States / South Carolina

South Carolina

Last checked Oct 22, 2026

South Carolina practitioners use about five state logins for tax and payroll work, run by four agencies. The Department of Revenue runs 72 taxes and fees on DORWAY, FAST Enterprises' GenTax, with MyDORWAY as the public portal. The state bought it through a 2014 request for proposals that drew one response; the award was $29.1 million over five years, and the Comptroller General's monthly spending files show about $70.1 million paid to FAST by the Department from FY 2015 through FY 2025. Unemployment insurance runs on two systems at the Department of Employment and Workforce: SCUBI, a Capgemini benefits system built for a consortium with North Carolina and Georgia and live in South Carolina since September 2017 (about $164.3 million paid to Capgemini by the Department, FY 2014 to FY 2025), and SUITS, Sagitec's Neosurance employer tax system, live since March 2018 under a $23.5 million 2016 award. Business filings go to the Secretary of State's Business Entities Online, built with SC.GOV, and new hires are reported to a site run by the Department of Social Services. South Carolina has no state paid family and medical leave program; a 2024 law lets insurers sell private family leave insurance.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Henry McMaster
    • Director: Hartley Powell South Carolina Department of Revenue (SCDOR)
    • Executive Director: William Floyd South Carolina Department of Employment and Workforce (DEW)
    • State Director: Tony Catone Child Support Services Division, South Carolina Department of Social Services
  • Secretary of State: Mark Hammond South Carolina Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue South Carolina employer numbers: the Department of Revenue (the SC Withholding File Number, in MyDORWAY) and the Department of Employment and Workforce (the unemployment insurance account, in SUITS). DEW adds a 0.06 percent Departmental Administrative Contingency Assessment (DACA) surcharge to every employer's UI base rate, so it is paid under the UI account with no number of its own. South Carolina has no state paid family and medical leave or disability insurance program with an employer account; Act 206 of 2024 lets insurers sell private family leave insurance as a rider to group disability or life policies. No other state-level payroll tax account was found.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. South Carolina Department of Employment and Workforce (DEW)

South Carolina's taxable wage base is $14,000 for 2026. A new employer pays 1.06% in 2026 (the 1% class 30 rate plus the 0.06% DACA), and total rates run from 0.06% to 5.46% across 20 classes, with no solvency surcharge. DEW mails rate notices each November, and South Carolina law has no appeal process for the rate assignment.

Taxable wage base

2026: $14,000 source Public record

New employer rate

2026: 1.06% The higher of the class 12 rate or 1% (class 30). For 2026 class 12 is 0.150% base (0.210% total), so new employers pay class 30: 1.000% base plus the 0.060% DACA, 1.060% total ($148.40 a year per employee at most). No separate construction or out-of-state rate was found. source Public record

Rate range

2026: 0.06% to 5.46%, 2026 Unemployment Insurance Tax Rate Table: 20 classes by benefit ratio, base rate 0.000% (class 1) to 5.400% (class 20), solvency surcharge 0.000%, plus the 0.060% DACA Total effective rates including the DACA. DEW says 2026 rates for each class decreased or stayed the same from 2025. Rate tables adjust automatically each year from projected benefit costs (base rate) and any solvency surcharge needed for an adequate trust fund. The 2027 table was not yet published. source Public record

Other assessments

• Departmental Administrative Contingency Assessment (DACA): 0.06%, added to every employer's base rate (2026) source Public record
• Solvency surcharge: 0.000% (none imposed for 2026) (2026) source Public record

Rate notices

DEW sends every employer a tax rate notice each November for the upcoming year.. Protest: None: DEW says South Carolina law has no appeal process for the tax rate assignment; questions or a request for review go through a request for information in the SUITS employer portal. Quarterly benefit charge statements can be protested within 30 days. source Public record

Voluntary contributions

Not allowed source Public record

Filing

Quarterly wage report and contribution payment, filed in SUITS
Due: April 30, July 31, October 31 and January 31.
Electronic filing: Required for employers with ten or more employees (S.C. Code 41-31-160); DEW accepts paper forms from employers with fewer than ten.
SUITS (State Unemployment Insurance Tax System) source Public record

FUTA credit reduction

None. Not on the U.S. Department of Labor's list of states with a Title XII advance balance on January 1, 2026 (only California and the Virgin Islands). South Carolina's last credit reduction was 0.3% for 2010; for 2011 to 2014 it qualified for avoidance (0.0%). source Public record

DEW's own wording describes the DACA as added to "the base rate and interest surcharge", while its formula is base rate plus solvency surcharge plus DACA. The U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026, lists $14,000, rates of 0.00% to 5.40% and a 1.00% new employer rate; DOL's rates leave out surcharges, so they omit the 0.06% DACA. Voluntary contributions: the U.S. Department of Labor's Comparison of State Unemployment Insurance Laws 2023 (Table 2-13, States Permitting Rate Reduction Through Voluntary Contributions) does not list South Carolina, and the state agency's pages are silent, so "allowed" is false on DOL's 2023 summary (type primary).

Not confirmed: The 2027 rate table and wage base (notices go out in November 2026). Whether the $14,000 wage base is fixed or indexed: the statute that sets it was not read. Whether the 0.06% DACA counts toward the FUTA credit. The quarterly wage report form number (the handbook refers to wage reports filed in SUITS).

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

South Carolina has its own SC W-4, which the SCDOR says employees need only to change their South Carolina withholding or to claim exemption; with no SC W-4 the employer withholds at 0 allowances. The SCDOR documents read give no supplemental wage rate or method. There is no reciprocity: wages earned in South Carolina are taxed there whatever the employee's residence, but a nonresident's wages are withheld on only for services physically performed in the state (Revenue Ruling #22-3), and there is no local income tax.

Withholding certificate

SC W-4, South Carolina Employee's Withholding Allowance Certificate (2026, Rev. 12/5/25). The SCDOR says South Carolina employees need submit an SC W-4 only to change their South Carolina withholding or to claim exemption; employees starting a new job must also submit a federal W-4. Withholding on regular wages must be based on allowances and may not be a flat amount or percentage of wages. The employer should send the SCDOR a copy of an SC W-4 claiming ten or more allowances or one it believes is fraudulent. With no certificate on file: If a new employee does not give the employer an SC W-4, the number of allowances for South Carolina withholding is 0. Exemption is claimed on line 7 for no tax liability in 2025 and none expected in 2026, or for a military servicemember or spouse electing another state of domicile under the Veterans Auto and Education Improvement Act (see SC Revenue Ruling #24-5). The exemption expires December 31, 2026; without a new SC W-4 by February 15, withhold as if single with 0 allowances. source Public record

Withholding tables

WH-1603F, Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25), and WH-1603, 2026 Withholding Tax Tables (Rev. 10/30/25) (2026). Annual taxable income is gross wages less $5,000 per allowance and, with one or more allowances, a standard deduction of 10% of wages up to $7,500; the tax is 0% up to $3,640, 3% to $18,230 and 6% above $18,230. Tables: https://dor.sc.gov/sites/dor/files/forms/WH1603_2026.pdf. No 2027 formula was published at the time of checking.

Reciprocity

No reciprocal agreements. No reciprocal agreement is described: the SCDOR says income earned in South Carolina is taxed by South Carolina regardless of where the employee lives. source Public record

Nonresidents working here

From the first day for services rendered in South Carolina, and only to that extent. nonresident employees are withheld on for services rendered in South Carolina, and only to that extent (a nonresident working 70% of the payroll period in South Carolina is withheld on 70% of wages). Withholding does not apply to an employee whose wages are expected to be less than $1,000 for the year, or to a nonresident whose wages do not exceed the federal personal exemption amount in IRC 151(d), except for construction, installation, engineering or similar services with the job in South Carolina. Convenience of the employer: no: Revenue Ruling #22-3 says a nonresident working exclusively outside South Carolina, including remotely for a South Carolina employer, is not subject to South Carolina withholding. S.C. Code 12-8-520(A) and (D)(3); SC Revenue Ruling #22-3. source Public record

Deposits and returns

• same as federal: Resident withholding agents that deposit federal withholding. Due South Carolina withholding is due on or before the date the federal withholding is due (S.C. Code 12-8-1520(A))
• monthly: Nonresident withholding agents (and resident agents with no federal deposit requirement) withholding $500 or more in a quarter. Due By the 15th of the following month
• quarterly: Those agents withholding less than $500 a quarter. Due By the last day of the month after the quarter

Form WH-1605 for the first three quarters, due by the end of the month after the quarter; Form WH-1606 for the fourth quarter and annual reconciliation, due the last day of January. A return is required every quarter the account is open, even with no withholding. Payments can be mailed with coupon WH-1601. The WH-1606 annual reconciliation and W-2 filing are covered on the information returns page. Withholding agents that withhold $15,000 or more per quarter, or make 24 or more withholding payments a year, must file and pay electronically on MyDORWAY. MyDORWAY source Public record

Annual reconciliation

WH-1606, due January 31 of the following year. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2026 The 2026 withholding formula's top bracket is 6% (on annual taxable income of $18,230 and above), down from 6.2% (above $17,830) in the 2025 formula. source Public record

No local income tax withholding is described by the SCDOR. Taxes are withheld when wages are paid (the paycheck date), not when earned. The WH-1606 reconciliation and W-2 and 1099 filing are on the information returns page.

Not confirmed: No supplemental wage rate or method was found in the SCDOR documents read (withholding page, FAQs, SC W-4, WH-1603F, Revenue Ruling #22-3); one search on the SCDOR and statehouse sites found none. The SCDOR FAQ says employees need submit an SC W-4 only to change withholding or claim exemption, while also saying a new employee without an SC W-4 is withheld on at 0 allowances; whether the federal W-4 alone sets any South Carolina withholding is not stated. The federal personal exemption amount under IRC 151(d) used for the nonresident wage exception is not stated by the SCDOR for 2026. The statute behind the 2026 top rate of 6% (S.C. Code 12-6-510 as amended) was not confirmed; the Code page read still shows the phase-down language. No 2027 SC W-4 or formula was published at the time of checking.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

South Carolina residents and part-year residents claim the credit for taxes paid to another state on Form SC1040TC (a worksheet for each state; total on SC1040TC line 1 and SC1040 line 13), limited to the lesser of the other state's tax on the doubly taxed income or the South Carolina tax times the share of income taxed by both. A part-year resident may choose to file as a full-year resident and take the credit, or as a nonresident on Schedule NR, which keeps out income earned while not a resident by allocating income to South Carolina and prorating deductions. Nonresidents get no credit, and South Carolina is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form SC1040TC with the SC1040TC Worksheet, Credit for Taxes Paid to Another State (a worksheet for each state). Line: Worksheet line 7 totals to SC1040TC line 1; the credits go to SC1040 line 13, Other nonrefundable credits. Limit: The lesser of the South Carolina tax (SC1040 line 10) times the percentage of South Carolina gross income taxed by the other state (lines 3 to 5) or the net tax due the other state on that income (line 6). Covers: Income tax paid to another state on income taxed by both South Carolina and that state, where a return was filed with the other state and there was a tax liability (the tax computed on that return, not the withholding). Pass-through entity taxes: When a partnership or S corporation paid tax on the taxpayer's behalf, SC Revenue Ruling #22-5 explains how to compute the credit. Partnerships themselves cannot claim the credit. Attach: The SC1040TC and all worksheets, a copy of the federal return and the other states' returns. If the other state later refunds or credits part of the tax, an amended return must be filed and the credit repaid within 60 days. 2025 SC1040TC and instructions. source Public record

Part-year residents: income while a nonresident

Other method A part-year resident may file as a full-year resident (report all income for the year and take the credit for taxes paid to another state) or as a nonresident with Schedule NR, taxed only on income earned while a South Carolina resident and on South Carolina source income, with deductions prorated by South Carolina income over federal income. SC1040 with Schedule NR, Nonresident Schedule (or SC1040 as a full-year resident with SC1040TC). Line: Schedule NR Column B (South Carolina income); line 45 proration; line 48 South Carolina taxable income to SC1040 line 5. source Public record

Part-year residents: credit for the period of residence

Available. The credit is available to South Carolina residents and part-year residents; a Schedule NR filer starts the worksheet with Schedule NR line 16, Column B. SC1040TC Worksheet. source Public record

Nonresidents: reverse credit

No. The credit is for residents and part-year residents only; a nonresident files the SC1040 with Schedule NR and is taxed on income earned in South Carolina. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Domicile test: a person is a South Carolina resident, even when living elsewhere, if the intention is to keep South Carolina as the permanent home, South Carolina is the center of financial, social and family life, and the person intends to return when away. source Public record
• A full-year resident married to a nonresident who files a joint federal return must file a joint SC1040 with Schedule NR: the resident reports all income and the spouse reports only South Carolina income. source Public record

South Carolina has no reciprocal wage agreement (see the withholding data). The full-year-resident election is available only for the tax year of the move.

Not confirmed: Whether the credit covers taxes paid to localities or to foreign countries is not stated in the SC1040TC instructions read; the separate SC1040 instructions file (SC1040Instr_2025.pdf) returned "Service unavailable". SC Revenue Ruling #22-5 (credit for tax paid by a partnership or S corporation) was not read. Whether South Carolina has adopted UDITPA or the Compact apportionment article was not checked against the statute.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

C corporations file the SC1120 by the 15th day of the 4th month after the tax year (April 15, 2026 for calendar 2025), with an extension of up to six months by SC1120T or a federal extension, and 90% of the tax and license fee paid by the original due date. S corporations (SC1120S) and partnerships (SC1065) are due the 15th day of the 3rd month (March 15, so March 16, 2026). South Carolina's corporate annual report is not filed with the Secretary of State: corporations file it with the Department of Revenue as Schedule D of the corporate return and pay a license fee of $15 plus $1 per $1,000 of capital stock and paid-in surplus (minimum $25); LLCs not taxed as corporations and tax-exempt nonprofit corporations file none.

Corporate return

Corporate income tax. SC1120, the C corporation tax return (includes the annual report, Schedule D, and the license fee). Due: April 15 for a calendar year filer, or the 15th day of the 4th month after the end of the tax year (S.C. Code 12-6-4970(A)). For tax year 2025: Apr 15, 2026. Fiscal years: The 15th day of the 4th month after a fiscal year ends. A foreign corporation with no U.S. office or place of business files by the 15th day of the 6th month; tax-exempt organizations reporting unrelated business income (SC990T) by the 15th day of the 5th month. source Public record

Corporate extension

Federal extension accepted. Not to exceed six months. SC1120T (or an SC1120-T extension payment on MyDORWAY, which submits the request); a federal extension is accepted if the return is received within the time extended by the IRS. No extension to pay income tax or license fee: underpayment penalties and interest apply if 90% of the income tax and license fee is not paid by the original due date; the statute calls for a tentative return and full payment with the request.

S corporations

SC1120S, S Corporation Income Tax Return (also carries the annual report and license fee); SC1120S-WH if shareholders are nonresidents. Due: March 15 for a calendar year filer, or the 15th day of the 3rd month after the end of the tax year (S.C. Code 12-6-4970(B)(1)). For tax year 2025: Mar 16, 2026. Up to six months; a federal extension is accepted, or request one on SC1120T; the license fee and tax are due by the original due date. source Public record

Partnerships

SC1065, the partnership return. Due: On or before the 15th day of the third month following the taxable year (S.C. Code 12-6-4970(B)(1)). For tax year 2025: Mar 16, 2026. Up to six months (S.C. Code 12-6-4980); a properly filed federal extension is accepted when no payment is due. Extending a composite return (SC4868) does not extend the SC1065. source Public record

Individuals

SC1040, Individual Income Tax Return. For tax year 2025: Apr 15, 2026. Up to six months; with a federal extension and no payment due, no separate South Carolina request is needed. Tax must be paid by the original due date. source Public record

Annual report

Filed with the South Carolina Department of Revenue (the corporate annual report is part of the corporate tax return) through MyDORWAY.

A new domestic corporation (with its articles) or foreign corporation (with its application for authority) files the initial annual report, Form CL-1, with a $25 license fee at the Secretary of State. Extensions of the annual report follow S.C. Code 12-6-4980 and do not extend the time to pay the license fee. Charities register and report each year with the Secretary of State (on the start-up planner).

The pass-through entity tax is covered separately. March 15, 2026 fell on a Sunday, so the S corporation and partnership date is shown as Monday, March 16, 2026.

Not confirmed: The saved sources do not state the weekend rule for the March 15 due date; the March 16, 2026 date assumes the next business day applies. The 2025 SC1120, SC1120S and SC1065 instruction PDFs were not found at the guessed dor.sc.gov paths; due dates rest on the Department's corporate FAQ page and S.C. Code 12-6-4970. The LP and LLP entry rests on the Department's general exclusion for entities not organized as corporations; the Secretary of State's own rules for LPs and LLPs were not read. No tax year 2026 changes to due dates were found in the sources read.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Anyone owing $15,000 or more in connection with a South Carolina return, and withholding agents that withhold $15,000 or more a quarter or make 24 or more payments a year, must file and pay electronically; several smaller taxes are electronic for everyone. Late filing adds 5% a month and late payment 0.5% a month, each up to 25%. Interest follows the federal underpayment rate each quarter and is 7% for July 1 to December 31, 2026, compounded daily, with eligible refunds paid 3 points lower.

Interest on unpaid tax

The Department sets the rate on underpayments and overpayments in the same manner and at the same time as the federal underpayment rate under IRC 6621(a)(2) and 6622, so it can change every quarter, and publishes it in quarterly Information Letters. Budget provisos 41.2 and 117.81 direct the Department to pay interest on eligible refunds at 3 percentage points below the listed rate (fiscal year 2025-2026, extended while the 2026-27 budget is not final). Compounding: Compounded daily, except simple interest on underpaid estimated tax. S.C. Code 12-54-25; SC Information Letter #26-19 (August 24, 2026). source Public record

When tax must be paid electronically

• All taxes: A person owing $15,000 or more in connection with any return, report or other document filed with the Department. Methods: Electronic means established by the Department (MyDORWAY ACH debit or credit card; ACH credit), or cash at the main office before 5 p.m. Penalty for paying another way: Late or non-electronic payment is treated as a delinquent payment, with penalties and interest; for withholding, a penalty of $10 to $1,000. source Public record
• Withholding: Withholding $15,000 or more per quarter, or making 24 or more withholding payments in a year. Methods: MyDORWAY (ACH debit or credit card); batch filing for payroll providers. A MyDORWAY account. Penalty for paying another way: Failure to deposit or pay withheld taxes, including failure to comply with 12-54-250: $10 to $1,000. source Public record
• Sales and use: State tax liability of $15,000 or more per filing period; all 911 user fee, accommodations, aviation fuel, maximum tax, rental fee and solid waste taxpayers regardless of amount. Methods: MyDORWAY (ACH debit or credit card), or a Sales XML software provider. A MyDORWAY account. Penalty for paying another way: Penalties and interest as for a delinquent payment (12-54-250(A)(3)). source Public record
• Corporate: Corporate tax liability of $15,000 or more in a filing period. Methods: MyDORWAY or tax preparation software. Penalty for paying another way: Penalties and interest as for a delinquent payment. source Public record
• Pass-through: Partnership liability of $15,000 or more in a filing period (fiduciary returns use the same $15,000 rule). Methods: MyDORWAY or tax preparation software. Penalty for paying another way: Penalties and interest as for a delinquent payment. source Public record
• Individual: Owing $15,000 or more in connection with any SCDOR return. Methods: MyDORWAY. Penalty for paying another way: Penalties and interest as for a delinquent payment. source Public record
• Other: admissions, alcoholic beverages, motor fuel, tobacco and nicotine vapor, deed recording fee, forest renewal and electric power taxes: All taxpayers. Methods: MyDORWAY. A MyDORWAY account. source Public record

Penalties

Late filing

Covers: Every tax or revenue law that requires a return or statement filed with the Department. 5% of the tax required to be shown (reduced by timely payments and credits) for each month or fraction of a month the return is late, determined with regard to extensions. Maximum: 25%. S.C. Code 12-54-43(C). source Public record

Late payment

Covers: Tax shown on any return; also tax not shown on the return (including an assessment) that is not paid within 10 days of notice and demand. 0.5% of the tax for each month or fraction of a month. Maximum: 25%. The statute imposes the late filing and late payment penalties separately and states no reduction when both apply. An extension of time to file does not extend the time to pay. S.C. Code 12-54-43(D) and (E). source Public record

Estimated tax, individuals

Charged as penalty. A penalty figured on Form SC2210 at the quarterly interest rate, counting the days each installment was unpaid; simple interest applies to underpaid estimated tax. Safe harbor: Prepayment is required if the tax is $100 or more. A penalty may apply if timely payments total less than 90% of the tax due; generally no penalty if timely payments equal 100% of the prior year's tax (110% if prior year adjusted gross income was more than $150,000), for a filed 12-month prior year. No penalty if the prior year's tax was $0 for a full 12 months or the tax less withholding is under $100. Waivers for casualty or disaster, for retirement after age 62 or disability with reasonable cause, and for personal service income taxed by another state. Form: SC2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. source Public record

Estimated tax, corporations

Charged as penalty. Determined under IRC 6655 at a rate determined under IRC 6621 (the Department's quarterly rate). Safe harbor: Prepayment is required if the tax is $100 or more; the required annual payment is the lesser of the current year's tax or the prior year's tax (if a 12-month prior year return showed tax). Large corporations follow the federal 2220 rules. Form: SC2220. source Public record

Penalty relief

The Department may waive, dismiss or reduce penalties (S.C. Code 12-54-160), case by case under SC Revenue Procedure #26-4: a complete waiver for reasonable cause, or a partial waiver for significant mitigating factors such as filing and payment history. Supporting documentation is required. Interest is not waived (beyond up to 30 days for administrative convenience). A debt already in collections is waived only if the full balance is paid within 30 days of approval. A denial can be appealed within 90 days. How: Request a Penalty Waiver in MyDORWAY (Accounts tab, More Account Options), or mail Form C-530, Penalty Waiver Request; the Department replies with Form C-351 (approval) or C-344 (denial). source Public record

Other penalties

• Check or electronic payment returned for insufficient funds. $15, in addition to other penalties. source Public record
• Failure to deposit or pay withheld taxes, or to pay in immediately available funds when required. $10 to $1,000. source Public record
• Failure to furnish W-2 withholding statements to employees; failure to file them with the Department. $100 to $1,000 per violation for furnishing; $100 to $2,000 per violation for filing. source Public record
• Negligence or disregard of regulations. 5% of the underpayment or claimed refund plus 50% of the interest. source Public record
• Substantial understatement (more than the greater of 10% of the correct tax or $5,000, $10,000 for most corporations). 25% of the underpayment from the understatement. source Public record
• Fraud. 75% of the underpayment due to fraud plus 50% of the interest on it. source Public record
• Frivolous return or filing. $500 for the first, $2,500 for the second and $5,000 for each later filing. source Public record
• Preparer with 100 or more returns not filing electronically. $50 per return. source Public record

Recent and coming changes

• Aug 27, 2026 SC Revenue Procedure #26-4, Penalties and Penalty Waiver Standards (all tax types), signed August 27, 2026, supersedes Revenue Procedure #08-6 and applies to all periods open under the statute. source Public record
• Jul 1, 2026 Interest rises from 6% to 7% for July 1 to December 31, 2026 (Information Letter #26-19). source Public record

No interest is paid on a refund issued within 75 days after the return due date, the late filing date or a refund claim. The refund rate for January 2025 to March 2026 is not listed because the letters read state the 3 point reduction only for fiscal year 2025-2026 onward. Withholding deposit schedules are on the withholding page.

Not confirmed: The 2027 first quarter rate: the Department sets each quarter's rate in the first month of the preceding quarter, so a letter may follow in late 2026; none was found after Information Letter #26-19. Whether the 3 point refund reduction applied for January 1 to June 30, 2025 was not confirmed. No first-time abatement policy was found in Revenue Procedure #26-4.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

South Carolina does not follow IRS postponements automatically; the Department of Revenue announces relief for each disaster in an Information Letter, usually giving the same relief the IRS gives for income tax returns, estimated payments and quarterly payroll returns, under its statutory power to extend deadlines and waive interest and penalties for a natural disaster. Sales, property, motor fuel, accommodations and alcohol taxes have been left out. Relief is automatic; a taxpayer who gets a penalty notice calls the number on it.

When the IRS postpones deadlines

Announces relief case by case S.C. Code 12-4-320(6) lets the Department, for damage caused by war, terrorist act or natural disaster, extend the date for filing returns, payments of taxes, collection of taxes and conducting audits, and waive interest and penalties. For each disaster the Department issues an Information Letter: for Hurricane Helene (SC Information Letter #24-17, Oct. 7, 2024) it gave affected taxpayers the same relief provided by the IRS and said that if the IRS grants an additional relief period, the Department will consider granting the same relief. Set in each letter. For Helene, FEMA designated all of South Carolina, so relief applied to individuals residing and businesses located in South Carolina, as determined by the IRS address of record. S.C. Code 12-4-320(6); SC Information Letter #24-17 (an Information Letter has no precedential value). source Public record

Taxes covered

Under the Helene letter: South Carolina income tax returns (including returns on valid extension), quarterly estimated payments, and quarterly payroll (withholding) returns, with interest and penalties related to the relief waived. Not covered: Payroll tax deposits (penalties were abated only for deposits due Sept. 25 to Oct. 9, 2024 made by Oct. 10, 2024); payments already due before the disaster; payments under existing payment plans and other collection matters; and all other taxes, including state sales and use taxes, local sales and use taxes collected by the Department, property tax returns filed with the Department, motor fuel user fees, state accommodations taxes, and beer, wine and liquor taxes. source Public record

State-declared disasters

The statute covers any natural disaster, not only federal declarations, and the Helene letter says the Department may grant additional relief on a case-by-case basis depending on the taxpayer's circumstances. No relief letter for a governor-only declaration was found. source Public record

How to get relief

Automatic: "No action is required of these taxpayers to qualify for or receive this relief." A taxpayer who receives a penalty notice calls the number on the notice; general questions go to 1-844-898-8542. Taxpayers outside the area whose records are in it, and relief workers, contact the IRS at 866-562-5227 to establish eligibility. Penalties: Interest and penalties related to the relief are waived (Helene letter); the statute allows the Department to waive interest and penalties for a natural disaster. source Public record

Where relief is posted

SCDOR Emergencies

Information Letters are posted in the Department's advisory opinions; the Emergencies page says it is updated when relief is granted, and showed no current relief when read.

Not confirmed: No SCDOR relief letter for a disaster declared only by the governor was found. No South Carolina casualty loss, sales tax or property tax disaster rule was looked for beyond the letter.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $27.1B; Individual income tax payments and SECA tax $13.2B; Business income taxes $3.1B; Estate and trust income tax $525M; Excise taxes $302M; Estate tax $226M; Unemployment insurance tax $69M; Railroad retirement tax $2.3M; Gift tax $2.1M. source Public record

Filers moving in and out, 2022 to 2023

99,779 returns (178,163 people) with $8.8B of income moved in from other states; 70,565 returns (119,061 people) with $4.7B moved out, a net gain of $4.1B in income. source Public record

Minimum wage

Checked Nov 3, 2026. South Carolina Department of Labor, Licensing and Regulation, Office of Wages and Child Labor

South Carolina has no state minimum wage law, so the federal $7.25 an hour applies to employers covered by the Fair Labor Standards Act, in 2026 and 2027. The federal tipped cash wage of $2.13 applies. State law bars cities, counties and other political subdivisions from requiring a minimum wage above the federal rate.

Rate

$7.25 (2026) Federal minimum wage; no state minimum wage law.
$7.25 (2027) Federal minimum wage; no change scheduled.
The federal $7.25 applies to employers covered by the Fair Labor Standards Act. source Public record

How it is set

No state law source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 Federal FLSA amounts.
2027: cash wage $2.13, tip credit $5.12 Federal FLSA amounts; no change scheduled. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Federal minimum wage poster (LLR lists it as to be posted by all employers)

S.C. Code 6-1-130(B) bars political subdivisions from requiring a minimum wage above the federal rate but leaves them free to set wage rates in their own contracts.

Not confirmed: No South Carolina agency page saved here says in words that the state has no minimum wage law; the point rests on the U.S. DOL state table and the absence of a state rate, with S.C. Code 6-1-130 referring only to the federal rate.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Private insurance option only

South Carolina has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base or employer filing for 2026 or 2027. The Paid Family Leave Insurance Act (2024 Act No. 206, Title 38, Chapter 103, effective May 21, 2024) lets licensed life or disability insurers sell family leave insurance as a rider to group disability income or life policies, or as a separate group policy bought by an employer; it is voluntary private insurance, not a state program.

Recent and coming changes

• May 21, 2024 Paid Family Leave Insurance Act (2024 Act No. 206, H.4832) authorizes family leave insurance as a private insurance product (S.C. Code Title 38, Chapter 103). source Public record

Title 38, Chapter 103 regulates the insurance product under Department of Insurance bulletins; it creates no contribution, fund or employer report.

Not confirmed: No South Carolina agency page states that South Carolina has no paid leave program; status none rests on the absence of any program found.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

South Carolina does not require private employers to give paid sick leave or paid leave for any reason, and since April 5, 2017 cities, counties and other political subdivisions may not require employee benefits such as paid sick or vacation leave (S.C. Code 41-1-25). There is no state family and medical leave law for private employers, so the federal FMLA applies. Vacation, holiday and sick pay owed under the employer's policy or contract counts as wages, so whether unused vacation is paid at separation depends on that policy.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A political subdivision (including a municipality, county, school district, special purpose district or public service district) may not establish, mandate or otherwise require an employee benefit, defined to include paid days off for holidays, paid sick leave, paid vacation leave and paid personal necessity leave. Political subdivisions may still set benefits for their own employees. Enacted by 2017 Act No. 3 (S. 218), effective April 5, 2017. (S.C. Code 41-1-25) source Public record

Family and medical leave

South Carolina has no state family and medical leave law for private employers; it relies on the federal FMLA. The Paid Family Leave Insurance Act (Title 38, Chapter 103, on the site's paid leave page) only authorizes a voluntary private insurance product and gives no leave right.

Vacation and PTO at the end of employment

Employer policy controls The Payment of Wages Act defines wages to include vacation, holiday and sick leave payments due to an employee under any employer policy or employment contract, and requires all wages due to be paid within 48 hours of separation or by the next regular payday, not later than 30 days. The Department of Labor, Licensing and Regulation says state law does not require benefits, that an employer that offers them must give notice of the policy, follow it and apply it without discrimination, and that pay for earned, unused vacation or sick time at separation depends on the company's policy. (S.C. Code 41-10-10(2); 41-10-50) source Public record

Other leave the law requires

What was checked: Read on the Legislature's site: Title 41, Chapters 1 and 10 (local benefit preemption in 41-1-25, the jury and subpoena statute 41-1-70, the Payment of Wages Act), Title 25, Chapter 1, Article 18 (National Guard reemployment), Title 16, Chapter 3 (16-3-1550, victims and witnesses), Title 1, Chapter 13 (Pregnancy Accommodations Act), Title 6, Chapter 1 (6-1-130, the separate minimum wage preemption) and Title 8, Chapter 7; and the LLR Office of Wages and Child Labor FAQ. S.C. Code 41-1-70 only makes an employer liable for dismissing or demoting an employee for complying with a subpoena or serving on a jury, so jury duty is not listed as leave. The Pregnancy Accommodations Act requires reasonable accommodations (breaks, schedule changes, transfers, light duty) and bars requiring leave when another accommodation would work, but sets no leave period. No statute was found requiring private employers to give time off to vote, or domestic violence, bereavement, school, donation, volunteer responder or holiday leave. Firecrawl government index results did not report a creditsUsed figure.

Not confirmed: No South Carolina agency page says in so many words that private employers need not give paid sick leave; the LLR FAQ says state law does not require an employer to provide benefits, and status none rests on that and on the absence of any statute found. Whether any paid sick leave or family leave bill passed a chamber in the 2025 to 2026 session was not checked. No South Carolina court opinion on use it or lose it vacation policies or on forfeiture of accrued vacation was read.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

South Carolina's statewide sales and use tax rate is 6%, and counties may add local sales taxes with voter approval; the Department of Revenue collects most of them on the same return, and its municipal rate chart (ST-575) shows combined sales tax rates up to 9%. A remote seller must get a Retail License and collect once its gross revenue from sales into South Carolina exceeds $100,000 in the previous or current calendar year, beginning the first day of the second month after nexus is established.

State rate

6% S.C. Code §§ 12-36-910(A) (5%) and 12-36-1110 (additional 1% beginning June 1, 2007)
Unprepared food that may be bought with USDA food coupons is exempt from the state tax only (local taxes may apply); individuals 85 and older get a 1% state tax reduction on purchases for personal use. source Public record

Local taxes

Yes, some collected locally. Counties may impose additional local sales taxes (local option, capital projects, school district, transportation and others) if voters approve. Local taxes administered by the SCDOR are remitted to the SCDOR and reported on the same return as the state tax (Schedule ST-389 on paper); some counties' local hospitality taxes are reported and paid directly to the counties. The ST-575 chart (revised February 5, 2026) lists total sales tax rates by municipality, from 6% to 9%, excluding taxes the localities collect directly. The SCDOR also links an online district lookup map. Rate lookup source Public record

Remote sellers

$100,000; counts gross: gross revenue from sales of tangible personal property, products transferred electronically and services delivered into South Carolina sales; previous or current calendar year; since Nov 1, 2018. Obtain a Retail License and remit beginning the first day of the second calendar month after economic nexus is established. The SCDOR applies the standard to remote sellers meeting it on or after October 1, 2018, with no collection required on sales before November 1, 2018. The SCDOR's sales tax FAQ elsewhere phrases the test as exceeding $100,000 in gross revenue for a calendar year. The statute behind the threshold was not identified. source Public record

Marketplace facilitators

Must collect, since Apr 26, 2019 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Retail License, $50 one-time fee for each retail location Register Apply on MyDORWAY; remote sellers with nexus use the same Retail License. A remote seller that closes its license pays another $50 for a new one. source Public record

Filing

• monthly: the default
• quarterly: with SCDOR approval; the statute allows it when tax does not exceed $100 for any month
• annual: with SCDOR approval
• seasonal: file for the months with sales, on the monthly schedule

Due: 20th day of the month after the period (monthly, quarterly and annual returns).
Electronic filing: Required when South Carolina tax liability is $15,000 or more per filing period; paper filing is available only below that.
Vendor discount: On a timely return: 3% of tax due under $100, 2% of tax due of $100 or more; capped at $3,000 per state fiscal year ($3,100 if filing electronically), and $10,000 for sellers that register voluntarily without nexus (S.C. Code § 12-36-2610).
MyDORWAY source Public record

Certificates

Resale: Form ST-8A, Resale Certificate.
Exemptions: Form ST-8, Exemption Certificate; the SCDOR may also issue direct pay and exemption certificates (S.C. Code § 12-36-2510). source Public record

No change to the rate, the nexus threshold or the marketplace rules within the last year was found on the pages read; the 2025 and 2026 Acts noted in the Code chapter amend particular exemptions and definitions.

Not confirmed: Statute for the $100,000 economic nexus standard was not identified (the SCDOR pages cite its policy manual, Chapter 13). Marketplace facilitator threshold: S.C. Code § 12-36-71 states none; the SCDOR pages read do not address it. Whether South Carolina accepts the MTC Uniform Sales and Use Tax Certificate or the Streamlined certificate was not confirmed. Effective date of the 5% base rate is not stated in the Code section read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No South Carolina statute was found that allows, limits or bars a business adding a surcharge for credit card payments. The Department of Revenue says a separately stated convenience fee or non-cash adjustment fee a retailer charges to recover card processing costs is part of gross proceeds subject to sales and use tax, unless the sale itself is exempt or not taxable.

The rule

No state law on credit card surcharges was found.

Cash discounts

No state law found.

Sales tax on the surcharge

Depends SC Revenue Ruling #22-10 (October 20, 2022): a separately stated inflation fee, convenience fee, non-cash adjustment fee or similar fee charged by a retailer as part of a retail sale of tangible personal property is included in gross proceeds of sales or sales price and is taxable, unless the sale is otherwise exempt or is not subject to tax (for example a nontaxable service). Its example is a 3% non-cash adjustment fee added to card sales to recover processing fees. When a sale includes exempt and taxable items, tax is due only on the part of the fee related to the taxable items if the seller can reasonably prorate it. source Public record

What was checked: Searched the full text of S.C. Code Title 37 (Consumer Protection Code) Chapters 1, 2, 3, 5 and 6, Title 39 Chapters 1 and 5, and Title 34 Chapter 11 on scstatehouse.gov for "surcharge" and "credit card"; none had a card surcharge provision. Read SC Revenue Ruling #22-10.

Not confirmed: Other Title 39 chapters and the South Carolina Department of Consumer Affairs pages were not checked. A web search pointed to H 4613 (2025-2026), a bill on processor swipe fees on the sales tax portion of a sale, not merchant surcharges; its status was not checked on scstatehouse.gov.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Active Trade or Business Income Tax election (entity level), Code § 12-6-545(G)

A qualified partnership or S corporation (including an LLC taxed as either) whose owners are all individuals, estates, trusts or other qualified owners can elect each year, by checking the box on page 1 of the SC1065 or SC1120S, to pay a flat 3% tax at the entity level on its South Carolina active trade or business income, computed on Form I-435. The election is due by the return's due date including extensions and can be made or revoked until then. Owners do not get a credit: they exclude the income taxed at the entity level from their South Carolina taxable income.

Law

S.C. Code Ann. § 12-6-545(G) (rate in § 12-6-545(B)(2)). 2021 Act No. 61 (S.627), effective May 17, 2021, first applying to tax years beginning after 2020. First tax year 2021. source Public record

Who can elect

A qualified entity: a partnership or S corporation, including an LLC taxed as a partnership or S corporation, all of whose owners are qualified owners, or partnerships owned directly or through other partnerships by qualified owners. A qualified owner is an individual, estate, trust, or any other entity except one taxed or exempted under Code Sections 12-6-530 through 12-6-540 and 12-6-550 and any other entity exempt from South Carolina income tax. A partnership with a C corporation, S corporation or other non-qualified owner anywhere in its ownership structure is not a qualified entity. An owner that is itself a qualified entity may elect for its own active trade or business income, including income passed through from lower tier partnerships that could not elect. Income already taxed by another partnership or S corporation (reported on SC K-1s received) is subtracted on Form I-435. source Public record

Election

No separate election form: mark the Active Trade or Business election box on page 1 of the SC1065 or SC1120S and complete Form I-435. The election can be made on an original or amended return within the deadline. Extension and estimated payment forms have no election box, and payments can be made before the election. The entity, on behalf of all owners. The election applies to all owners for that year, and an owner cannot opt out. Deadline: No later than the due date of the SC1065 or SC1120S, including extensions (March 15, or September 15 with a valid extension, for calendar year entities). There is no relief for a late election. Made each year. Yes, until the due date or the extended due date of the return; after that date the election, or the lack of one, cannot be changed for that year. source Public record

Rate

2027: 3% Same as 2025.
2026: 3% Same as 2025. The 3% rate in Code § 12-6-545(B)(2) applies to tax years after 2013 with no end date.
2025: 3% Active trade or business income apportioned to South Carolina. It excludes amounts reasonably related to personal services (including compensation and guaranteed payments for services), passive investment income and related expenses, and capital gains and losses; that income passes through to the owners. Income taxed at the entity level is not subject to nonresident withholding. source Public record

Estimated payments

Required for tax years beginning after 2021 under Code Section 12-6-3910. The partnership page says a partnership must file a declaration of estimated tax if it expects an Active Trade or Business Income Tax liability of $100 or more, using SC1065ES or MyDORWAY; S corporations use SC1120CDP. The underpayment penalty in Code Section 12-54-55 can be assessed on an electing S corporation but, absent a legislative amendment, not on an electing partnership. Excess payments can be refunded or applied to the next year. Calendar year partnerships: April 15, June 15, September 15 and January 15 of the following year. Calendar year S corporations: April 15, June 15, September 15 and December 15. Fiscal year entities use the corresponding months. source Public record

Return

SC1065 (partnership) or SC1120S (S corporation), with Form I-435, Active Trade or Business Income For Electing Partnerships and S Corporations, and SC K-1s reporting each owner's share of the income taxed at the entity level. Due 15th day of the third month after the end of the taxable year (March 15 for calendar year entities). Six months. A federal extension is accepted when no South Carolina payment is due; otherwise request one by paying through MyDORWAY or filing SC8736 (partnership) or SC1120-T (S corporation). There is no extension of time to pay. source Public record

Owner credit

Not a credit. A qualified owner excludes the active trade or business income from an electing entity from South Carolina taxable income, if the entity properly filed and paid; the owner must add back its share of the entity level tax deducted federally. Owners report the amount on Form I-335 (line 6) from the SC1065 K-1 (line 14) or SC1120S K-1 (line 13). Not applicable. Owners get no South Carolina credit for the entity level tax. The exclusion applies to all qualified owners, resident or not. Nonresident withholding under Code Section 12-8-590 does not apply to the extent the entity pays the tax on its active trade or business income. The resident credit for taxes paid to other states does not apply to nonresidents. Credit for other states' PTET: Residents get a credit for another state's entity level tax only for the part paid on their personal service income that the other state would have taxed to them; there is no credit for another state's entity level tax on non-personal service business income, because South Carolina does not tax residents on out of state business income (Revenue Ruling 22-5). No list of states is given. source Public record

The election has no sunset. SC Revenue Ruling 22-5 notes that Code Section 12-6-545(G) does not have a sunset even though the federal $10,000 limit was then scheduled to end after 2025. No South Carolina change tied to the 2025 federal law was found. Owners of entities that do not elect can still choose the 3% rate on active trade or business income on their own returns under Code Section 12-6-545(A) through (F).

Not confirmed: The 2025 SC1120S return and instructions could not be opened at the URLs tried (404); the S corporation steps rest on the SCDOR S corporation page and Revenue Ruling 21-15. The I-435 saved is the tax year 2024 form (Rev 1/30/25); the current form link on the SCDOR partnership page is I435.pdf.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

South Carolina conforms to the Internal Revenue Code as amended through December 31, 2024 (S.C. Code section 12-6-40), so it has not adopted Public Law 119-21: the bill to move conformity to December 31, 2025 (H. 3368) failed second reading in the Senate on March 31, 2026. For 2025 returns, which start from federal taxable income, SCDOR says taxpayers must reverse the federal tips, overtime, car loan interest, senior and higher standard deductions, the higher SALT cap, domestic research expensing and the $2.5 million section 179 limit. South Carolina also never adopts bonus depreciation or the section 163(j) limit, and from 2026 Act 110 moves the individual starting point to federal adjusted gross income and drops the federal standard and itemized deductions.

Follows the Code

Fixed date, Code as of Dec 31, 2024. S.C. Code section 12-6-40(A)(1)(a); sections not adopted listed in section 12-6-50
Updated each year by act (2025 Act No. 63 set December 31, 2024). Code sections that expired December 31, 2024 and are only extended by Congress in 2025 are extended for South Carolina too (section 12-6-40(A)(1)(c)). The Code date was not advanced in the 2026 session. source Public record

Starting point

Individuals: federal taxable income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026 (Code stays at December 31, 2024)
SCDOR Information Letter #26-4 (Revised, January 30, 2026) lists the PL 119-21 items that 2025 returns must reverse until the Legislature acts. H. 3368, as amended by the House on March 10, 2026 to update conformity to December 31, 2025 (passed the House 121 to 0), failed second reading in the Senate on March 31, 2026 (16 to 27). SCDOR extended the 2025 individual filing deadline to October 15, 2026 while conformity was pending. The 2026 individual income tax act (H. 4216, Act No. 110) changed the individual structure from 2026 but did not change the Code date. source Public record

Provision by provision

Other differences

• Standard deduction: the PL 119-21 increase to the 2025 federal standard deduction must be reversed on 2025 South Carolina returns; from 2026 the federal standard and itemized deductions are not adopted at all (section 12-6-50(21), Act 110) and a South Carolina Income Adjusted Deduction applies instead. source Public record
• SALT cap: the increase to $40,000 for itemizers must be reversed on 2025 South Carolina returns. source Public record

Guidance from the state

• Jan 30, 2026 SC Information Letter #26-4 (Revised): South Carolina Internal Revenue Code Conformity Update (Individual Income Tax)
• Mar 26, 2026 SCDOR statement on Income Tax conformity; April 15 filing deadline extended for SC returns
• Instructions for C and S Corporation Income Tax Returns (June 2025), Conformity

Recent and coming changes

• Jan 1, 2026 Act No. 110 of 2026 (H. 4216), signed March 30, 2026: from tax year 2026 the individual starting point becomes federal adjusted gross income, the federal standard and itemized deductions are not adopted, a South Carolina Income Adjusted Deduction is created, and rates become 1.99% and 5.21%. source Public record
• H. 3368 (conformity to the Code as of December 31, 2025) failed second reading in the Senate; a conformity bill would need to be taken up in the 2027 session. source Public record

The 2026 individual starting point (federal adjusted gross income) rests on the Revenue and Fiscal Affairs Office fiscal impact statement for H. 3368 and the text of Act 110; SCDOR had not published 2026 forms when checked. Information Letter #26-4 addresses individual income tax; the research and section 179 items in it also affect business returns, but SCDOR has not issued separate corporate guidance on PL 119-21.

Not confirmed: No SCDOR guidance after H. 3368 failed on how 2025 and 2026 returns report the PL 119-21 reversals (for example a schedule line for the tips or research adjustments). No SCDOR rule on how a section 179 or section 174A difference is recovered in later years. The 2026 SC1040 starting line was not yet published.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

South Carolina has no law requiring pay in job postings or pay disclosure to applicants. The Payment of Wages Act only requires an employer to tell each employee in writing, at hiring, the normal hours and wages agreed on, when and where pay is made and what will be deducted, or to post those terms at the workplace.

Salary history ban: No. No South Carolina statute bars asking about salary history; none was found in Title 41, Chapter 10 or the Human Affairs Law.

What was checked: Checked on scstatehouse.gov: Title 41, Chapter 10 (Payment of Wages), including 41-10-30, which requires every employer to notify each employee in writing at the time of hiring of the normal hours and wages agreed upon, the time and place of payment and the deductions, with the option of posting the terms conspicuously at or near the workplace, and written notice of changes at least seven calendar days ahead; and the Human Affairs Law (Title 1, Chapter 13), whose 1-13-80 bars pay discrimination but requires no disclosure. Neither requires pay in postings or pay disclosure to applicants.

Not confirmed: The Department of Labor, Licensing and Regulation wage page tried (llr.sc.gov/labor/wagehour/) redirected to the home page; no agency guidance was read. Pending bills: no keyword search of 2025 to 2026 session bills on scstatehouse.gov was run; a web search found no pay transparency bill that passed a chamber. Local ordinances were not surveyed; none was found.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. South Carolina Department of Revenue (SCDOR)

South Carolina's power of attorney is Form SC2848, and SCDOR also accepts the federal Form 2848 completed to be South Carolina specific, with South Carolina tax forms named. No South Carolina registration or licensing of paid preparers was found. Under SC Code 12-54-250(F), a preparer (the business, not each office or individual) that prepares 100 or more returns for a tax period must e-file them, unless the taxpayer checks the box on the return asking for another method; the penalty is $50 per return.

Power of attorney

Form SC2848, Power of Attorney and Declaration of Representative (Rev. 2/17/23). Individuals only. The declaration lists attorney, CPA, enrolled agent, officer, full-time employee, family member, return preparer and other (with an explanation). Not for a fiduciary, who acts as the taxpayer. Specific tax types, form numbers and years or periods; general references to all years, periods or taxes are invalid. Current and past periods, and future periods ending no later than three years after December 31 of the year SCDOR receives the form. Authorizes any act the taxpayer can perform, such as signing consents, extending the time to assess and executing waivers, within SC Code 12-60-90; signing returns only in the cases in SC Code 12-2-75. Mail to PO Box 125, Columbia, SC 29214-0400. For a pending matter such as an audit, mail, email or fax it to the SCDOR division handling the matter. No expiration stated; a new SC2848 revokes earlier powers of attorney for the same matters and periods unless the box is checked and a copy of the earlier one is attached. Notices still go to the taxpayer, not the representative. form source Public record

Federal Form 2848

Accepted with conditions SCDOR accepts the federal Form 2848 for South Carolina purposes if it is completed to be South Carolina specific, including references to South Carolina tax forms. source Public record

Information only

No separate view-only authorization form was found. A preparer can be given Tax Account Manager access to business accounts in MyDORWAY. On the return: SC1040 signature section: a Yes check authorizes the SCDOR Director or delegate to discuss the return, its attachments and any notices, adjustments or assessments with the preparer. source Public record

Preparer registration

No program found

Preparer ID on returns

A paid preparer's signature and PTIN or FEIN are required on the SC1040. No state preparer number. PTIN: accepted. Penalty: The instructions say penalties are applicable for failure to comply; no amount stated. source Public record

E-file mandate for preparers

A tax return preparer that prepares 100 or more returns for a tax period for the same tax year must submit all returns electronically where electronic means are available (2D barcode where e-filing is not available but barcode is). The preparer is the business entity, not each location or individual. All returns the preparer prepares for that tax period where electronic filing is available. Client opt-out: The taxpayer checks a box on the return indicating a preference for another filing method. A preparer facing substantial financial hardship may apply in writing for an exemption of up to one year. Penalty: Up to $50 for each return, assessed by SCDOR. source Public record

Transcripts and account records

Online: in MyDORWAY, Accounts tab, View Returns and Periods (for withholding, Payments, Returns, and Periods), then select the period. On paper: Form SC4506, emailed to RequestforCopies@dor.sc.gov; the copy comes by secure email (available for 30 days) or mail. Form SC4506, Request for Copy of Tax Return or Tax Account Information/Transcript (Rev. 2/26/26). Who can ask: The taxpayer or an authorized person; a non-taxpayer with a signed SC2848 attached, or with court appointee documents. Copies of returns or tax account information and transcripts for individual, corporate, fiduciary, partnership and other taxes. Copies are generally available for six years from filing, up to five tax periods per request. In MyDORWAY, individual income tax transcripts go back to tax year 2023. Turnaround: Allow up to 30 days for an SC4506 request. Online for representatives: MyDORWAY shows return history and transcripts after identity validation; the SCDOR materials read describe this for the account holder, and a Tax Account Manager's view of client transcripts is not described. request source Public record

Online access for professionals

MyDORWAY, Tax Account Manager access. A Tax Account Manager manages all client business accounts from one login: file and amend business returns, make or schedule payments, view correspondence and change mailing and location addresses. Individual income tax returns cannot be filed in MyDORWAY. The preparer signs up for MyDORWAY with Tax Account Manager access and requests access to each client's business tax account; only a user with Business Owner access can approve, change or remove another user's access. Tax Account Managers cannot change other users' access. source Public record

No South Carolina paid preparer registration law or program was found in the SCDOR pages and the SC Code chapter read; registration.required is false on that basis. The SC1040 instructions were read from dor.sc.gov/sites/dor/files/forms/; the older forms-site paths returned errors for some forms.

Not confirmed: Processing time for SC2848: not stated on the form. Whether a Tax Account Manager can pull a client's transcripts in MyDORWAY, and whether preparers can get access to individual income tax accounts there. Fee for SC4506 copies: none stated on the form. A dedicated practitioner line: none found in the pages read.

Rules for tax professionals in every state

Federal tax data sharing

15 IRS data-sharing agreements with agencies in South Carolina, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by South Carolina Department of Employment and Workforce source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. GAO-09-45 notes that South Carolina may not participate in the nationwide SRFMI rollout planned for July 2009. How the IRS shares tax data with the states

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