South Carolina DOR 2026: State Tax Filing, Refund, Login & Phone
A practical South Carolina Department of Revenue guide for taxpayers, businesses, employers, retailers, tax professionals and new residents who need MyDORWAY login help, Where’s My Refund, SC1040 filing, sales tax, retail license, business tax accounts, withholding, corporate tax, property tax confusion, notices, payment plans and official contact options.
Quick Answer: What Does the South Carolina Department of Revenue Do?
The South Carolina Department of Revenue administers major state tax programs, MyDORWAY online services, Individual Income Tax, Sales & Use Tax, Withholding Tax, Corporate Income Tax, Retail Licenses, Alcohol Beverage Licensing, property-tax-related state functions, notices, audits, collections and payment plan support. Most common taxpayer tasks start with MyDORWAY, SCDOR’s free online tax portal.
For individuals
Use SCDOR for SC1040, Individual Income Tax payments, refund status, identity verification, tax credits, notices and payment plan questions.
For businesses
Use MyDORWAY for Business Tax Application, Retail License, Sales & Use Tax, Withholding, Corporate Tax, account correspondence and payments.
For notices and compliance
SCDOR handles tax notices, audits, collections, payment plan agreements, income tax levy questions and many compliance workflows.
South Carolina Department of Revenue Key Facts for 2026
Use this table before you file, log in, check a refund, register a business, pay Sales Tax or call the wrong office.
| User question | South Carolina DOR answer | Best next step |
|---|---|---|
| Where do I file/pay online? | MyDORWAY is SCDOR’s free online portal for many filings, payments, business registration, refunds and correspondence. | Open MyDORWAY and choose the correct tax type. |
| What happened to the 2025 SC filing deadline? | SCDOR announced an automatic extension of the 2025 South Carolina Individual Income Tax filing deadline to October 15, 2026. | Verify current official guidance before filing or paying. |
| Does South Carolina have income tax? | Yes. South Carolina has Individual Income Tax and uses SC1040 for state individual filing. | Start with federal taxable income and use SC forms/instructions. |
| What is the 2026 individual income tax update? | SCDOR’s H.4216 information lists a rate of 1.99% for income below $30,000 and 5.21% minus $966 for income from $30,000 and above. | Use official 2026 forms and instructions before final calculation. |
| What is the statewide Sales Tax rate? | The statewide Sales & Use Tax rate is 6%. | Check county and municipal local sales taxes before collecting tax. |
| Do retailers need a Retail License? | Any person engaged in retail sales in South Carolina, including online sales, is generally required to obtain a Retail License. | Apply through the MyDORWAY Business Tax Application. |
| How long can business registration take? | SCDOR says to allow up to 5 business days for processing a Business Tax Application. | Apply before opening, selling or hiring when possible. |
| What is the C Corporation Income Tax rate? | The Corporate Income Tax rate on C Corporations is 5% on South Carolina taxable income. | Use corporate instructions and confirm license fee rules. |
South Carolina Local Tips: Before You Use the Wrong Agency
Many South Carolina tax searches mix up SCDOR, Secretary of State, IRS, county property tax offices, DMV, unemployment, cities and local licensing. Use this section to avoid delays.
Columbia business tip
State tax registration through SCDOR does not replace city or county business license rules. Check local business license, zoning, hospitality tax and industry permits separately.
Charleston and Myrtle Beach tip
Tourism businesses, accommodations, short-term rentals, restaurant operators and event vendors may face state Sales Tax plus local accommodations, hospitality or municipal requirements.
Greenville and Upstate tip
Growing employers should separate withholding tax, unemployment insurance, federal payroll tax and business license requirements. MyDORWAY handles many state tax tasks, but not every payroll or local rule.
Property tax tip
Most property tax bills and payments are administered by counties. SCDOR has property-tax-related functions, but homeowners often need the county auditor, assessor or treasurer.
Retail License tip
Retailers generally need a separate Retail License for each retail outlet. Online sellers with South Carolina sales should check nexus and Retail License rules before collecting tax.
Call-before-visiting tip
Taxpayer Service Center hours can vary by day, and offices close weekends and state holidays. Check office hours and bring notices, IDs, returns, payment confirmations and account numbers.
South Carolina DOR Action Helper: Which Official Page Do You Need?
Choose your situation and this helper points you to the best official SCDOR or MyDORWAY action. It does not collect personal data.
Select what you need. The helper will show the official page, what to prepare and the common mistake to avoid.
MyDORWAY Login: Register, File, Pay, Check Refunds and Manage Accounts
MyDORWAY is SCDOR’s free online tax portal. Taxpayers use it to make payments, check refunds, apply for business tax accounts, manage many tax filings, view correspondence, calculate penalties and interest, and access account tools.
Use MyDORWAY for
- Individual Income Tax payments.
- Where’s My Refund status and refund-related actions.
- Business Tax Application and tax account registration.
- Sales & Use Tax filing and payment.
- Withholding Tax payments and account management.
- Business correspondence, letters and some compliance workflows.
Before login, prepare
- SSN, ITIN or FEIN.
- MyDORWAY username and password.
- Tax type and tax period.
- Letter ID or notice number if responding to correspondence.
- Bank or card payment details if paying online.
- Business tax account or Retail License details if applicable.
South Carolina Individual Income Tax 2026: SC1040, Due Date Extension and Rate Update
South Carolina has Individual Income Tax. For state individual filing, most taxpayers use SC1040. SCDOR announced that all 2025 South Carolina Individual Income Tax returns are automatically extended to October 15, 2026, but taxpayers should verify current official guidance and payment rules before relying on deadlines.
| Individual tax item | What to know | Action |
|---|---|---|
| SC1040 | SC1040 is the South Carolina Individual Income Tax return. | Use current SCDOR forms and instructions. |
| 2025 filing deadline | SCDOR announced the 2025 SC Individual Income Tax filing due date is automatically extended to October 15, 2026. | Check official updates and pay any required balance correctly. |
| Tax year 2025 rate | SCDOR’s new-to-SC guidance lists a graduated Individual Income Tax rate from 0% to a top rate of 6% for tax year 2025. | Use 2025 SC1040 instructions for 2025 returns. |
| 2026 rate update | SCDOR’s H.4216 page lists income below $30,000 at 1.99% and income from $30,000 and above at 5.21% minus $966. | Use 2026 official tables before final calculation. |
| Refund safety | SCDOR warns taxpayers to review refund routing and bank details before filing. | Make sure the refund goes directly to you, not an unauthorized preparer. |
| Payment online | SCDOR recommends MyDORWAY as an easy and secure way to pay an Income Tax bill online. | Use MyDORWAY and save confirmation records. |
South Carolina Where’s My Refund: Refund Status, Direct Deposit and Missing Refund
Use the official SCDOR refund tools to check your South Carolina refund status. SCDOR says staff generally have the same information as the online Where’s My Refund tool unless the refund status specifically tells you to call.
Before checking refund status
- Know whether you are checking an individual or business refund.
- Have SSN, ITIN or FEIN as applicable.
- Have the exact expected refund amount.
- Check the status online before calling.
- Use direct deposit when possible because it is safer and faster.
Missing refund strategy
If the tool says your direct deposit refund was issued but you did not receive it, contact your financial institution. If a refund check was issued more than 30 days ago and is missing, follow SCDOR replacement guidance.
South Carolina Business Tax Registration: Business Tax Application and Retail License
In-state and out-of-state businesses can use the MyDORWAY Business Tax Application to apply for a Retail License and other business tax accounts. SCDOR says processing can take up to 5 business days.
You may need business registration if you
- Sell retail goods or certain taxable services in South Carolina.
- Need a Retail License for a store or online sales activity.
- Have employees and need withholding tax.
- Operate a corporation, partnership or pass-through entity with SC tax obligations.
- Need alcohol beverage licensing or special tax accounts.
- Need account access for MyDORWAY filing and payments.
Prepare before applying
- Valid ID number such as SSN, ITIN or FEIN.
- Legal business name and trade name.
- Business location and mailing address.
- Ownership/officer details.
- Tax types needed: Sales, Withholding, Corporate, Partnership or other.
- Start date of South Carolina business activity.
South Carolina Business Owner Workflow: Secretary of State → IRS → SCDOR → City/County
Starting a compliant South Carolina business usually requires more than one office. SCDOR handles tax accounts, but it does not replace entity formation, federal EIN registration or local licensing.
| Step | Where to go | Why it matters | Common mistake |
|---|---|---|---|
| 1. Form or search business entity | South Carolina Secretary of State | LLC, corporation, nonprofit and entity record filings. | Thinking SCDOR forms your LLC. |
| 2. Get federal EIN | IRS | Needed for payroll, banking and many tax registrations. | Paying unnecessary third-party EIN fees. |
| 3. Register state tax accounts | SCDOR / MyDORWAY | Needed for Sales Tax, Withholding, Retail License and other tax accounts when applicable. | Opening or selling before tax accounts are ready. |
| 4. Check local license | City or county | Local business license, hospitality, accommodations, zoning or local tax rules may apply. | Assuming state tax registration replaces local rules. |
| 5. Check industry rules | Relevant SC agency or board | Alcohol, food, tobacco, contractors and professional activities may need extra approvals. | Only getting a Retail License and ignoring industry licensing. |
South Carolina Sales and Use Tax: 6% State Rate, Local Taxes, Retail License and MyDORWAY
South Carolina Sales Tax is imposed on retail sales of goods and certain services. The statewide Sales & Use Tax rate is 6%, and counties or municipalities may impose additional local taxes when approved.
| Sales tax topic | What to know | Best action |
|---|---|---|
| Statewide rate | The statewide Sales & Use Tax rate is 6%. | Check local taxes before charging customers. |
| Local taxes | Counties and municipalities can impose additional local taxes if approved by voters. | Use ST-500, ST-575 or SCDOR local sales tax resources. |
| Retail License | Retailers generally need a Retail License for each retail outlet. | Apply using MyDORWAY Business Tax Application. |
| Online sellers | Retail sales in South Carolina, including online sales, can require registration. | Check nexus and Retail License rules before selling. |
| Filing | SCDOR recommends filing and paying Sales Tax on MyDORWAY. | Keep sales records, location records and confirmation numbers. |
| High-liability e-file rule | Sales & Use taxpayers with SC tax liability of $15,000 or more per filing period must file and pay electronically. | Use MyDORWAY for secure electronic filing and payment. |
South Carolina Withholding Tax: Employers, Wages, Prizes, Nonresidents and Payments
South Carolina requires withholding from several types of payments, including wages, prizes and winnings, royalties, certain nonresident contractors, some rental payments to nonresidents and net proceeds to nonresident sellers of real estate located in South Carolina.
Employer withholding checklist
- Register for withholding tax when required.
- Withhold from employee wages as required.
- File quarterly withholding returns for taxes withheld for state purposes.
- Pay withheld amounts to SCDOR.
- Upload W-2 and 1099 forms when required.
- Keep payroll, filing and payment confirmations.
Withholding contact
SCDOR lists Withholding Tax help at 1-844-898-8542, option 2 then option 5, and WithholdingTax@dor.sc.gov. Use official pages for batch withholding, W-2/1099 upload and payment instructions.
South Carolina Corporate Income Tax: C Corporations, S Corporations and License Fee
South Carolina Corporate Income Tax applies to corporations doing business in the state. The Corporate Income Tax rate on C Corporations is 5% on South Carolina taxable income. C Corporations must also consider the annual License Fee rules.
Businesses that should review corporate tax
- C corporations with South Carolina activity.
- S corporations with South Carolina taxable income.
- Public utilities doing business in South Carolina.
- Corporations with allocation and apportionment questions.
- Businesses with nonresident shareholder withholding questions.
- Tax professionals preparing SC1120 or SC1120S filings.
License fee reminder
SCDOR says C Corporations must pay an annual License Fee of 0.1% of capital and paid-in surplus, plus $15, with a minimum of $25 annually. Confirm current instructions before filing or extending.
South Carolina Property Tax: County Bills vs SCDOR Property Tax Functions
Most South Carolina property taxes are administered by counties. SCDOR has property tax functions for areas such as Business Personal Property, exemptions, airlines and carlines, utilities, manufacturing and fee-in-lieu issues, but homeowners often need county officials for local bills and assessments.
| Property tax issue | Usually correct office | Why |
|---|---|---|
| Residential property tax bill | County treasurer or local tax office | Local billing and collection are handled by county offices. |
| Assessed value or property classification | County assessor or auditor | Assessment and local classification questions start locally. |
| Business Personal Property return | SCDOR / MyDORWAY where applicable | Business personal property filing can involve SCDOR resources. |
| Property tax exemption | SCDOR or local office depending on exemption type | SCDOR has an Exempt Property contact path for certain exemptions. |
| Manufacturing property tax | SCDOR Manufacturing Property Tax | Manufacturing and fee-in-lieu matters have specialized contacts. |
South Carolina DOR Notice, Audit, Levy, Collection or Payment Plan: What To Do Next
An SCDOR notice can involve a missing return, refund delay, identity verification, Sales Tax issue, Withholding issue, business account mismatch, audit, income tax levy, GEAR levy, payment plan, penalty or collection matter. Do not ignore deadlines, but verify the notice through official channels.
| Notice type | First thing to check | Best action |
|---|---|---|
| Individual Income Tax notice | Tax year, SC1040 details, payment/refund amount and deadline. | Compare with your return and respond through official instructions. |
| Identity verification | Whether the letter asks for Individual Code Verification or Identity Verification Quiz. | Use official SCDOR verification tools only. |
| Sales Tax notice | Filing period, location, local tax, Retail License and payment records. | Prepare sales records and MyDORWAY confirmations. |
| Withholding notice | Quarter, W-2/1099 upload status and payment records. | Review payroll records and withholding submissions. |
| Income Tax Levy or GEAR Levy | Letter type, balance, deadline and appeal options. | Contact Collection Support through official channels. |
| Payment Plan Agreement | Balance, tax type, payment ability and prior agreements. | Use the official Payment Plan Agreement request path. |
South Carolina DOR Taxpayer Service Centers: Office Hours and Visit Strategy
SCDOR Taxpayer Service Centers are useful for some in-person taxpayer support, but they do not replace every agency or every online action. Always check current office hours, holiday closures and required documents before visiting.
Published service center hours
SCDOR lists Taxpayer Service Center hours as Monday, Tuesday, Thursday and Friday from 8:30 a.m. to 4:30 p.m.; Wednesday from 9:30 a.m. to 4:30 p.m.; closed weekends and state holidays.
Bring these records
- Notice letters and envelope.
- Photo ID and taxpayer identification.
- SC1040, business returns or payroll records.
- MyDORWAY confirmation numbers.
- FEIN, Retail License and tax account details.
- Payment records, bank confirmations and correspondence.
South Carolina Department of Revenue Phone Numbers and Contact Details
Use the correct contact path before calling. Prepare tax year, tax type, notice letter, refund amount, SSN/ITIN/FEIN, Retail License, MyDORWAY username or business account details.
| Need | Official contact | Best use |
|---|---|---|
| Individual Income Tax | 1-844-898-8542, option 1; IITax@dor.sc.gov | SC1040, individual filing, payment and general IIT questions. |
| Identity verification | 1-844-898-8542, option 1; VerifyMe@dor.sc.gov | Individual Code Verification or Identity Verification Quiz. |
| Business Tax Application | 803-896-1350; RegistrationforTaxes@dor.sc.gov | Business tax account setup and registration help. |
| Sales & Use Tax | 1-844-898-8542, option 2 then option 4; SalesTax@dor.sc.gov | Sales Tax, local tax, Retail License and filing questions. |
| Corporate Income Tax | 803-898-3153; CorpTax@dor.sc.gov | Corporate returns, SC1120 and business income tax questions. |
| Withholding Tax | 1-844-898-8542, option 2 then option 5; WithholdingTax@dor.sc.gov | Employer withholding, W-2/1099 upload and withholding payments. |
| Payment Plan Agreements | 803-898-2222; PPARequest@dor.sc.gov | Payment plan request support. |
| Income Tax Levy questions | 803-898-5611; CollectionSupport@dor.sc.gov | Income tax levy and collection support. |
| GEAR Levy questions | 803-898-5403; CollectionSupport@dor.sc.gov | GEAR levy questions and collection support. |
South Carolina Department of Revenue FAQs
Visible FAQs below match the FAQPage schema included at the end of this article.
What is the official South Carolina Department of Revenue website?
The official South Carolina Department of Revenue website is dor.sc.gov. Use it for official tax forms, filing, payment, refund, notice and account information.
What is MyDORWAY?
MyDORWAY is SCDOR’s free online tax portal for many filings, payments, business tax applications, refund checks and account management actions.
How do I check my South Carolina refund status?
Use SCDOR’s official Where’s My Refund tool through the refund page or MyDORWAY, and prepare your taxpayer identification and expected refund amount.
Should I call SCDOR about my refund?
Unless the refund status tool tells you to call, SCDOR staff generally have the same information shown by Where’s My Refund.
Does South Carolina have state income tax?
Yes. South Carolina has Individual Income Tax, and taxpayers generally use SC1040 for state individual filing.
What is the 2025 South Carolina Individual Income Tax filing deadline in 2026?
SCDOR announced that the filing deadline for all 2025 South Carolina Individual Income Tax returns is automatically extended to October 15, 2026.
What is the South Carolina Sales Tax rate?
The statewide South Carolina Sales & Use Tax rate is 6%, with possible additional local taxes in counties or municipalities.
Do South Carolina retailers need a Retail License?
Generally yes. Any person engaged in retail sales in South Carolina, including online sales, is required to obtain a Retail License.
How do I apply for a South Carolina business tax account?
Use the MyDORWAY Business Tax Application to apply for a Retail License and tax accounts for your business.
How long does the South Carolina Business Tax Application take?
SCDOR says to allow up to 5 business days for processing once the application is submitted.
What is the South Carolina corporate income tax rate?
The Corporate Income Tax rate on C Corporations is 5% on South Carolina taxable income.
What is the South Carolina C Corporation license fee?
SCDOR says C Corporations must pay an annual License Fee equal to 0.1% of capital and paid-in surplus, plus $15, with a minimum of $25 annually.
What is South Carolina Withholding Tax?
South Carolina Withholding Tax is tax withheld from wages and certain other payments and remitted to SCDOR when required.
Who do I call for South Carolina Individual Income Tax questions?
Call 1-844-898-8542, option 1, or use IITax@dor.sc.gov for general Individual Income Tax questions.
Who do I call for South Carolina Sales Tax questions?
Call 1-844-898-8542, option 2 then option 4, or use SalesTax@dor.sc.gov for Sales & Use Tax questions.
Who do I call for South Carolina business registration help?
Call 803-896-1350 or use RegistrationforTaxes@dor.sc.gov for Business Tax Application help.
Does SCDOR form LLCs or corporations?
No. Entity formation is handled by the South Carolina Secretary of State. SCDOR handles state tax accounts and tax filing.
Does SCDOR handle property tax bills?
Most property tax bills and local property tax payments are handled by county offices, not the normal SCDOR tax filing portal.
What should I do if I received an SCDOR notice?
Read the tax type, deadline and requested action. Compare it with your records and respond using official SCDOR instructions or MyDORWAY.
Is this website the official South Carolina Department of Revenue website?
No. This is an independent informational guide. Use official SCDOR and MyDORWAY pages for filing, payments, account access, refund status and legal tax decisions.
Can I make a South Carolina tax payment online?
Yes. SCDOR recommends MyDORWAY as an easy and secure way to pay many taxes online.
What if I need a payment plan with SCDOR?
SCDOR lists Payment Plan Agreement support at 803-898-2222 and PPARequest@dor.sc.gov.
Does South Carolina have local Sales Taxes?
Yes. Counties and municipalities may impose additional local taxes if approved, so the total rate may be higher than the statewide 6% rate.
Where are SCDOR Taxpayer Service Centers located?
Use the official SCDOR locations page to find Taxpayer Service Centers, office hours and visit information.
Final Recommendation: Use This Page as Your South Carolina DOR Roadmap
Start here to understand the correct South Carolina Department of Revenue path, then complete sensitive actions only through official SCDOR and MyDORWAY pages. For individuals, verify the current 2025 filing extension, check refunds through Where’s My Refund and use the correct phone option. For businesses, apply early for the correct tax accounts, confirm Retail License and local tax requirements, file Sales & Use Tax on MyDORWAY and keep all confirmation records.
Last editorial update: June 5, 2026. Verify final filing, payment, refund, tax rate, notice, license and legal details on official South Carolina Department of Revenue pages.