South Carolina State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 0.00%
$2,930+ $2,930+ 3.00%
$5,860+ $5,860+ 4.00%
$8,790+ $8,790+ 5.00%
$11,720+ $11,720+ 6.00%
$14,650+ $14,650+ 7.00%

Tax brackets in South Carolina are adjusted for inflation each year, which usually results in a small tax increase. Release dates for tax bracket inflation adjustments vary by state, but South carolina generally releases the current year's brackets after the end of the previous tax year,

South Carolina State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

South Carolina Standard Deduction

The South Carolina standard deduction is $6,100.00 for individuals and $6,100.00 for married couples filing jointly. The standard deduction may be chosen instead of filing an itemized deduction on your South Carolina tax return.

South Carolina Personal Exemptions

South Carolina's personal income tax exemptions include a personal exemption of $3,900.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

South Carolina Dependent Deduction

South Carolina has a dependent exemption of $3,800.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

South Carolina Itemized Deductions

South Carolina allows itemized deductions, and you can claim the same itemized deductions on your South Carolina tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the South Carolina standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the South Carolina and Federal standard deductions.

South Carolina State Income Tax Data Sheet


© 2019

Web Resources:

Department of Revenue Website:

South Carolina Tax Forms:

South Carolina Income Tax Information:

Important Tax Addresses:

Income Tax Returns (Payment Enclosed)
Taxable Processing Center
PO Box 101105
Columbia, SC 29211-0105;

Income Tax Returns (No Payment)
Long Form Processing Center
PO Box 101100
Columbia, SC 29211-0100;