South Carolina Form SC1040 (Individual Income Tax Return) (2024)

Individual Income Tax Return
SC1040_3075.pdf
1350SC1040STATE OF SOUTH CAROLINADEPARTMENT OF REVENUE2023 INDIVIDUAL INCOME TAX RETURNdor.sc.govYour Social Security Number(Rev. 4/18/23)3075Check ifdeceasedSpouse's Social Security NumberCheck ifdeceasedFor the year January 1 - December 31, 2023, or fiscal tax year beginning __________, 2023 and ending __________, 2024First name and middle initialLast nameSuffixSpouse's first name, if married filing jointlySuffixCheck ifnew addressLast nameMailing address (number and street, PO Box)CityCounty codeStateCheck if addressis outside USZIPDaytime phone number with area codeForeign country address including postal code• 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 orS 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: _________________________________CHECK YOUR(1)FEDERAL FILING STATUS (2)Single(3)Married filing separately - enter spouse's SSN: __________________Married filing jointly(4)Head of household(5)Qualifying surviving spouseNumber of dependents claimed on your 2023 federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Number of dependents claimed that were under the age of 6 years as of December 31, 2023 . . . . . . . . .Number of taxpayers age 65 or older as of December 31, 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .DEPENDENTSFirst name30751234Last nameSocial Security NumberRelationshipDate of birth (MM/DD/YYYY)Page 2 of 3INCOME AND ADJUSTMENTSYour SSN _____________1 Enter federal taxable income from your federal form. If zero or less, enter zero hereNonresident filers: complete Schedule NR and enter total from line 48 on line 5 below . . . . . . . . . . .1ADDITIONS TO FEDERAL TAXABLE INCOMEa State tax addback, if itemizing on federal return (see instructions) . . . . . . .a00Type: _________________ . . . . . . . . . . . . . . . . . . . .bc Expenses related to National Guard and Military Reserve Income . . . . . . .b Out-of-state lossesc000000d Interest income on obligations of states and political subdivisions other than South Carolinad0000e Other additions to income (attach explanation - see instructions) . . . . . . . .e2 Total additions (add line a through line e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 Add line 1 and line 2 and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3SUBTRACTIONS FROM FEDERAL TAXABLE INCOMEf State tax refund, if included on your federal return . . . . . . . . . . . . . . . . . . . .f00g Total and permanent disability retirement income, if taxed on your federal returng00h Out-of-state income/gain (do not include personal service income)Check type of income/gain:RentalBusiness Other ___________h00i 44% of net capital gains held for more than one year. . . . . . . . . . . . . . . . . .i00j Volunteer deductions (see instructions) Type: _____________________j00k Contributions to the SC College Investment Program (Future Scholar)or the SC Tuition Prepayment Program . . . . . . . . . . . . . . . . . . . . . . . . . . . .k00l Active Trade or Business Income deduction (see instructions) . . . . . . . . . .l00m Interest income from obligations of the US government . . . . . . . . . . . . . . . .m00n Certain nontaxable National Guard or Reserve pay . . . . . . . . . . . . . . . . . . .n00o Social Security and/or railroad retirement, if taxed on your federal return . .o00p Retirement Deduction (see instructions)p-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . .p-100p-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . .p-200p-3 Surviving spouse (date of birth of deceased spouse: _____________)p-300Military Retirement Deduction (see instructions)p-4 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . .p-400p-5 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . .p-500p-6 Surviving spouse (date of birth of deceased spouse: _____________)p-600q Age 65 and older deduction (see instructions)q-1 Taxpayer (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . .q-100q-2 Spouse (date of birth: _____________) . . . . . . . . . . . . . . . . . . . . . . . .q-200r Negative amount of federal taxable income . . . . . . . . . . . . . . . . . . . . . . . . .r00s Subsistence allowance (multiply ______ days by $8) . . . . . . . . . . . . . . . . .s00t Dependents under the age of 6 years on December 31 of the tax year . . . .t00u Consumer Protection Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .u00v Other subtractions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .v00w South Carolina Dependent Exemption (see instructions) . . . . . . . . . . . . . . .w004 Total subtractions (add line f through line w) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 <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 TAX56 TAX on your South Carolina Income Subject to Tax (see SC1040TT) . . . . . . .6007 TAX on Lump Sum Distribution (attach SC4972) . . . . . . . . . . . . . . . . . . . . . . .7008 TAX on Active Trade or Business Income (attach I-335) . . . . . . . . . . . . . . . . .8009 TAX on excess withdrawals from Catastrophe Savings Accounts . . . . . . . . . .90010 Add line 6 through line 9 and enter the total here. This is your TOTAL SOUTH CAROLINA TAX . . . . . . . 10307522322023Dollars000000 >0000Page 3 of 3Your SSN _____________2023NON-REFUNDABLE CREDITS110011 Child and Dependent Care (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .12 Two Wage Earner Credit (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .120013 Other nonrefundable credits. Attach SC1040TC and other state returns . . . . .130014 Total nonrefundable credits (add line 11 through line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1415 Subtract line 14 from line 10 and enter the difference. If less than zero, enter zero here . . . . . . . . . . . . . . 15PAYMENTS AND REFUNDABLE CREDITS160016 SC income tax withheld (attach W-2 or SC41) . . . . . . . . . . . . . . . . . . . . . . . . .17 2023 Estimated Tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .170018 Amount paid with extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .180019 Nonresident sale of real estate (paid on I-290) . . . . . . . . . . . . . . . . . . . . . . . . .190020 Other SC withholding (attach 1099) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .200021 Tuition tax credit (attach I-319) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .210022 Other refundable credits:22a Anhydrous Ammonia (attach I-333) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22a0022b Milk Credit (attach I-334) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22b0022c Classroom Teacher Expenses (attach I-360) . . . . . . . . . . . . . . . . . . . . . .22c0022d Parental Refundable Credit (attach I-361) . . . . . . . . . . . . . . . . . . . . . . . .22d0022e Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22e00Total refundable credits (add line 22a through line 22d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22AMENDED RETURN: Use Schedule AMD for line 23 calculation.23 Add line 16 through line 22 and enter the total here . . . . . . . . . . These are your TOTAL PAYMENTS2324 If line 23 is larger than line 15, subtract line 15 from line 23 and enter the overpayment . . . . . . . . . . . . . . 2425 If line 15 is larger than line 23, subtract line 23 from line 15 and enter the amount due . . . . . . . . . . . . . . . 25AMENDED RETURN: Enter the amount from line 24 on line 30. Enter the amount from line 25 on line 31.260026 USE TAX due on online, mail-order, or out-of-state purchases . . . . . . . . . . . .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 2024 Estimated Tax . . . . . . . . . . . . .270028 Total Contributions for Check-offs (attach I-330) . . . . . . . . . . . . . . . . . . . . . . .280029 Add line 26 through line 28 and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2930 If line 29 is larger than line 24, go to line 31. Otherwise, subtract line 29 from line 24 and enter theamount to be refunded to you (line 35 check box entry is required) . . . . . . . . . . . . . . . . . . . REFUND3031 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 3132 Late filing and/or late payment: Penalties___________ Interest __________ . . . . . . Enter total here3233 Penalty for Underpayment of Estimated Tax (attach SC2210)Enter exception code from instructions here if applicable ______ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3334 Add line 31 through line 33 and enter your balance due (select payment option on line 36) BALANCE DUE34000000000000000000000000REFUND OPTIONS Getting a refund? Direct deposit is fast, accurate, and secure!35 Select one:Direct Deposit (line 37 required) (for US accounts only)Paper CheckPAYMENT OPTIONS Have a balance due? Pay electronically! It's quick and easy!MyDORWAY (pay at dor.sc.gov/pay)ACH Debit (enter your US bank information on line 37)36 Select one:For payments only:37 Type of Account:RoutingNumber (RTN)Withdrawal DateChecking00Withdrawal AmountSavingsMust be 9 digits. The first two numbersof the RTN must be 01 through 32.Bank AccountNumber (BAN)1-17digitsI declare that this return and all attachments are true, correct, and complete to the best of my knowledge. If prepared by a person otherthan the taxpayer, this declaration is based on all information of which the preparer has any knowledge.Your signatureDateI authorize the Director of the SCDOR or delegate to discuss this return,attachments, and related tax matters with the preparer.PaidPreparer'sUseOnlyMAIL TO:PreparersignatureFirm name (or yours if selfemployed), address, ZIPYesDateSpouse's signature (if married filing jointly, BOTH must sign)NoPreparer's printed nameCheck if selfemployedPTINFEINPhoneREFUNDS OR ZERO TAX: SC1040 Processing Center, PO Box 101100, Columbia, SC 29211-0100BALANCE DUE: Taxable Processing Center, PO Box 101105, Columbia, SC 29211-010530753230

Extracted from PDF file 2023-south-carolina-form-sc1040.pdf, last modified April 2023

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