How to Pay Taxes in South Carolina

State taxes can be complicated, and if you don't pay or file on time, you risk facing interest, penalties, and collection actions. The rules vary for every state, but to help you out, here is a guide to paying taxes in South Carolina. It explains how to pay online, through the mail, and in person. Then, it lists the due dates for different types of individual and business taxes in South Carolina.

How to Pay South Carolina Taxes Online

You can pay online using MyDORWAY. Individuals can pay individual income tax payments and estimated payments through MyDORWAY. Businesses must register before they can pay online - for example, if you want to pay sales and use tax online, you first need to register for an account. 

If you receive a bill about individual or business taxes, you can pay it online, but you will need information from the notice to ensure your payment gets routed correctly. Online, you can pay through an ACH transfer for free. You just need your routing and account numbers. You can also pay with credit or debit cards in exchange for a fee.

How to Pay Taxes When E-Filing

If you e-file an individual or business return, you can opt to make a payment directly from your bank account. To authorize the payment, you need your routing and account number. Typically, you also get to specify a date for the payment. 

Alternatively, you can mail in a payment after e-filing. Print a voucher and write your tax ID number on the check to ensure it gets credited correctly. Finally, you can pay online after you file by using MyDORWAY.

How to Pay Through the Mail

You can send a check with a payment voucher to the SCDOR. The address will be on your tax form. Alternatively, use the form to set up an ACH transfer. For example, if you're filing an individual income tax return, you should tick the ACH debit box on line 36 and note your bank account details on line 37.

How to Pay SC Taxes in Person

You can pay your South Carolina individual or business taxes in person. To do so, bring your payment method and identification to an SCDOR office. You can pay with check, money order, or credit/debit card. There are offices in Columbia, Charleston, Florence, Greenville, Myrtle Beach, and Rock Hill. The SCDOR also has satellite offices in Bennettsville, Dillon, Kingstree, Orangeburg, and Sumter. 

As of 2024, the DOR's main officers are open weekdays from 8:30 am to 5 pm, except for Wednesdays when the offices open at 9:30 am. Satellite offices have limited hours. SCDOR offices are closed on weekends and state holidays. The busiest days are usually Mondays and the 20th when sales tax returns are due. Also, afternoons tend to be busier than mornings so go early if you want to minimize the wait time. 

Electronic Payment Requirements for Businesses

You must file and pay the following SC business taxes online: cigarette tax stamps, forest renewal, electric power, brewpub, beer, wine, and liquor wholesalers, out-of-state wine shippers, and motor fuel. If you owe more than $15,000 in any period, you must file and pay the following taxes online:

• Corporate
• Fiduciary
• Partnership
• Sales, use, and accommodations
• Withholding
• Admissions
• Beer
• Cigarettes & tobacco products
• Deed recording fee
• Electric power
• Forest renewal fee
• Liquor
• Liquor by the drink
• Wine

The SC DOR doesn't advertise exceptions to the online filing requirement, but if you cannot file online for any reason, contact the DOR directly and ask for an exemption to the rule.

Individual Income Tax Due Dates

South Carolina individual income tax returns are due on April 15th, the same day as your federal income tax return. If that day falls on a weekend or holiday, you have until the next business day. 

What if you need an extension for your SC income tax return?

To request an extension, file Form SC4868. Or pay your balance due on the MyDORWAY site and select that you need an extension. Note that an extension gives you extra time to file, but your payment is still due on the original due date.

However, if you can't pay, requesting an extension may help to reduce your penalties. Generally, late filing penalties are higher than late payment penalties.

Corporate Income Tax Due Dates

Corporate income tax returns in South Carolina are due on the 15th day of the fourth month following the tax year. Corporations that use a calendar year must file by April 15th, but if you use a fiscal year, you may have a different due date. For instance, if your tax year ends at the end of February, your corporate tax is due June 15th.

South Carolina Sales Tax Due Dates

Most sales tax returns are due on the 20th of the month following the month of sales. For example, January sales tax returns and payments are due February 20th. The due date goes to the next business day if the 20th is on a weekend or holiday.

The SC DOR allows some businesses to file quarterly, seasonally, or annually. Generally, these options are for businesses with relatively low sales or seasonal sales. Talk with the DOR when you get your sales tax license to find your due dates. 

Withholding Tax Due Dates

If you have employees, you may need to withhold state income tax from their paychecks. Withholding returns and payments are due on the last day of the month following the quarter in which you paid the wages. The first quarter withholding is due on the last day of April, the second quarter is due on the last day of July, the third quarter is due on the last day of October, and the fourth quarter is due on the last day of January. 

What If You Don't Pay Your SC Taxes?

If you don't pay your state taxes or make other arrangements, the SCDOR can issue a tax lien. Tax liens are public records, and they attach to all of your real and personal property. The state may also garnish your wages, seize your bank accounts, and take your investment accounts. If you have a business, the SCDOR can revoke your business license, and if you continue to operate, they can assess penalties of up to $500 per day.

What If You Can't Afford to Pay in Full?

As long as you reach out to the DOR or work with a tax professional, you should be able to avoid the above actions. The DOR offers payment plans that allow you to make monthly payments until the debt is paid in full. Depending on how much they owe, individuals can take up to four years to pay. The DOR approves payment plans for business taxes on a case-by-case basis. 

Can't afford monthly payments? Then, you may be able to settle for less than owed through an SC offer in compromise. With a state OIC, you pay as much as you can afford based on your income and the equity in your assets. Then, the state settles the remaining part of the debt.

Get Help Paying SC Taxes

Need help figuring out your state tax obligations? Can't afford to pay in full and want to know the best options for your situation? Dealing with other SC tax problems? Then, you need a tax pro who's experienced with the SC DOR. To get help now, use TaxCure to search for tax pros who can help with South Carolina DOR problems, tax problem pros located in South Carolina, and Enrolled Agents in South Carolina.