2026 South Carolina State Tax Deadlines
South Carolina Individual income tax filing deadlines and extensions for 2026
If you are a resident or have been involved in business operations within South Carolina, you might be required to file South Carolina State taxes. South Carolina follows a progressive income tax structure with rates ranging from 0% to 7%, making it essential to understand the specific deadlines and requirements for 2026.
South Carolina business tax deadlines for 2026
C Corporations' deadlines and requirements
C Corporations in South Carolina must file and pay Corporate Income Tax by April 15, 2027, following the federal due date schedule.
Filing requirements include:
- Complete Form SC1120 (Corporate Income Tax Return)
- File via MyDORWAY
- Payment must be made by April 15, 2027
- Mail submissions must be postmarked by the due date
Extension to file taxes in South Carolina for 2026
The Extension Deadline for South Carolina Corporate income tax returns is October 15, 2027. Form SC4868 is required for extensions; payment is still due April 15, 2027.
Pass-through entities
South Carolina S Corporations and Partnerships tax deadlines for 2026
S Corporations and Partnerships must file in South Carolina by March 15, 2027.
Required forms include:
- Form SC1120S—S Corporation Return
- Form SC1065—Partnership Return
Extension to file S Corporations and Partnerships taxes in South Carolina for 2026
The Extension Deadline for South Carolina S Corporations and Partnerships returns is September 15, 2027. Extension forms may be required; payment is still due on the original filing dates.
South Carolina Individual tax considerations for 2026
Filing requirements and income thresholds
In South Carolina, Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The progressive tax rates for 2026 range from:
- 0% on the first income bracket
- Up to 7% on higher income levels
Estimated tax deadline for South Carolina 2026
Estimated tax payments are due on the following schedule for calendar year filers:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
Who must make estimated payments
You must make South Carolina estimated income tax payments during 2026 if you expect to owe a significant amount in South Carolina income tax after subtracting withholding and credits. Electronic payments are encouraged through the South Carolina online tax system.
Individual tax deadline for South Carolina 2026
Individual income tax returns are due April 15, 2027.
Available forms include:
- Form SC1040—South Carolina Individual Income Tax Return
Extension to file taxes in South Carolina for 2026
The Extension Deadline is October 15, 2027, to file your South Carolina Individual Income tax return. South Carolina grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.
What South Carolina tax professionals need to know
Several key considerations make South Carolina's tax landscape unique for 2026. South Carolina's progressive income tax system provides moderate tax rates with a zero-rate bracket for lower-income earners. The state offers various business incentives and has been actively working to attract new businesses and residents.
Electronic filing requirements
South Carolina has implemented electronic filing systems for taxpayers:
- C Corporations and pass-through entities should file electronically through MyDORWAY
- Individuals can use South Carolina's online system for free electronic filing
- Business deductions can be processed more efficiently through electronic systems
- Professional preparers must use approved software vendors
Unique South Carolina tax features for 2026
South Carolina offers several distinctive tax features, including:
- Progressive tax rates ranging from 0% to 7%
- Zero-rate bracket for lower-income taxpayers
- Disability tax credit for qualifying taxpayers
- Military retirement income exemption for certain military retirees
Business-Friendly Environment
South Carolina has positioned itself as a business-friendly state:
- Competitive Corporate income tax rates
- Various economic development incentives
- Manufacturing and industrial development focus
- International business and trade promotion
Military-Friendly State
South Carolina provides significant benefits for military personnel and veterans:
- Military retirement income may be exempt from South Carolina income tax
- Military spouse tax benefits
- Veteran employment incentives
- Military installation support programs
Manufacturing and Industrial Focus
South Carolina's significant manufacturing base creates unique considerations:
Automotive Industry
- Major automotive manufacturing presence
- Automotive supplier incentives
- Advanced manufacturing programs
- Workforce development for the automotive sector
Aerospace and Defense
- Boeing manufacturing operations
- Defense contractor incentives
- Aerospace industry development
- Military contractor support programs
Business incentives and credits
South Carolina provides various business tax incentives:
- Job Development Credit
- Investment Tax Credit
- Research and Development Tax Credit
- Headquarters Credit
- Retraining Credit
International Business and Trade
South Carolina's port facilities and international focus:
- Port of Charleston advantages
- International trade facilitation
- Foreign investment incentives
- Export development programs
Agriculture and Rural Development
South Carolina supports agricultural development:
- Agricultural equipment sales tax exemptions
- Beginning farmer programs
- Forestry and timber tax provisions
- Rural development incentives
Tourism and Hospitality
South Carolina's significant tourism industry:
- Tourism promotion incentives
- Resort and hospitality tax provisions
- Cultural and historic preservation
- Coastal tourism development
Technology and Innovation
South Carolina emphasizes technology development:
- Research and development tax credits
- Technology startup incentives
- University research Partnerships
- Innovation and entrepreneurship programs
Energy and Utilities
South Carolina's energy sector:
- Nuclear energy considerations
- Renewable energy incentives
- Utility infrastructure development
- Energy efficiency programs
Healthcare and Life Sciences
South Carolina's growing healthcare sector:
- Healthcare facility incentives
- Life sciences development programs
- Medical device manufacturing benefits
- Healthcare workforce development
Retirement income considerations
South Carolina provides favorable retirement income treatment:
- Military retirement pay may be exempt from South Carolina state income tax
- Social Security benefits are generally exempt from South Carolina state income tax
- Pension income considerations for residents
- Senior citizen tax benefits
Professional tax guidance
For complex South Carolina tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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