,091 44,400 44,500 $2,097 44,500 44,600 $2,103 44,600 44,700 $2,109 44,700 44,800 $2,116 44,800 44,900 $2,122 44,900 45,000 $2,128 45,000 45,100 $2,134 45,100 45,200 $2,140 45,200 45,300 $2,146 45,300 45,400 $2,153 45,400 45,500 $2,159 45,500 45,600 $2,165 45,600 45,700 $2,171 45,700 45,800 $2,178 45,800 45,900 $2,184 45,900 46,000 $2,190 46,000 46,100 $2,196 46,100 46,200 $2,202 46,200 46,300 $2,208 46,300 46,400 $2,215 46,400 46,500 $2,221 46,500 46,600 $2,227 46,600 46,700 $2,233 46,700 46,800 $2,240 46,800 46,900 $2,246 46,900 47,000 $2,252 47,000 47,100 $2,258 47,100 47,200 $2,264 47,200 47,300 $2,270 47,300 47,400 $2,277 47,400 47,500 $2,283 47,500 47,600 $2,289 47,600 47,700 $2,295 47,700 47,800 $2,302 47,800 47,900 $2,308 47,900 48,000 $2,314 48,000 48,100 $2,320 48,100 48,200 $2,326 48,200 48,300 $2,332 48,300 48,400 $2,339 48,400 48,500 $2,345 48,500 48,600 $2,351 48,600 48,700 $2,357 48,700 48,800 $2,364 48,800 48,900 $2,370 48,900 49,000 $2,376 49,000 49,100 $2,382 49,100 49,200 $2,388 49,200 49,300 $2,394 49,300 49,400 $2,401 49,400 49,500 $2,407 49,500 49,600 $2,413 49,600 49,700 $2,419 49,700 49,800 $2,426 49,800 49,900 $2,432 49,900 50,000 $2,438 50,000 50,100 $2,444 50,100 50,200 $2,450 50,200 50,300 $2,456 50,300 50,400 $2,463 50,400 50,500 $2,469 50,500 50,600 $2,475 50,600 50,700 $2,481 50,700 50,800 $2,488 50,800 50,900 $2,494 50,900 51,000 $2,500 51,000 51,100 $2,506 51,100 51,200 $2,512 51,200 51,300 $2,518 51,300 51,400 $2,525 51,400 51,500 $2,531 51,500 51,600 $2,537 51,600 51,700 $2,543 51,700 51,800 $2,550 51,800 51,900 $2,556 51,900 52,000 $2,562 52,000 52,100 $2,568 52,100 52,200 $2,574 52,200 52,300 $2,580 52,300 52,400 $2,587 52,400 52,500 $2,593 52,500 52,600 $2,599 52,600 52,700 $2,605 52,700 52,800 $2,612 52,800 52,900 $2,618 52,900 53,000 $2,624

3 2024 South Carolina Individual Income Tax Tables (Revised 7/11/24) 59,000 65,000 71,000 77,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 53,000 61,000 55,000 67,000 73,000 79,000 63,000 57,000 69,000 75,000 81,000 53,000 53,100 $2,630 53,100 53,200 $2,636 53,200 53,300 $2,642 53,300 53,400 $2,649 53,400 53,500 $2,655 53,500 53,600 $2,661 53,600 53,700 $2,667 53,700 53,800 $2,674 53,800 53,900 $2,680 53,900 54,000 $2,686 54,000 54,100 $2,692 54,100 54,200 $2,698 54,200 54,300 $2,704 54,300 54,400 $2,711 54,400 54,500 $2,717 54,500 54,600 $2,723 54,600 54,700 $2,729 54,700 54,800 $2,736 54,800 54,900 $2,742 54,900 55,000 $2,748 55,000 55,100 $2,754 55,100 55,200 $2,760 55,200 55,300 $2,766 55,300 55,400 $2,773 55,400 55,500 $2,779 55,500 55,600 $2,785 55,600 55,700 $2,791 55,700 55,800 $2,798 55,800 55,900 $2,804 55,900 56,000 $2,810 56,000 56,100 $2,816 56,100 56,200 $2,822 56,200 56,300 $2,828 56,300 56,400 $2,835 56,400 56,500 $2,841 56,500 56,600 $2,847 56,600 56,700 $2,853 56,700 56,800 $2,860 56,800 56,900 $2,866 56,900 57,000 $2,872 57,000 57,100 $2,878 57,100 57,200 $2,884 57,200 57,300 $2,890 57,300 57,400 $2,897 57,400 57,500 $2,903 57,500 57,600 $2,909 57,600 57,700 $2,915 57,700 57,800 $2,922 57,800 57,900 $2,928 57,900 58,000 $2,934 58,000 58,100 $2,940 58,100 58,200 $2,946 58,200 58,300 $2,952 58,300 58,400 $2,959 58,400 58,500 $2,965 58,500 58,600 $2,971 58,600 58,700 $2,977 58,700 58,800 $2,984 58,800 58,900 $2,990 58,900 59,000 $2,996 59,000 59,100 $3,002 59,100 59,200 $3,008 59,200 59,300 $3,014 59,300 59,400 $3,021 59,400 59,500 $3,027 59,500 59,600 $3,033 59,600 59,700 $3,039 59,700 59,800 $3,046 59,800 59,900 $3,052 59,900 60,000 $3,058 60,000 60,100 $3,064 60,100 60,200 $3,070 60,200 60,300 $3,076 60,300 60,400 $3,083 60,400 60,500 $3,089 60,500 60,600 $3,095 60,600 60,700 $3,101 60,700 60,800 $3,108 60,800 60,900 $3,114 60,900 61,000 $3,120 61,000 61,100 $3,126 61,100 61,200 $3,132 61,200 61,300 $3,138 61,300 61,400 $3,145 61,400 61,500 $3,151 61,500 61,600 $3,157 61,600 61,700 $3,163 61,700 61,800 $3,170 61,800 61,900 $3,176 61,900 62,000 $3,182 62,000 62,100 $3,188 62,100 62,200 $3,194 62,200 62,300 $3,200 62,300 62,400 $3,207 62,400 62,500 $3,213 62,500 62,600 $3,219 62,600 62,700 $3,225 62,700 62,800 $3,232 62,800 62,900 $3,238 62,900 63,000 $3,244 63,000 63,100 $3,250 63,100 63,200 $3,256 63,200 63,300 $3,262 63,300 63,400 $3,269 63,400 63,500 $3,275 63,500 63,600 $3,281 63,600 63,700 $3,287 63,700 63,800 $3,294 63,800 63,900 $3,300 63,900 64,000 $3,306 64,000 64,100 $3,312 64,100 64,200 $3,318 64,200 64,300 $3,324 64,300 64,400 $3,331 64,400 64,500 $3,337 64,500 64,600 $3,343 64,600 64,700 $3,349 64,700 64,800 $3,356 64,800 64,900 $3,362 64,900 65,000 $3,368 65,000 65,100 $3,374 65,100 65,200 $3,380 65,200 65,300 $3,386 65,300 65,400 $3,393 65,400 65,500 $3,399 65,500 65,600 $3,405 65,600 65,700 $3,411 65,700 65,800 $3,418 65,800 65,900 $3,424 65,900 66,000 $3,430 66,000 66,100 $3,436 66,100 66,200 $3,442 66,200 66,300 $3,448 66,300 66,400 $3,455 66,400 66,500 $3,461 66,500 66,600 $3,467 66,600 66,700 $3,473 66,700 66,800 $3,480 66,800 66,900 $3,486 66,900 67,000 $3,492 67,000 67,100 $3,498 67,100 67,200 $3,504 67,200 67,300 $3,510 67,300 67,400 $3,517 67,400 67,500 $3,523 67,500 67,600 $3,529 67,600 67,700 $3,535 67,700 67,800 $3,542 67,800 67,900 $3,548 67,900 68,000 $3,554 68,000 68,100 $3,560 68,100 68,200 $3,566 68,200 68,300 $3,572 68,300 68,400 $3,579 68,400 68,500 $3,585 68,500 68,600 $3,591 68,600 68,700 $3,597 68,700 68,800 $3,604 68,800 68,900 $3,610 68,900 69,000 $3,616 69,000 69,100 $3,622 69,100 69,200 $3,628 69,200 69,300 $3,634 69,300 69,400 $3,641 69,400 69,500 $3,647 69,500 69,600 $3,653 69,600 69,700 $3,659 69,700 69,800 $3,666 69,800 69,900 $3,672 69,900 70,000 $3,678 70,000 70,100 $3,684 70,100 70,200 $3,690 70,200 70,300 $3,696 70,300 70,400 $3,703 70,400 70,500 $3,709 70,500 70,600 $3,715 70,600 70,700 $3,721 70,700 70,800 $3,728 70,800 70,900 $3,734 70,900 71,000 $3,740 71,000 71,100 $3,746 71,100 71,200 $3,752 71,200 71,300 $3,758 71,300 71,400 $3,765 71,400 71,500 $3,771 71,500 71,600 $3,777 71,600 71,700 $3,783 71,700 71,800 $3,790 71,800 71,900 $3,796 71,900 72,000 $3,802 72,000 72,100 $3,808 72,100 72,200 $3,814 72,200 72,300 $3,820 72,300 72,400 $3,827 72,400 72,500 $3,833 72,500 72,600 $3,839 72,600 72,700 $3,845 72,700 72,800 $3,852 72,800 72,900 $3,858 72,900 73,000 $3,864 73,000 73,100 $3,870 73,100 73,200 $3,876 73,200 73,300 $3,882 73,300 73,400 $3,889 73,400 73,500 $3,895 73,500 73,600 $3,901 73,600 73,700 $3,907 73,700 73,800 $3,914 73,800 73,900 $3,920 73,900 74,000 $3,926 74,000 74,100 $3,932 74,100 74,200 $3,938 74,200 74,300 $3,944 74,300 74,400 $3,951 74,400 74,500 $3,957 74,500 74,600 $3,963 74,600 74,700 $3,969 74,700 74,800 $3,976 74,800 74,900 $3,982 74,900 75,000 $3,988 75,000 75,100 $3,994 75,100 75,200 $4,000 75,200 75,300 $4,006 75,300 75,400 $4,013 75,400 75,500 $4,019 75,500 75,600 $4,025 75,600 75,700 $4,031 75,700 75,800 $4,038 75,800 75,900 $4,044 75,900 76,000 $4,050 76,000 76,100 $4,056 76,100 76,200 $4,062 76,200 76,300 $4,068 76,300 76,400 $4,075 76,400 76,500 $4,081 76,500 76,600 $4,087 76,600 76,700 $4,093 76,700 76,800 $4,100 76,800 76,900 $4,106 76,900 77,000 $4,112 77,000 77,100 $4,118 77,100 77,200 $4,124 77,200 77,300 $4,130 77,300 77,400 $4,137 77,400 77,500 $4,143 77,500 77,600 $4,149 77,600 77,700 $4,155 77,700 77,800 $4,162 77,800 77,900 $4,168 77,900 78,000 $4,174 78,000 78,100 $4,180 78,100 78,200 $4,186 78,200 78,300 $4,192 78,300 78,400 $4,199 78,400 78,500 $4,205 78,500 78,600 $4,211 78,600 78,700 $4,217 78,700 78,800 $4,224 78,800 78,900 $4,230 78,900 79,000 $4,236 79,000 79,100 $4,242 79,100 79,200 $4,248 79,200 79,300 $4,254 79,300 79,400 $4,261 79,400 79,500 $4,267 79,500 79,600 $4,273 79,600 79,700 $4,279 79,700 79,800 $4,286 79,800 79,900 $4,292 79,900 80,000 $4,298 80,000 80,100 $4,304 80,100 80,200 $4,310 80,200 80,300 $4,316 80,300 80,400 $4,323 80,400 80,500 $4,329 80,500 80,600 $4,335 80,600 80,700 $4,341 80,700 80,800 $4,348 80,800 80,900 $4,354 80,900 81,000 $4,360 81,000 81,100 $4,366 81,100 81,200 $4,372 81,200 81,300 $4,378 81,300 81,400 $4,385 81,400 81,500 $4,391 81,500 81,600 $4,397 81,600 81,700 $4,403 81,700 81,800 $4,410 81,800 81,900 $4,416 81,900 82,000 $4,422 82,000 82,100 $4,428 82,100 82,200 $4,434 82,200 82,300 $4,440 82,300 82,400 $4,447 82,400 82,500 $4,453 82,500 82,600 $4,459 82,600 82,700 $4,465 82,700 82,800 $4,472 82,800 82,900 $4,478 82,900 83,000 $4,484

4 2024 Tax Rate Schedule for taxable income of $100,000 or more Important: You must use the Tax Tables instead of this Tax Rate Schedule if your taxable income is less than $100,000. Use this Tax Rate Schedule for any filing status claimed on the SC1040. Example of Tax Rate Schedule Computation: If South Carolina income subject to tax on SC1040, line 5 is $101,000, the tax is calculated as follows: If the amount on SC1040, line 5 is $100,000 or more:

1. Multiply the amount on line 5 by 6.2%;

2. Subtract $659; and

3. Enter the difference on line 6. Income from SC1040, line 5 X .062 (6.2%) - $659 subtract $659 (constant) amount of tax, entered on line 6 of SC1040 $101,000.00 $6,262 $5,603 2024 South Carolina Individual Income Tax Tables (Revised 7/11/24) 87,000 91,000 95,000 99,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 83,000 89,000 85,000 93,000 97,000 $100,000 or more: Use the Tax Rate Schedule below 83,000 83,100 $4,490 83,100 83,200 $4,496 83,200 83,300 $4,502 83,300 83,400 $4,509 83,400 83,500 $4,515 83,500 83,600 $4,521 83,600 83,700 $4,527 83,700 83,800 $4,534 83,800 83,900 $4,540 83,900 84,000 $4,546 84,000 84,100 $4,552 84,100 84,200 $4,558 84,200 84,300 $4,564 84,300 84,400 $4,571 84,400 84,500 $4,577 84,500 84,600 $4,583 84,600 84,700 $4,589 84,700 84,800 $4,596 84,800 84,900 $4,602 84,900 85,000 $4,608 85,000 85,100 $4,614 85,100 85,200 $4,620 85,200 85,300 $4,626 85,300 85,400 $4,633 85,400 85,500 $4,639 85,500 85,600 $4,645 85,600 85,700 $4,651 85,700 85,800 $4,658 85,800 85,900 $4,664 85,900 86,000 $4,670 86,000 86,100 $4,676 86,100 86,200 $4,682 86,200 86,300 $4,688 86,300 86,400 $4,695 86,400 86,500 $4,701 86,500 86,600 $4,707 86,600 86,700 $4,713 86,700 86,800 $4,720 86,800 86,900 $4,726 86,900 87,000 $4,732 87,000 87,100 $4,738 87,100 87,200 $4,744 87,200 87,300 $4,750 87,300 87,400 $4,757 87,400 87,500 $4,763 87,500 87,600 $4,769 87,600 87,700 $4,775 87,700 87,800 $4,782 87,800 87,900 $4,788 87,900 88,000 $4,794 88,000 88,100 $4,800 88,100 88,200 $4,806 88,200 88,300 $4,812 88,300 88,400 $4,819 88,400 88,500 $4,825 88,500 88,600 $4,831 88,600 88,700 $4,837 88,700 88,800 $4,844 88,800 88,900 $4,850 88,900 89,000 $4,856 89,000 89,100 $4,862 89,100 89,200 $4,868 89,200 89,300 $4,874 89,300 89,400 $4,881 89,400 89,500 $4,887 89,500 89,600 $4,893 89,600 89,700 $4,899 89,700 89,800 $4,906 89,800 89,900 $4,912 89,900 90,000 $4,918 90,000 90,100 $4,924 90,100 90,200 $4,930 90,200 90,300 $4,936 90,300 90,400 $4,943 90,400 90,500 $4,949 90,500 90,600 $4,955 90,600 90,700 $4,961 90,700 90,800 $4,968 90,800 90,900 $4,974 90,900 91,000 $4,980 91,000 91,100 $4,986 91,100 91,200 $4,992 91,200 91,300 $4,998 91,300 91,400 $5,005 91,400 91,500 $5,011 91,500 91,600 $5,017 91,600 91,700 $5,023 91,700 91,800 $5,030 91,800 91,900 $5,036 91,900 92,000 $5,042 92,000 92,100 $5,048 92,100 92,200 $5,054 92,200 92,300 $5,060 92,300 92,400 $5,067 92,400 92,500 $5,073 92,500 92,600 $5,079 92,600 92,700 $5,085 92,700 92,800 $5,092 92,800 92,900 $5,098 92,900 93,000 $5,104 93,000 93,100 $5,110 93,100 93,200 $5,116 93,200 93,300 $5,122 93,300 93,400 $5,129 93,400 93,500 $5,135 93,500 93,600 $5,141 93,600 93,700 $5,147 93,700 93,800 $5,154 93,800 93,900 $5,160 93,900 94,000 $5,166 94,000 94,100 $5,172 94,100 94,200 $5,178 94,200 94,300 $5,184 94,300 94,400 $5,191 94,400 94,500 $5,197 94,500 94,600 $5,203 94,600 94,700 $5,209 94,700 94,800 $5,216 94,800 94,900 $5,222 94,900 95,000 $5,228 95,000 95,100 $5,234 95,100 95,200 $5,240 95,200 95,300 $5,246 95,300 95,400 $5,253 95,400 95,500 $5,259 95,500 95,600 $5,265 95,600 95,700 $5,271 95,700 95,800 $5,278 95,800 95,900 $5,284 95,900 96,000 $5,290 96,000 96,100 $5,296 96,100 96,200 $5,302 96,200 96,300 $5,308 96,300 96,400 $5,315 96,400 96,500 $5,321 96,500 96,600 $5,327 96,600 96,700 $5,333 96,700 96,800 $5,340 96,800 96,900 $5,346 96,900 97,000 $5,352 97,000 97,100 $5,358 97,100 97,200 $5,364 97,200 97,300 $5,370 97,300 97,400 $5,377 97,400 97,500 $5,383 97,500 97,600 $5,389 97,600 97,700 $5,395 97,700 97,800 $5,402 97,800 97,900 $5,408 97,900 98,000 $5,414 98,000 98,100 $5,420 98,100 98,200 $5,426 98,200 98,300 $5,432 98,300 98,400 $5,439 98,400 98,500 $5,445 98,500 98,600 $5,451 98,600 98,700 $5,457 98,700 98,800 $5,464 98,800 98,900 $5,470 98,900 99,000 $5,476 99,000 99,100 $5,482 99,100 99,200 $5,488 99,200 99,300 $5,494 99,300 99,400 $5,501 99,400 99,500 $5,507 99,500 99,600 $5,513 99,600 99,700 $5,519 99,700 99,800 $5,526 99,800 99,900 $5,532 99,900 100,000 $5,538