Individual Income Tax Packet — SC1040 Instructions (full booklet)

# preamble

2025 SC1040 Individual Income Tax Form and

# Instructions

South Carolina Department of Revenue | dor.sc.gov | July 2025

Contents Reminders � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 1 Ready for your refund? � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 2 New For 2025 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Before You File � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Tax Help � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 5 Individual Income Tax: General Information and FAQs ����������������������������������� 6 SC1040 Instructions ��������������������������������������������������������������� 17 SC1040 ������������������������������������������������������������������������� 43 SC Individual Income Tax Tables ����������������������������������������������������� 46

SCDOR |2025 SC1040 Booklet Reminders The due date for filing your 2025 Individual Income Tax return is April 15, 2026. Paying online is quick and easy! Pay any balance due using our free online tax portal, MyDORWAY . Visit dor.sc.gov/pay and select Individual Income Tax Payment to get started. If you're expecting a refund, your options are direct deposit or paper check. ● The SCDOR recommends direct deposit. It's the fastest, safest, and easiest way to get your refund� ● Paper checks cost taxpayers 10 times more to process, take longer to get to you, and can be lost or stolen from the mail� If you need more time to file your 1040, visit dor.sc.gov/pay, select Individual Income Tax Payment, then select Extension Payment on the following screen. Your payment on MyDORWAY automatically submits your filing extension request-no additional paperwork is required! If you request an extension on your federal return, you do not need to request an extension on your state return. South Carolina Use Tax is due on purchases made outside of South Carolina for use, storage, or consumption in South Carolina, when the state Sales and Use Tax has not already been collected by the seller . Examples include purchases made online, when visiting another state, or through out‐of‐state catalog companies and home shopping networks. Use Tax can be paid on the SC1040 (line 26), online with your MyDORWAY account, or by completing the UT‐3/UT‐3W . A worksheet is included in the SC1040 Instructions to help you calculate and pay Use Tax. Forms are available at dor.sc.gov/forms� Mail returns to: Refunds or zero tax: SC1040 Processing Center PO Box 101100 Columbia, SC 29211‐0100 Balance due: Taxable Processing Center PO Box 101105 Columbia, SC 29211‐0105

SCDOR |2025 SC1040 Booklet Have a balance due? Use MyDORWAY to pay electronically Whether you file online or by paper, if you have a balance due, we recommend paying your taxes electronically! ● Select Individual Income Tax Payment to get started. ● Pay electronically by ACH Debit when you file your return. Enter your bank information. ● If you pay by ACH Debit, the SCDOR will request payment from your bank. They will automatically debit your account for the South Carolina taxes you owe� No further action is needed on your part! Paying is quick and easy with our free online tax portal, MyDORWAY! Go to dor.sc.gov/pay to make your payment. File your return electronically by the April 15, 2026 due date and pay your balance due electronically by May 1, 2026 to avoid penalties and interest. This does not apply to federal returns or returns submitted by paper . Ready for your refund? File online and choose direct deposit� Filing online and choosing direct deposit is the fastest, safest way to complete your South Carolina return and get your refund. Whether you file online or by paper, choose to receive your refund by direct deposit. It's fast, accurate, and secure! Paper checks cost taxpayers 10 times more to process, take longer to get to you, and can be lost or stolen. Learn more at dor.sc.gov/refund. Go direct! You may qualify to file online for free! Visit dor.sc.gov/iit-filing to find vendors and qualification information. Visit dor.sc.gov/iit-filing for information on your electronic filing options. Free and low cost options are available!

SCDOR |2025 SC1040 Booklet 2025 Legislative Updates A list of significant changes in tax and regulatory laws and regulations enacted during the 2025 legislative session is available at dor.sc.gov/policy� Conformity South Carolina recognizes the Internal Revenue Code as amended through December 31, 2024, unless otherwise provided. If adopted Internal Revenue Code sections that expired on December 31, 2024 are extended, but were otherwise not amended by congressional act during 2025, these sections will also be extended for South Carolina Income Tax purposes� Reduction In Income Tax Rates For tax year 2025, the top marginal Individual Income Tax rate changed to 6%. Use the SC1040TT, 2025 South Carolina Individual Income Tax Tables, available at dor.sc.gov/forms, to determine your tax. Increase In South Carolina Dependent Exemption (Line w of the SC1040) The South Carolina dependent exemption amount for 2025 is $4,930 and is allowed for each eligible dependent, including both qualifying children and qualifying relatives. New For 2025 Before You File Follow these guidelines to make sure your return is processed quickly and your refund is not delayed. ● Make sure you have received ALL of your W‐2 forms and other tax documents. ● You need to have your correct Social Security Number (SSN). If you cannot get an SSN, you need to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS. Contact the IRS at 1‐800‐829‐1040 or register at irs.gov using the federal form W‐7. ● Double check all SSNs, your name, address, and all of your calculations. ● Keep a copy of your complete return for your records� ● Documents and schedules (if needed) should be placed in the following order: 1. W‐2 forms 2. 1099 forms with South Carolina Withholding 3. SC1040 - all three pages 4. Schedule NR Nonresident Schedule 5. SC1040TC Tax Credits 6. I‐319 Tuition Tax Credit 7. I‐330 Contributions for Check‐Offs 8. Any other South Carolina forms and schedules 9. Any federal forms and schedules

SCDOR |2025 SC1040 Booklet INCOME TAX FILING DOS AND DON'TS DO DON'T ✔ File online� ✔Choose direct deposit to get the fastest access to your refund� ✔Pay your balance due electronically. It's fast and easy! Use our free online tax portal, MyDORWAY , at dor.sc.gov/pay or enter your bank information on your SC1040 and pay by ACH Debit. ✔Use the form for the correct tax year . ✔Include all SSNs and make sure they're correct. ✔Mark your filing status. Generally, it will match your federal return� ✔Send all three pages of the SC1040. ✔Attach your Schedule NR to your SC1040 and make sure you mark the SC Schedule NR box, if applicable. ✔Sign your return! If married and filing jointly, both taxpayers must sign. ✔File using your correct legal name. ✔Make sure your mailing address is complete and accurate� ✔Sign your check, make it payable to SCDOR, and make sure the wording matches the dollar amount. ✔Include SC Withholding on line 16 for W‐2 forms and line 20 for 1099 forms. ✔If you claim a tax credit, attach an SC1040TC and all supplemental tax credit schedules to support the tax credits claimed on the SC1040TC� ✔To amend your return, file a new SC1040, check the Amended Return box, and include a SCH AMD. ✖Claim the Two Wage Earner Credit if your filing status is not married filing jointly. ✖Claim state withholding paid to another state. ✖Claim federal withholding paid to the IRS. ✖Send additional copies of your return. If you file online, you don't need to submit a paper copy.

SCDOR |2025 SC1040 Booklet Tax Help SCDOR Taxpayer Service Centers are located across the state� Visit dor.sc.gov/contact/in-person for locations and hours. The SCDOR Taxpayer Advocate provides assistance for innocent spouse requests for SCDOR debts, certificates of tax compliance, and lottery compliance. If you have a general question or concern, you should first call 1‐844‐898‐8542. If you receive a letter or notice, use the contact information provided on the notice. Taxpayer Advocate: 803‐898‐5444 Innocent Spouse: 803‐898‐5199 Compliance: 803‐898‐5381 Copies of prior year Individual Income Tax return transcripts starting with tax year 2021 are available on our free online tax portal, MyDORWAY , at MyDORWAY .dor.sc.gov. You must sign up for a MyDORWAY account to access copies of past transcripts. After you've signed up: ● Log in and click the Accounts tab� ● Scroll to your Individual Income Tax account and select View Returns and Periods. ● Under Period, select any period starting with tax year 2021 or newer (example: for tax year 2021, you would select period 31‐Dec‐2021) ● On the next screen, select Print Return Transcript, then download your transcript as a PDF. For tax years 2020 and older, you must request transcripts by completing a paper version of the SC4506, available at dor.sc.gov/forms� If you used a paid preparer to file your return, your preparer should have a copy of your return. The SCDOR has a six year retention period on previously filed returns. Volunteer Income Tax Assistance (VITA) provides free tax assistance to lower income taxpayers, those with disabilities, the elderly, and limited‐English speaking taxpayers who need assistance preparing their tax returns. Generally, those who receive these services cannot afford professional tax assistance. Volunteers are located throughout the state. Call 211 for more information.

Individual Income Tax: General Information and FAQs South Carolina Department of Revenue | dor.sc.gov | Updated February 2025

Table of Contents Frequently Asked Questions � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 1 Getting Started � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 1 Use Tax � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 2 Submitting Your SC1040 and Due Dates � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Extensions � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Rounding � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 4 Refunds � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 4 Deceased Taxpayers � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 5 Tax Records � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 5 Estimated Tax � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 5 Amended Returns and Adjustments � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 7 Filing an Amended Return � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 7 Audits and Adjustments� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 7 Reminders � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 8 Paying Electronically � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 8 Changing a Name or Address � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 8 Prior Year Individual Income Tax Return T ranscripts � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 9

Do I need to file a South Carolina Individual Income Tax return? If you answer YES to any of these questions, you must file a South Carolina Individual Income Tax return � ● Resident taxpayers under age 65: ■ Were you required to file a federal Income Tax return which included income taxable by South Carolina? (Residents of SC are taxed on their entire income, regardless of where it was earned, unless specifically exempted by law.) ■ Did you have South Carolina Income Tax withheld from your wages? ● Resident taxpayers age 65 or older: ■ Married filing jointly (both age 65 or older) - Is your gross income greater than the federal gross income filing requirement amount plus $30,000? ■ Any other filing status - Is your gross income greater than the federal gross income filing requirement amount plus $15,000? ■ Find the federal gross income filing requirement amount in the federal 1040 instructions, available at irs.gov � ■ Did you have South Carolina Income Tax withheld from your wages? ● Nonresidents: ■ Did you have South Carolina Income Tax withheld from your wages? ■ Did you have South Carolina gross income, including income from rental property, businesses, or other investments in South Carolina? Am I a resident or nonresident? You are a South Carolina resident, even if you live outside of South Carolina, if all of the following are true: � Your intention is to maintain South Carolina as your permanen t home. 2� South Carolina is the center of your financial, social, and family life. 3� When you are away, you intend t o return to South Carolina. You are a nonresident if your permanent home is outside of South Carolina for the entire year and none of the above applies � For more information on residency and domicile, refer t o Determining a Taxpayer's Domicile for Income Tax Purposes, available at dor.sc.gov/policy. Frequently Asked Questions Getting Started

What is my residency status if I moved into or out of South Carolina during the tax year? You are a part-year resident and may consider yourself a full-year resident or nonresident. If you file as a full-year resident, file the SC1040. Report all of your income as though you were a resident for the entire year . You will be allowed credit for taxes paid on income taxed by South Carolina and another state, if applicable. Complete the SC1040TC and attach a copy of the other state's Income Tax return � If you file as a nonresident, file the SC1040 with the Schedule NR. You will be taxed only on income earned while a residen t in South Carolina and income from South Carolina sources. You will prorate your deductions. All personal service income earned in South Carolina must be reported. You may choose the filing method that is most beneficial to you. This option is only available for the tax year that you are a part-year resident� How should I file if I am a nonresident of South Carolina but work in this state? File the SC1040 with the Schedule NR. Y ou will be taxed only on income earned in South Carolina and will prorate your deductions. You must report all personal service income earned in South Carolina. How should I file if I am a full-year South Carolina resident but my spouse is not? If you file a joint federal return, you must file a joint SC1040 with the Schedule NR. You will report all income for the entire year to South Carolina. Your spouse will only report income earned in this state. If you file separate federal returns, you must file a separate South Carolina return. Your spouse must also file a separate South Carolina return if they have income taxable by South Carolina. What is my residency status if I am in the armed forces? ● If you enter the armed forces when you are a South Carolina residen t, you keep your South Carolina residency status, even if you are absent from the state on military orders. You are subject to the same residency requirements as any other South Carolina resident and are required to file a South Carolina Individual Income Tax return. ● If you are not a South Carolina resident but are stationed in this s tate by military orders, your military income is not subject to South Carolina Income Tax. If you have other earned income subject to South Carolina tax, file the SC1040 with the Schedule NR. Your spouse may be exempt from South Carolina Income Tax on income from services performed in South Carolina under the Federal Military Spouses Residency Relief Act. For more information, see the Schedule NR instructions, available at dor.sc.gov/forms and SC Revenue Ruling #24-5, available at Use Tax Do I need to pay South Carolina Use Tax? Use Tax is due on purchases outside of South Carolina for use, storage, or consumption in South Carolina. Use Tax is paid to the SCDOR when state Sales and Use Tax has not been collected by the seller �

Submitting Your SC1040 and Due Dates When is my return due? A return for calendar year 2025 is due by April 15, 2026. A return for a fiscal year tax period is due by the 15th day of the fourth month following the close of your tax year . On the front of the return, complete the dates covered by the fiscal year . South Carolina offers an electronic incentive until May 1, 2026, without being charged penalties and interest, if you: 1� file your return electronically by the due date of April 15, 2026, and 2� pay your balance due electronically by May 1, 2026. If you don't meet both requir ements, penalties and interest will be charged from the tax due date of April 15, 2026 until you file and pay. The May 1, 2026 electronic incentive doesn't apply to federal returns or returns submitted by paper . You may need to pay Use Tax if you make purchases: ● from retailers online ● from out-of-state cat alog companies ● from home shopping networks ● when visiting another state The tax rate f or the Use Tax is the same as the Sales Tax rate. The rate is determined by where the tangible personal property will be used, stored, or consumed, regardless of where the sale takes place. For more information and updated tax rates, visit dor.sc.gov/tax/use� You have three options for reporting and paying Use Ta x: 1� On line 26 of your SC1040. Calculate your Use Tax using the SC Use Tax Work sheet included in the SC1040 Instructions, available at dor.sc.gov/forms. No additional paperwork is required. 2� Use our free online tax portal, MyDORWAY , at MyDORWAY .dor.sc.gov. Log in to your existing account or create a new account to get started. No additional form or paperwork is required. 3� Mail the UT-3 with your check to: SCDOR, Sales Taxable, PO Box 100193, Columbia, SC 29202� Make your check payable to SCDOR. Include your name, SSN, and UT-3 in the memo. Do not send c ash. Extensions How do I get more time to file? If you need more time to file your South Carolina return: ● Request an extension to file by paying your balance due on our fr ee online tax portal, MyDORWAY , at dor.sc.gov/pay� Select Individual Income Tax Payment to g et started. You do not need to log in or create a MyDORWAY account. Your payment on MyDORWAY automatically submits your filing extension request. No additional form or paperwork is required. You must pay at least 90% of your state tax due with the extension by April 15, 2026.

Can I extend the time to pay my taxes? An extension allows additional time to file your SC1040, but not to pay any taxes due. You will be charged interest, at the prevailing federal rates, on any unpaid tax. Interest is applied from the original due date of the tax return to the date of the payment. In addition to the interest, you will be charged a penalty of 0.5% per month for failure to pay at least 90% of the total tax due by the original due date. The penalty will be imposed on the difference between the amount paid with the extension and the tax to be paid for the period � A Penalty and Interest Calculator is a vailable on MyDORWAY , our free online tax portal, at What are the penalties for failing to file a return or filing a fraudulent r eturn? Any person who deliberately fails to file a return, files a fraudulent return, or attempts to evade the tax in any manner may be liable for a penalty up to $10,000, imprisoned for up to 5 years, or both. Rounding Do I need to round amounts on my return? Round cents to the nearest whole dollar on your return and schedules. For amounts less than 50 cents, round down to 0. For amounts of 50-99 cents, round up to the next dollar . For example: $2.15 becomes $2, $3.50 becomes $4, and $4.75 becomes $5. ● If no Income Tax is due, and you have been granted an e xtension of time to file your federal Income Tax return, we will accept a copy of the federal extension. You do not need to send us a copy of the federal form by the due date of the tax return � ● If you do not have a federal extension, and you ha ve not paid your balance due on MyDORWAY , you must file the SC4868, Request for Extension of Time to File, by April 15, 2026. ● When you file your return, mark the Extension box on the front of your SC1040 r eturn to indicate you filed an extension. ● Enter any payment made with your extension r equest on line 18 of your SC1040. Refunds When will I get my refund? Learn more about our refund processing timeline at dor.sc.gov/refund. Once you're there, click the Where's My Refund link to check your current year refund status � To avoid long waiting times, we recommend checking your st atus online before calling us. Our refund status application is updated nightly and has the same information as our representatives. Processing your return and refund is expected to take up to 8 weeks from the date you filed. If you have not received your refund more than 8 weeks after filing your return, contact us at 1-844-898-8542.

What tax records do I need to keep? Keep a copy of your return and any schedules, worksheets, or statements used to prepare your return. Keep records that support an item of income or a deduction appearing on the return until the limitations period for the return runs out. The limitations period is generally three years from the date the return was filed or due, whichever is later . Save any records concerning property, home, stocks, and business property you bought and may sell later . The records kept should show the purchase price, date, and related cost. For real property, records should show the costs and date of the improvements. Your return may be audited by the IRS or the SCDOR. If audited, the law requires you to show proof of your income, expenses, and the cost of assets. Tax Records How do I file a return for a deceased taxpayer? If a person received income during this tax year but died before filing a return, their surviving spouse, or an executor or administrator should file their SC1040. Use the same filing status that was used on their federal Income Tax return. Mark the check if deceased box next to the decedent's Social Security Number . The due date for filing is the same as for federal purposes. In the signature area of the return, write Filing as surviving spouse, if applicable. A personal representative filing the return must sign in their official capacity and attach the SC1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, available at dor.sc.gov/forms. Any refund will be issued to the decedent's surviving spouse or estate. Deceased Taxpayers Do I need to file a Declaration of Estimated Tax? You must file an SC1040ES, Declaration of Estimated Tax, if you expect to owe an Income Tax liability of $100 or more with the filing of your SC1040. Use the Estimated Tax Worksheet, found in the instructions of the SC1040ES, to compute your Estimated Tax for tax year 2026: ● If you are a resident of South Carolina, use your 2025 SC1040 as a basis for figuring your Estima ted Tax. ● If you are a nonresident of South Carolina, use your 2025 SC1040 and the Schedule NR as a basis to calculat e the modified South Carolina taxable income to enter on line 3 of the worksheet. Forms are available at dor.sc.gov/forms�

# Estimated Tax

The following taxpayers do not have to file a Declaration of Estimated Tax: ● Farmers and commercial fishermen whose gross income from farming or fishing for 2025 or 2026 is a t least two-thirds (66.67%) of their total gross income from all sources. Instead of making four quarterly Estimated Tax payments, farmers and commercial fishermen may choose to pay all of their Estimated Tax by January 15, 2027 or file their 2026 SC1040 and pay the total tax due by March 1, 2027. ● Individuals whose prior tax year liability was $0 for a full 12 months. ● Nonresidents of South Carolina doing business in this state on a contr act basis where the contract is more than $10,000 and tax is withheld at 2% from each contract payment. What are the penalties for failing to pay Estimated Tax? You may be charged a penalty if: ● You do not pay enough Estimated Tax. ● You do not make your payments by the due date and for the r equired amount. ● You do not pay at least 90% of the total due. You will not be charged a penalty if y our underpayment results from personal service income earned in another state and tax was withheld by the other state. You can avoid a penalty if you make timely Estimated Tax payments equal to 100% of the tax shown on your SC1040 for the prior tax year (the 100% rule). You must have filed an SC1040 for the prior tax year, and it must have covered a 12-month year � If the adjusted gross income on your prior year South Carolina Individual Income Ta x return was more than $150,000, the 100% rule is adjusted to 110% of the last year's tax liability. Calculate adjusted gross income by using federal guidelines and making South Carolina adjustments. Refer to the SC2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, available at dor.sc.gov/forms, for more information on computing the underpayment penalty. How do I file the Declaration of Estimated Tax? Save time and paper by filing using our free online tax portal, MyDORWAY , at dor.sc.gov/pay � Select Individual Income Tax Payment to g et started. You do not need to log in or create a MyDORWAY account. Do not mail the SC1040ES if you pay online. If you pay by check, make your check payable to SCDOR. Include your SSN, tax year, and SC1040ES in the memo� Do not send cash. Mail your SC1040ES and payment to SCDOR, IIT V oucher, PO Box 100123, Columbia, SC 29202� Forms are available at dor.sc.g ov/forms�

Filing an Amended Return When should I file an amended return? File an amended return if you were audited by the IRS, or if you amended your federal tax return, unless there was no impact on your state return. An amended return is also necessary if you omitted income, claimed deductions or credits that you were not entitled to, failed to claim deductions or credits you were entitled to, or changed your filing status after you filed your initial return. You may apply for a refund on either an amended or delinquent return for any tax period which is open under the statute of limitations. The SCDOR will not issue a refund for requests received beyond the limitations period. In general, a claim for refund must be filed within three years from the date the return was filed or originally due. The refund is limited to the tax paid within the past three years plus the period of any extension. Withholding, Estimated Taxes, and amounts paid with extensions are considered to have been paid on the date the return was originally due. If a claim is not filed within three years from the date when the return was filed or originally due, the refund is limited to tax paid during the past two years. How do I file an amended return? ● File a new SC1040 and check the Amended Return box on page one of your return. Comple te the return as it should have been filed, including all schedules and attachments. Complete the Schedule AMD, Amended Return Schedule, and submit it with your amended SC1040. ● The SCDOR accepts electronically-filed amended returns. Check with your softwar e provider to be sure their products can file amended returns. If you're filing electronically, the Schedule AMD will be included as part of the electronic return process. Forms are available at dor.sc.gov/forms � Amended Returns and Adjustments Audits and Adjustments What if I am audited by the IRS? If you receive a refund or owe additional federal tax, you must file an amended SC1040, along with a Schedule AMD, after the federal audit report becomes final. If filing by paper, check the Amended Return box on page one of the SC1040 to indicate that the return is amended. Why was my refund adjusted? The SCDOR assists other state agencies, institutions of higher learning, political subdivisions of the state, and the IRS in collecting overdue balances. All or part of your refund can be sent directly to these claimant agencies if they notify us that you have a past-due account with them. This may include balances for hospital bills, EMS bills, student loans, and utility bills.

If I owe $15,000 or more in connection with any SCDOR return, do I have to file and pay electronically? Yes, according to the Electronic Mandate provided in SC Code Sections 12-54-250 and 12-54-210, you must file and pay electronically. How do I file and pay electronically? File electronically by using Fed/State EFile. This option allows you to file both federal and state or just the state return electronically and pay with ACH debit using one of our approved vendors. Visit dor.sc.gov/iit-filing for more information. Make your payment using our free online tax portal by logging in to MyDORWAY .dor.sc.gov and scrolling to your Individual Income Tax account. If you don't have an account, you can still pay electronically by visiting dor.sc.gov/pay. You cannot file your return through MyDORWAY . The SCDOR charges a $25 administrative fee to complete a refund setoff. If any of your refund is sent to a claimant agency, the SCDOR will notify you in writing. If your refund exceeds the amount owed the claimant agency plus the $25 administrative fee, the balance will be issued to you. If you believe that you do not owe the debt, the amount sent was incorrect, or the debt has already been paid, you must contact the claimant agency, not the SCDOR. Our written notification to you will include contact information for the claimant agency. Reminders How do I change my name or address? If you have a MyDORWAY account, log in to MyDORWAY .dor.sc.gov and select the More tab, then click Manage Names & Addresses under the Names & Addresses section. If you don't have a MyDORWAY account, complete the SC8822I, Update Name/Address/Contact Information for Individual, available at dor.sc.gov/forms, and email it along with any required documents to TaxSupport@dor.sc.gov � Changing a Name or Address Paying Electronically

How do I get copies of my prior year return transcripts? Copies of prior year Individual Income Tax return transcripts are available for tax years starting with 2021 on our free online tax portal, MyDORWAY , at MyDORWAY .dor.sc.gov. You must sign up for a MyDORWAY account to access copies of past transcripts. After you've signed up: ● Log in and click the Accounts tab� ● Scroll to your Individual Income Tax account and select View R eturns and Periods� ● Under Period, select any period starting with tax year 2021 or aft er (example: for tax year 2021 you would select period 31-Dec-2021). ● On the next screen, select Print Return Transcrip t, then download your transcript as a PDF. For tax years 2020 and older, you must request transcripts by completing a paper version of the SC4506, available at dor.sc.gov/forms � If you used a paid preparer to file your return, your prepar er should have a copy of your return. The SCDOR has a six year retention period for previously filed returns. Prior Year Individual Income Tax Return Transcripts

# Instructions

South Carolina Department of Revenue | dor.sc.gov | August 2025 2025 Individual Income Tax Instructions

Before You Begin � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 1 Identification and Filing Status � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 1 Social Security Number, Name, and Address � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 1 Checkboxes � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 2 Dependent Exemption � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 2 Line Instructions � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Federal Taxable Income � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Additions to Federal Taxable Income � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 3 Subtractions From Federal Taxable Inc ome � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 6 South Carolina Tax � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 14 Nonrefundable Credits � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 15 Tax Payments and Refundable Credits � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 17 Refund or Amount You Owe � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 20 Important Reminders � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 23 Contents

Before You Begin ● For tax year 2025, unless you have a valid extension, the due date is April 15, 2026, and the deadline to claim a refund is April 15, 2029. ● Complete your federal return befor e you begin your SC1040. You will need information from your federal return when preparing your South Carolina return. ● South Carolina conforms to the Internal Rev enue Code as amended through December 31, 2024, except as otherwise provided. If Internal Revenue Code sections adopted by South Carolina which expired on December 31, 2024 are extended, but otherwise not amended, by congressional enactment during 2025, these sections are also extended for South Carolina Income Tax purposes in the same manner that they are extended for federal Income Tax purposes � ● The references to form numbers and line descriptions on feder al Income Tax forms were correct at the time of printing. If they have changed and you are unable to determine the proper line to use, contact the SCDOR's Individual Income Tax section at 1-844-898-8542. ● Use these instructions as a guide when preparing your SC1040. They are not intended to co ver all provisions of the law. These instructions reflect the law as of the end of the 2025 South Carolina legislative session. ● If you used federal Schedules C, D, E, or F when filing your federal re turn or filed a Schedule NR, SC1040TC, I-319, or I-335 with your South Carolina return, attach a copy of your federal return and schedules to your South Carolina return. ● If you need to amend your return, file a new SC1040 and check the Amended Return bo x on the front. Complete the return as it should have been filed, including all schedules and attachments. Complete the SCH AMD, Amended Return Schedule, and submit it with your amended SC1040. Identification and Filing Status Social Security Number, Name, and Address ● Enter your Social Security Number (SSN). Check the appropriate box if the taxpayer is deceased. ● Enter your name, mailing address, and the county code of the county wher e you live. You can find a list of county codes on page 24 of this guide. Check the box to let us know if this is a new address � To avoid delays, be sure your mailing address is c omplete and accurate on your return. ● For a foreign address, check the appropriate box to le t us know the address is outside the US. Print or type the complete foreign address, including postal code. ● If you are married and filing a joint return, enter your spouse's name and SSN. Check the appropria te box if the taxpayer is deceased. ● If you are married and filing separate returns, do not include your spouse's name or SSN in this section. En ter your spouse's SSN next to box 3 in the filing status section.

It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer . 42 U.S.C. 405(c)(2)(C)(i) permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for securing proper identification. Your Social Security Number is used for identification purposes. Individual Taxpayer Identification Number (ITIN) If you are a nonresident or resident alien and cannot get an SSN, contact the IRS to apply for an Individual Taxpayer Identification Number (ITIN) for the purpose of filing Income Tax returns. South Carolina will accept this number in place of an SSN to process your Individual Income Tax returns. For more information, contact the IRS at 1-800-829-1040 or visit irs.gov. We cannot accept your return for processing without complete SSNs or ITINs. � If you are filing an amended SC1040, check the Amended Return box. Complete the return as it should ha ve been filed. Complete the SCH AMD, Amended Return Schedule, and submit it with your amended SC1040. Your amended return cannot be processed without the SCH AMD. 2� If you are a nonresident for the entire year or a part-y ear resident electing to file as a nonresident, check the appropriate box and attach your Schedule NR to the completed SC1040. Do not submit the Schedule NR separately. � If you are filing a composite return for a partnership or S Corporation, check the appr opriate box. See the I-348, Composite Filing Instructions, available at dor.sc.gov/forms, for more information on filing a composite return. Do not check the box if you are an individual. � If you filed a federal or state extension, check the appr opriate box. 5� If you served in a Military Combat Zone during the filing period, check the appropriate bo x and enter the combat zone. Checkboxes

# Filing Status

Choose the same filing status that you used on your federal return. Check only one box. ● You can take a South Carolina dependent exemption for each eligible dependen t, including both qualifying children and qualifying relatives. ● Enter the total number of eligible dependents. The total number of dependents claimed on your South Carolina r eturn must equal the number of dependents claimed on your federal return. ● Attach the federal 8332, Release/Revocation of R elease of Claim to Exemption for Child by Custodial Parent, if you are required to file this form with your federal return. ● Claim your deduction for dependent exemptions on line w. ● If you are claiming a deduction for dependent children under age 6, enter the number of children under age 6. Claim y our deduction for dependents under age 6 on line t. ● Enter the number of taxpayers who are age 65 or older . ● Enter the first and last name, SSN, relationship, and date of birth of each dependent. Dependent Exemption

# Line 1: Federal Taxable Income

Enter your taxable income from your federal form. If your federal taxable income is zero or less, enter zero here and enter your negative amount on line r . STOP! If you are a nonresident/part-year filer, you must complete the Schedule NR and go to line 5. See the Schedule NR instructions, available at dor.sc.gov/forms � Federal Taxable Income Line Instructions Round all amounts to the nearest whole dollar. Line a: State tax addback If you itemized your deductions on your federal Income Tax return and deducted state and local Income Tax or general Sales Tax, you may be required to add back all or part of this amount to your federal taxable income when computing your South Carolina taxable income. Federal law limits your total deduction for state and local Income, Sales, and Property Taxes to a combined total deduction of $40,000 ($20,000 if Married Filing Separately). You can't deduct any state or local taxes paid above this amount. In determining the state tax addback for a taxpayer whose tax deduction is limited to $40,000, you may first apply real or personal Property Taxes reported on federal Schedule A, lines 5b and 5c before applying state and local Income Taxes or general Sales Taxes reported on federal Schedule A, line 5a. The state tax addback required for South Carolina is the lesser of your: a � itemized deductions in excess of the standard deduction that would ha ve been allowed if you had used the standard deduction for federal Income Tax purposes; b. state and local Income Taxes or g eneral Sales Taxes from your federal 1040, Schedule A, line 5a; or c. the $40,000 federal tax deduction limit less deductible Property Taxes. Use the w orksheet below to compute the state tax addback on the SC1040. Do not submit this worksheet with your return. Keep it with your tax records. Additions to Federal Taxable Income Enter all numbers on line a through line e as positive numbers even if they are negative numbers on the federal return. Line a through line e are adjustments which must be added to your federal taxable income to determine your South Carolina taxable income. Line 2 is the total of these additions.

Line b: Out-of-state losses Enter losses from: ● out-of-state rental pr operty ● businesses located outside South Carolina ● real property located in another state En ter the total amount of out-of-state loss from your federal return, including any related expenses. Personal service income (W-2 or business wages) is taxable to South Carolina no matter where it is earned � Line c: Expenses related to National Guard and Military Reser ve income Enter the expenses from your service in the National Guard or Reserves that you deducted on your federal return. You will deduct your income from the National Guard or Reserves on line n of the � Worksheet for state tax addback 1� Itemized deductions from 2025 federal 1040, Schedule A line 17. 1� 2� Enter the federal standard deduction you would ha ve been allowed if you had not itemized. Enter zero if your filing status is Married Filing Separately (MFS). (See federal instructions.) 2� 3� Subtract line 2 from line 1. (Enter zero if line 2 is great er than line 1.) 3� 4� Enter the amount of state and local Income T ax or general Sales Tax from federal Schedule A. 4� 5� Subtract real estate tax es and personal property taxes reported on federal Schedule A from the federal limit. Enter the difference but not less than zero. 5 � 6� Enter the lesser of line 3, line 4, or line 5. Enter this amount on SC1040 line a� 6� Line d: Interest income Enter the amount of int erest income that was exempt on the federal return and comes from obligations of states and political subdivisions other than South Carolina. For a mutual fund, add back the percentage of exempt interest income attributable to out-of-state, non-federal obligations. Line e: Other additions to income Attach an explanation of your entry for this line. Some examples of items to enter on this line are: ● Taxpayers who claim bonus depreciation under federal la w must add back the difference between the bonus depreciation taken and the depreciation which would have been allowed without bonus depreciation. ● Taxpayers who claim a nonrefundable credit for c ontributions to Exceptional SC (TC-57) are not allowed a deduction for these contributions. Add back the amount of the contribution deducted on the federal return � ● Taxpayers who claim a child care program cr edit for donations to a nonprofit corporation (TC-9) are not allowed a deduction for those donations. Add back the donation deducted on the federal return �

● Taxpayers who claim credits such as the Community Development Credit (TC-14), the Industry Partnership Fund Credit (TC-36), and the Credit for Child Care Pr ogram (TC-9) may not claim a deduction for the same qualified contribution which results in the credit. Add back the amount deducted on the federal return. ● Add back the federal net operating loss when it is larger than the South Carolina net oper ating loss being claimed. ● Add back any expenses deducted on the federal return relat ed to any income not taxed by South Carolina. Some examples are investment interest to out-of-state partnerships and interest paid to purchase US obligations. ● Add back foreign area allowances, cost of living allowances, and inc ome from US possessions. ● For qualifying investments made after June 30, 1998, ta xpayers must reduce the basis of the qualifying property to the extent the Capital Investment Tax Credit is claimed. Add back any resulting reduction in depreciation. ● Add back the qualified business income deduction under IRC Section 199A. ● Add back any charitable contribution of land deducted under IRC Section 170 unless it meets the donative in tent requirements of SC Code Section 12-6-5590. ● Include any withdrawals during the tax year from a Cat astrophe Savings Account that were: 1� necessary because contributions were more than the allowable limits; or 2� more than the amount needed to cover qualified catas trophe expenses. Do not include any withdrawals made by the surviving spouse of the account owner . Qualified catastrophe expenses are expenses paid or incurred because of a major disaster as declared by the Governor . ● A business must add back any amount paid for services performed by an unauthorized alien if the amount is $600 or mor e a year . ● Add back any federal deductions resulting from IRC sections that South Carolina does not adopt. Depending on ho w a particular item was reported or deducted, the following may be additions or subtractions. ● A change in the accounting method to conform in the same manner and the same amount t o the federal. At the end of the federal adjustment, any balance will continue until fully adjusted. ● Adjust the installment method of reporting if: ■ the entire sale has been reported for state purposes, or ■ the entire sale was reported for federal purposes and you wish to continue on an installment basis for state purposes. ● Adjust the federal gain or loss to reflect any differ ence in the South Carolina basis and federal basis.

# Line 2: Add line a through line e

�

Line f: State tax refund If you included your state tax refund on your federal 1040, enter that amount on this line. Line g: Total and permanent disability retirement income If disability retirement income was taxed on your federal Income Tax return, and you are totally and permanently disabled, you may be able to deduct this income from your South Carolina taxable income. You must be totally and permanently disabled, unable to be substantially gainfully employed, receiving income from a disability retirement plan, and eligible for the homestead exemption under SC Code Section 12-37-250. Attach a copy of the physician's statement establishing that you are totally and permanently disabled. The deduction is limited to payments received from retirement plans. Third-party sick pay reported on a W-2 does not qualify for the total and permanent disability retirement deduction. If you deduct total and permanent disability retirement income on this line, do not include that income in your qualified retirement income in the worksheets for line p-1 or line p-2. A surviving spouse may take a disability retirement deduction for amounts received in the year the disabled spouse died. In following years, a surviving spouse is eligible for the retirement deduction on line p but not the disability deduction. Line h: Out-of-state income/gain Enter: ● income from out-of-state ren tal property ● income from a business located outside South Carolina, or ● gain from real property located in another sta te. Enter the amount as reported on your federal return. Check the appropriate box to indicate the type of income or gain. Personal service income (W-2 or business wages) is taxable to South Carolina no matter where it is earned. Line i: Net capital gain deduction Net capital gains included in taxable income are reduced by 44% for South Carolina Income Tax purposes� Net capital gain means the excess of the ne t long-term capital gain for the tax year over the net shortterm capital loss for the tax year . The South Carolina holding period for long-term capital gains is the same as the federal holding period. Income received from installment sales and capital gain distribution qualifies for this deduction if the more than one year holding period has been met. Multiply the net capital gain by 44% and enter the result. Subtractions From Federal Taxable Income Enter all numbers on line f through line w as positive numbers even if they are negative numbers on the federal return � Line f through line w are adjustments which are subtracted from y our federal taxable income to determine your South Carolina taxable income.

Line j: Volunteer deduction Qualifying volunteer firefighters, rescue squad workers, volunteer hazardous material (HAZMAT) team members, reserve police officers, Department of Natural Resources (DNR) deputy enforcement officers, members of the State Guard, and state constables are allowed to deduct $6,000. ● Volunteer firefighters, rescue squad w orkers, and HAZMAT members qualify only if their employer provides them with a form stating they have earned the minimum number of points established by the State Fire Marshal during the year . ● Reserve police officers, DNR deputy enforcement officers, and St ate Guard members qualify only if the appropriate authority provides them with an I-332, Written Certification for Reserve Police Officer, DNR Deputy Enforcement Officer, or Member of the State Guard, certifying their eligibility. ● Volunteer state const ables qualify if they complete at least 240 logged service time hours per year . They must be designated as a state constable by the State Law Enforcement Division (SLED) prior to the tax year the deduction is first claimed. SLED must provide the volunteer state constable with documentation verifying that they have completed the annual training required for the recently completed fiscal year . An individual is limited to one deduction of $6,000. If a taxpayer and spouse both qualify, enter $12,000. Enter the type and amount of deduction. Example: A taxpayer reports a long-term (LT) gain on stock (held more than one year) of $10,000 and a long-term loss on stock held since 1985 of $3,000. The taxpayer also reports a short-term (ST) loss on stock held for six months of $5,000. SC Net LT Capital Gain $7,000 (10,000 - 3,000) - SC Net ST Capital Loss - $5,000 SC Net Capital Gain $2,000 x Gain Deduction x 44% Amount to be deducted $880 Line k: Contributions to the SC College Investment Program (Future Scholar) or to the SC Tuition Prepayment Program You may deduct 100% of any contributions to the SC College Investment Program made between January 1, 2025 and April 15, 2026. You may deduct 100% of any contributions to the SC Tuition Prepayment Program made between January 1, 2025 and December 31, 2025. Line l: Active trade or business income deduction You may be able to elect to have South Carolina active trade or business income from a pass-through business taxed at a flat 3% rate. For more information see the I-335, Active Trade or Business Income Reduced Rate Computation, available at dor.sc.gov/forms. Enter the amount from the I-335, line 5 here � Line m: Interest from US obligations Enter the in terest income from US obligations that you reported as income on your federal Income Tax return. US obligations include savings bonds, treasury notes, and treasury bills. For more information, see SC Revenue Ruling #16-2, available at dor.sc.gov/policy �

Line n: Certain nontaxable National Guard or Reserve pay Income received by National Guard or Reserve members for customary annual training, weekend drills, and other inactive duty training is generally exempt from South Carolina Income Tax. ● Members of the National Guard or Reserves may deduct all inactive duty pay fr om the United States or any state for weekend drills and other inactive duty training they attended. ● Members of the National Guard and active duty Reserve members may also deduct up t o 15 days of customary annual training pay, referred to as active duty training or ADT� ● Inactive duty Reserve members may also deduct up to 14 days of cus tomary annual training pay, referred to as active duty training or ADT, plus up to two days of travel time listed on official orders� ● Full time Active Guard and Reserve (AGR) employees may deduct up t o 15 days of annual training they attended and up to 24 days of weekend drills (a maximum of 39 days) at the daily rate of pay. For more information, see SC Revenue Ruling #09-16, available at dor.sc.gov/policy � Do not enter amounts for Military Reserv e and National Guard pay included in retirement income. See the instructions for line v: Other subtractions for information about deducting Military Reserve and National Guard retirement income. Line o: Social Security and/or railroad retirement if taxed on your federal return Enter the amount of Social Security from Title 2 of the Social Security Act or railroad retirement that was taxed on your federal return. Line p-1 through line p-3: Retirement deduction The deduction is allowed for an individual taxpayer who is the original owner of a qualified retirement account. An individual who is under age 65 may claim a retirement deduction up to $3,000 on qualified retirement income from their own plan. An individual who is age 65 or older during the tax year may claim a retirement deduction up to $10,000 on qualified retirement income from their own plan. Line p-1: Include only qualified withdrawals from the taxpayer's own qualified retirement plan. Line p-2: Include only qualified withdrawals from the spouse's own qualified retirement plan. Line p-3: A surviving spouse receiving qualified retirement income on behalf of a deceased spouse may deduct up to $3,000 or $10,000 of the qualified retirement income, based on the age of the deceased spouse if they were alive. The surviving spouse must receive the decedent's retirement income as a surviving spouse � The surviving spouse retirement deduction is in addition to the individual retiremen t deduction claimed from the taxpayer's own retirement plan. If you are claiming the surviving spouse retirement deduction for more than one deceased spouse, calculate the deduction separately for each deceased spouse. Add the surviving spouse retirement Interest income from the following obligations are taxable for state purposes: ● Federal Home Loan Mortgage Corporation (Freddie Mac) ● Federal National Mortgage Association (Fannie Mae) ● Government National Mortgage Association (Ginnie Mae)

deductions and enter the total on line p-3. Attach a statement showing the date of birth for each deceased spouse and the separate calculation for each deduction. Qualified retirement income is income from plans defined in IRC 401, 403, 408, and 457, and all public employee retirement plans of the federal, state, and local governments, including individual retirement plans, Keogh plans, and military retirement. Disability retirement income due to total and permanent disability, Social Security income, and railroad retirement income do not qualify because these items are not taxed by South Carolina. See line g and line o � Any portion of qualified retirement income received this ta x year that resulted in a federal premature withdrawal penalty does not qualify for a retirement deduction. Reduce the taxpayer and spouse retirement deductions by any military retirement deductions taken. Do not reduce the surviving spouse retirement deduction by any surviving spouse military retirement deduction taken. Worksheet for taxpayer (line p-1) 1. Maximum deduction allowed for taxpayer based on age ($3,000 or $10,000) 1� 2. Taxpayer's military re tirement deduction (line p-4) 2� 3. Taxpayer's retiremen t deduction available (subtract line 2 from line 1; if less than zero, enter zero.) 3� 4. Taxpayer's individual qualified retiremen t income included in federal form (taxable IRA distributions, pensions, and annuities) 4� 5. Retirement deduction (lesser of line 3 and line 4). Enter on line p-1. 5� Worksheet for spouse (line p-2) 1. Maximum deduction allowed for spouse based on age ($3,000 or $10,000) 1� 2. Spouse's military retirement deduction (line p-5) 2� 3. Spouse's retirement deduction available (subtract line 2 fr om line 1; if less than zero, enter zero.) 3� 4. Spouse's individual qualified retirement income included in federal form (t axable IRA distributions, pensions, and annuities) 4� 5. Retirement deduction (lesser of line 3 and line 4). Enter on line p-2. 5� Worksheet for surviving spouse (line p-3) Calculate separately for each deceased spouse. 1. Maximum deduction allowed for surviving spouse based on age of deceased spouse had they lived ($3,000 or $10,000 for each deceased spouse) 1� 2. Qualified retirement income received as surviving spouse included in feder al form (taxable IRA distributions, pensions, and annuities) 2� 3. Retirement deduction (lesser of line 1 and line 2). Enter on line p-3. 3�

Line p-4 through line p-6: Military retirement deduction Beginning with tax year 2022, individuals may deduct all military retirement income included in their South Carolina taxable income. Reduce the retirement deduction (line p-1 and line p-2) and the age 65 and older deduction (line q-1 and line q-2) by the amount of military retirement deduction taken. Military retirement income means taxable income received by the taxpayer or the taxpayer's surviving spouse from a qualified military retirement plan. Income that is subject to a penalty for premature distribution does not qualify as military retirement income. For a surviving spouse, military retirement income includes a retirement benefit plan and dependent indemnity compensation received due to the deceased spouse's military service. Retirement benefits received for service in the National Guard or Reserves due to inactive time are subtracted on line v and are not included in taxable income. Do not include these amounts in the deduction on line p. Line p-4: Include military retirement income related to the taxpayer's military service. Line p-5: Include military retirement income related to the spouse's military service. Line p-6: Include military retirement income received on behalf of a deceased spouse. Apply the deduction in the same manner that it was applied to the deceased spouse. The surviving spouse military retirement deduction is in addition to any retirement deductions claimed on the taxpayer's own retirement income. If you are claiming the surviving spouse military retirement deduction for more than one deceased spouse, calculate the deduction separately for each deceased spouse. Add the surviving spouse military retirement deductions and enter the total on line p-6. Attach a statement showing the date of birth for each deceased spouse and the separate calculation for each deduction. Line q: Age 65 and older deduction Beginning in the tax year a resident taxpayer reaches age 65, they are entitled to a deduction of $15,000 against any South Carolina income. Line q-1 applies to the taxpayer whose name appears first on the return. Line q-2 applies to the spouse whose name appears second on the return. Reduce the age 65 and older deduction claimed on line q-1 and line q-2 by: ● any individual retirement deduction claimed on line p-1 and line p-2, and ● any military retirement deduction claimed on line p-4 and line p-5 Claiming a surviving spouse re tirement deduction on line p-3 or line p-6 does not reduce the age 65 and older deduction for a taxpayer on line q-1 or line q-2. Worksheet for taxpayer (line q-1) 1. Age 65 and older deduction amount 1. $15,000 2. Retirement income deduction (line p-1) 2� 3. Military retirement income deduction (line p-4) 3� 4. Deduction available (add line 2 and line 3, then subtract the total from line 1. If less than zero, enter zero.) Enter on line q-1. 4�

Worksheet for spouse (line q-2) 1. Age 65 and older deduction amount 1. $15,000 2. Retirement income deduction (line p-2) 2� 3. Military retirement income deduction (line p-5) 3� 4. Deduction available (add line 2 and line 3, then subtract the total from line 1. If less than zero, enter zero.) Enter on line q-2. 4� Assume for all examples that taxpayers ha ve income to qualify for the age 65 and older deduction in addition to the retirement deductions. Example 1: A taxpayer age 65 or older has no military or other sourced retirement income on line p-1 or line p-4. The taxpayer is eligible for a deduction of $15,000 on line q-1. Example 2: A taxpayer age 65 or older has no military retirement income but has other sourced retirement of $14,000. The taxpayer is allowed a deduction of $10,000 on line p-1 and a deduction of $5,000 on line q-1. Example 3: A taxpayer age 65 or older has military retirement income of $13,000 and is allowed a deduction on line p-4 of $13,000. The taxpayer is allowed a deduction of $2,000 on line q-1. The maximum allowed deduction for 2025 is $15,000. Example 4: A taxpayer age 65 or older has military retirement income of $36,000 and no other earned income. The taxpayer is eligible for a military retirement deduction of $36,000 on line p-4. The taxpayer is not allowed an additional amount on line q-1. Example 5: A taxpayer age 65 or older has military retirement income of $16,000 and other sourced retirement income of $8,000. The taxpayer is allowed a deduction on line p-4 of $16,000. The taxpayer is not allowed an additional amount on line p-1 or line q-1. For more information about retirement deductions and the age 65 and older deduction, refer to SC Revenue Ruling #22-11, available at dor.sc.gov/policy � Line r: Negative amount of federal taxable inc ome Because the South Carolina return begins with your federal taxable income, it is important that you get the benefit of the negative amount from the taxable income line of the federal return. On the SC1040, start with zero on line 1. Do not enter a negative amount. On line r of the SC1040, enter the negative amount from the taxable income line of the federal return. Enter as a positive number . Line s: Subsistence allowance Police and all commissioned law enforcement officers paid by South Carolina municipal, county, or state governments or the federal government, full-time firefighters, and full-time emergency medical service personnel are entitled to a subsistence allowance of $16 per regular workday. Your employer should provide you with the number of work days. Line t: Dependents under 6 years of age A deduction is allowed for each dependent claimed on your federal Income Tax return who had not reached the age of 6 by December 31 of the tax year . Birth dates and SSNs are required. See worksheet below.

Line u: Consumer protection services An individual may deduct the costs of a monthly or annual contract or subscription for identity theft protection and resolution services. The deduction is only for individuals who filed a return with the SCDOR for a tax year between 1998 and 2012 or whose Personal Identifiable Information (PII) was included on another's return. An individual who deducted the same actual costs as a business expense may not claim the deduction. The deduction is limited to: ● $300 for an individual taxpayer ● $1,000 for a married filing jointly return ● $1,000 for a return claiming dependents Identity theft protection includes pr oducts and services designed to prevent an incident of identity fraud or identity theft. It protects against the disclosure of your PII (for example, your SSN) by preventing a third party from using unauthorized access to your PII to obtain financial resources or other products, benefits, or services. Identity theft resolution services include products and services designed to assist persons whose PII was obtained by a third party. This minimizes the effects of the identity fraud or identity theft incident and restores the person's identity to its pre-theft status. Line v: Other subtractions from income Attach an explanation of your entry on this line. Some examples of items which may be subtracted on this line: ● You may deduct 100% of any contributions made to a Palmetto ABLE Acc ount Expense Fund, subject to program limitations, between January 1, 2025 and December 31, 2025. For more information, visit treasurer.sc.gov � ● South Carolina does not recognize bonus depreciation in IRC Section 168(k). With or without bonus depreciation, the depr eciable life of the property is the same for federal and state purposes. For the tax year the property is placed in service, a taxpayer must add back, on line e of the SC1040, the difference between the depreciation deduction allowed for federal purposes and the deduction that would have been allowed without bonus depreciation. The South Carolina adjusted basis will then be greater than the federal adjusted basis. For all other years of the depreciable life of the property, an additional depreciation deduction is available for South Carolina purposes � ● South Carolina net operating loss that is larger than the federal amoun t is a subtraction. The same loss can only be deducted once. Attach your own worksheet or keep with your tax records. No carryback losses are allowed. ● Legislators within a 50-mile radius of the State House are allow ed to subtract travel expenses. Worksheet for dependent under age 6 1� South Carolina dependent exemption amount 1. $4,930 2� Number of dependents claimed on your 2025 federal return who had not reached age 6 during the ta x year 2� 3� Allowable deduction (multiply line 1 by line 2). Enter on line t. 3�

Worksheet for military retirement exclusion Inactive Reserve Time + Inactive National Guard Time = % exclusion Total Military time (active and inactive) Determine the excludable amount of your military retirement income by multiplying it by the percentage of exclusion as follows: % exclusion X total taxable military retirement income shown on federal return = excludable military retirement income to be entered on line v ● Retirement income paid by the US government for service in the Reserves or National Guard is not taxed for South Carolina purposes. You may deduct the entir e amount of any stipend paid by the state of South Carolina for National Guard service. Determine the percentage of your military retirement income which is excludable by dividing the length of time you served in the Reserves and/or National Guard (not full-time) by the length of time of your total military service as follows: If you deduct retirement income on this line, do not include that income in your qualified retirement income in the worksheets for line p-1 or line p-2. ● If you have adopted a special needs child, you may subtract $2,000 per y ear per child as long as the adopted child qualifies as a dependent on your federal return. A qualifying special needs child is: � a person under the age of 18 at the time of adoption 2� a dependent of a public or private non-profit adoption agency 3� legally free for adoption 4� determined by the agency to have specific conditions Att ach a copy of the letter you received at the time of adoption from the SC Department of Social Services which certified the person as a special needs child. ● Subtract amounts contributed to a Catas trophe Savings Account and interest income earned by the account. If your legal residence is insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, you are allowed to contribute: ■ $2,000 if the qualified deductible is $1,000 or less ■ twice the qualified deductible if it is between $1,000 and $7,500 ■ $15,000 if the qualified deductible is more than $7,500 If your legal residence is not insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, the limit is $250,000 or the value of your legal residence, whichever is less � ● If you are eligible for the Preceptor Credit on the TC-62 and y ou served additional rotations that exceeded the credit limit for the tax year, you may be eligible for a deduction equal to the amount that the credit would have been for the additional rotations. Refer to the TC- 62, available at dor.sc.gov/forms, for information on calculating the deduction. Find more information about the Preceptor Credit and deduction, available at dor.sc.gov/policy �

Worksheet for South Carolina dependent exemption 1� South Carolina dependent exemption amount 1. $4,930 2� Number of dependents claimed on your federal return 2� 3� Allowable deduction (multiply line 1 by line 2). Enter on line w� 3�

# Line 4: Total subtractions

Add line f through line w and enter the total� Depending upon how a particular item was reported or deducted, the following may be additions or sub tractions. ● A change in accounting method to conform in the same manner and same amount as f ederal. At the end of the federal adjustment, any balance will continue until fully adjusted. ● Adjust the installment method of reporting if: ■ the entire sale was reported for state purposes, or ■ the entire sale was reported for federal purposes, and you wish to continue on an installment basis for state purposes. ● Adjust the federal gain or loss to reflect any differ ence in the South Carolina basis and federal basis. Line w: South Carolina dependent exemption A South Carolina dependent exemption is allowed for each eligible dependent, including both qualifying children and qualifying relatives. Eligible dependents are dependents claimed on your federal Income Tax return. See worksheet below. South Carolina Tax

# Line 6: Tax on South Carolina taxable income

If your income subject to tax on line 5 is less than $100,000, use the SC1040TT, South Carolina Individual Income Tax Tables, to determine your South Carolina tax. Enter the tax on line 6. If your income subject to tax on line 5 is $100,000 or more, use the tax rate schedule provided in the SC1040TT to compute your tax. Enter the tax on line 6. The SC1040TT is available at dor.sc.gov/forms �

# Line 7: Tax on lump-sum distribution

South Carolina follows the federal pr ovisions regarding lump-sum distributions. If you used the federal 4972 for a lump-sum distribution, you must use the SC4972 to compute the South Carolina tax. The SC4972 is available at dor.sc.gov/forms � This separate tax on lump-sum distributions is in addition to the tax c omputed on line 6. Do not enter the federal 10% premature early withdrawal penalty on line 7.

Line 8: Tax on active trade or business income Enter the amount from the I-335, line 9.

# Line 9: Tax on excess withdrawals from catastrophe savings accounts

Excess withdrawals from a Catastrophe Savings Account are taxed an additional 2.5% unless: ● the taxpayer no longer owns a qualifying legal residence in South Car olina

Nonrefundable Credits

# Line 11: Child and Dependent Care Credit

For a full-year resident, the credit is calculated at 7% of the federal child and dependent care expense. If you are a part-year resident or nonresident, you are not eligible for this credit if you are a resident of a state that does not offer a credit for child and dependent care expense to nonresidents of that state. If you are an eligible part-year resident or nonresident, calculate the credit at 7% of the prorated federal expenses using your proration percentage from the Schedule NR. The maximum credit allowed is $210 for one child or $420 for two or more children. You cannot claim this credit if your filing status is Married Filing Separately. Example A: Full-year resident Federal child care expense from the federal 2441 is $2,000 $2,000 x .07 = $140 (allowable credit) Example B: Part-year resident or nonresident Federal child care expense from the federal 2441 is $2,000, and the proration percent from line 45 of Schedule NR is 30%. $2,000 x .30 = $600 x .07 = $42 (allowable credit)

# Line 12: Two Wage Earner Credit

This credit is available to a married couple filing jointly when both spouses have earned income taxed to South Carolina. This credit is not allowed on returns with a filing status of Single, Married Filing Separately, or Head of Household. For 2025, the credit is computed at .007 of the lesser of $50,000 or the South Carolina qualified earned income of the spouse with the lower South Carolina qualified earned income for the taxable year . Use your South Carolina qualified earned income to calculate the credit. Compute your South Carolina qualified earned income by subtracting certain adjustments reported on your federal 1040 from your South Carolina earned income. Adjustments to subtract are: ● deductible part of self-employment tax ● self-employment SEP , simple and qualified plans ● self-employment health insurance deduction ● IRA deduction ● repayment of sub-pay South Carolina earned income is generally income y ou receive from services you provide. Compute the earned income for you and your spouse separately. ● the amount contributed was within the allowable limits, and the withdraw al occurred after the taxpayer reached age 70, or ● the withdrawal followed the death of the individual who set up the accoun t or the surviving spouse�

Earned income includes Earned income does not include wages salaries tips commissions sub-pay self-employment income business income or loss partnership income or loss farm income or loss gambling winnings bingo winnings interest dividends Social Security benefits IRA distributions retirement plan or annuity benefits deferred compensation any amount your spouse paid you Example: A taxpayer earned a salary taxed to South Carolina of $40,000. The taxpayer's qualified earned income is $40,000. Their spouse earned wages of $17,000 taxed to South Carolina and had an IRA deduction of $1,000. The spouse's qualified earned income is $16,000 ($17,000 - $1,000). The credit is based on the spouse's qualified earned income, because it is the lesser of the two. The credit is $112 ($16,000 x .007). Worksheet for Two Wage Earner Credit (a) You (b) Your spouse 1. Wages, salaries, and tips taxed to South Carolina (Do not include pensions or annuities) 2. Net profit or loss from self-employment (from Schedule C) and any other income t axed to South Carolina 3. Add line 1 and line 2. (This is your total earned income taxed to South Carolina.) 4. Add the adjustment amounts from your federal 1040. (See adjustments abo ve.) If filing Schedule NR, enter amounts from Column B, lines 21, 22, 23, 26, and any repayment of supplemental unemployment benefits (sub-pay) allocable to South Carolina income. 5. Subtract line 4 from line 3. (This is your qualified earned income taxed to South Car olina.) If the amount in Column (a) or Column (b) is zero or less, you may not take this credit. 6. Enter the lesser of 5(a) or 5(b). Cannot be greater than $50,000. 7. Allowable credit (multiply line 6 by .007). Enter on line 12. Cannot be great er than $350.

# Line 13: Other nonrefundable credits

Refer to the instructions for the SC1040TC for descriptions of the nonrefundable tax credits along with the required tax credit schedule for each credit. Most tax credits are computed on separate tax credit schedules.

# Line 16: South Carolina Income Tax withheld from wages

Enter the total South Carolina tax withheld: ● from your wages and reported on your W-2 forms as s tate Income Tax, and ● by a fiduciary on your behalf and reported on your SC41 forms Do not include: ● withholding paid to another state ● federal withholding paid to the IRS ● withholding from a federal 1099 ● amounts reported on a South Carolina substitute 1099G/INT ● Withholding from a 1099 MISC "for SC purposes only" reporting withholding by an S Corporation or Partnership on behalf of nonresiden t shareholders or partners. Attach readable copies of your W-2 forms to the front of your return. If filing an amended return, you must enter your South Carolina Income Tax withheld from wages on line 16 of your SC1040 and on line 1 of your SCH AMD. Your employer is responsible for providing you with a W-2. If you do not have a W-2, complete the SC4852, Substitute for Form W-2 Wage and Tax Statement, and provide proof of tax withheld. The SC4852 is available at dor.sc.gov/forms � Tax Payments and Refundable Credits Line 17: 2025 Estimated Tax payments Enter the total Estimated Tax payments you made, including any amount transferred from your 2024 tax return. Do not include nonresident sale of real estate withholding paid on an I-290. Report it on line 19.

# Line 18: Amount paid with extension

Enter the amount you paid with your extension request. Check the box on the front of the return to indicate you requested an extension of time to file your return.

# Line 19: Nonresident sale of real estate

A nonresident of South Carolina who sells real property located in this state is subject to withholding of South Carolina Income Tax. The sale is reported to South Carolina on an Individual Income Tax return. The state Income Tax withheld at the time of the sale is reported to you on an I-290 provided by the closing attorney. Enter the withholding from the I-290 and attach the form to your return.

# Line 20: Other SC withholding

Enter the total South Carolina tax withheld from federal 1099 forms. Attach copies of all 1099 forms to the front of your return. If you have a 1099 MISC that includes withholding "for SC purposes only" (withholding by an S Corporation or Partnership on behalf of nonresident shareholders or partners), include it on this line. Attach tax credit schedules for all tax credits you claim, along with the SC1040TC Worksheet and the SC1040TC, to your Income Tax return. We may disallow your tax credits if you do not attach necessary schedules to your return. Forms are available at dor.sc.gov/forms �

# Line 21: Tuition Tax Credit

Refer to the I-319, available at dor.sc.gov/forms, to see if you qualify to claim this credit. If you qualify, complete all information on the I-319 and attach it to your return. If you have more than one qualifying student, complete a separate I-319 for each student. Attach a copy of your federal return.

# Line 22: Other refundable credits

Refer to the I-333, I-334, I-360, and I-361, available at dor.sc.gov/forms, to see if you qualify to claim these credits. Attach the appropriate credit forms to the SC1040. ● Enter the amount from the I-333, Anhydrous Ammonia Additive Credit, on line 22a. ● Enter the amount from the I-334, Milk Credit, on line 22b. ● Enter the amount from the I-360, Classroom Teacher Expenses Credit, on line 22c. ● Enter the amount from the I-361, Parental Re fundable Credit, on line 22d. ● Enter the total other refundable credits on line 22.

# Line 23: Total pa yments

Add line 16 through line 22 and enter the total� Amended return: Enter the amount from SCH AMD, line 7. If a negativ e, enter in [brackets] Do not include: ● withholding from a W-2 ● amounts reported on a South Carolina substitute 1099G/INT ● federal withholding paid to the IRS If filing an amended return, you must ent er your Other SC withholding on line 20 of your SC1040 and on line 1 of your SCH AMD.

# Line 25: Amount due

If line 15 is larger than line 23, subtract line 23 from line 15 and enter the amount due. Amended return: Enter the amount from line 25 on line 31. (Do not enter amounts on line 26 through line 29.) Example 1 (amended return) Line 15 = 200 Line 23 = <125> (negative number, calculated on SCH AMD) Line 25 = 325 (200 - <125>) Enter the $325 tax due amount on line 31.

# Line 24: Overpayment

If line 23 is larger than line 15, subtract line 15 from line 23 and enter the overpayment. Amended return: Enter the amount from line 24 on line 30. (Do not enter amounts on line 26 through line 29.) Example 1 (amended return) Line 15 = 200 Line 23 = 250 (calculated on SCH AMD) Line 24 = 50 (250 - 200) Enter the $50 refund amount on line 30.

# Line 26: South Carolina Use Tax

Use Tax is due on purchases outside of South Carolina for use, storage, or consumption in South Carolina. Use Tax is paid to the SCDOR when state Sales and Use Tax has not been collected by the seller � You may need to pay Use Tax if you make purchases: ● from retailers online ● from out-of-state cat alog companies ● from home shopping networks ● when visiting another state The tax rate f or the Use Tax is the same as the Sales Tax. The rate is determined by where the tangible personal property will be used, stored, or consumed, regardless of where the sale takes place. For more information and updated tax rates, visit dor.sc.gov/tax/sales-and-use � You have three options for reporting and paying Use Ta x: 1� On line 26 of your SC1040, Individual Income Tax Return. Calculate your Use T ax using the SC Use Tax Worksheet below. No additional form or paperwork is required. 2� Using our free online tax portal, MyDORWAY , at MyDORWAY .dor.sc.gov. Log in to your existing account or create a new account to get started. No additional form or paperwork is required. 3� Mail the UT-3 with your check to: SCDOR, Sales Taxable, PO Box 100193, Columbia, SC 29202� Make your check payable to SCDOR. Include your name, SSN, and UT-3 in the memo. Do not send c ash� If you have paid your Use Tax during the year or have no Use T ax due, check the box on line 26. Use Tax rates The state Sales and Use Tax rate is 6% plus the applicable local Use Tax rate of the county in which you are located or other applicable rate wherever tangible personal property was delivered. Sales of unprepared food are exempt from state Sales and Use Tax. Local taxes still apply to sales of unprepared food unless the local tax law exempts such sales. For current Sales and Use Tax rates, visit dor.sc.gov/tax/sales-and-use � Example 2 (amended return) Line 15 = 200 Line 23 = 125 (positive number, calculated on SCH AMD) Line 25 = 75 (200 - 125) En ter the $75 tax due amount on line 31.

Use this information to calculate line 2 of the worksheet. Worksheet for South Carolina Use Tax Column A Column B Column C Column D Column E Date of purchase Name of store/ company/vendor Total price of purchases (includes shipping and handling, warranty costs, and Sales or Use Tax due and paid on the purchase) Sales or Use Tax due and paid to another state or local jurisdiction Amount taxable (subtract Column D from Column C) $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total of Column C: Total of Column D: Total of Column E: Line 1 $ $ $ Line 2 Enter your county's state and local Sales and Use Tax rate. % Line 3 Multiply line 1 of Column E by the rate on line 2 of Column E $ Line 4 Line 1 of Column D $ Line 5 SC Use Tax Due. Subtract line 4 from line 3. Round to the nearest dollar� Enter on line 26 of the SC1040� $

# Line 27: Estimated Tax

Enter the amount of your overpayment that you would like to apply to next year's tax.

# Line 28: Contributions for check offs

Refer to the I-330, Contribution for Check-Offs, available at dor.sc.gov/forms, for information about the various funds to which you may contribute. Enter the total from the I-330. Attach the I-330 to your return. Your contribution cannot be made if you do not attach the I-330.

# Line 30: Refund

If line 29 is larger than line 24, go to line 31. Otherwise, subtract line 29 from line 24 and enter the amount to be refunded to you on line 30. We will not automatically issue a refund under $5. However, upon notification, we can release the refund. You are required to mark your refund choice on line 35.

Line 31: Net tax Add line 25 and line 29. Refund or Amount You Owe

# Line 32: Late filing and late payment penalties and interest

If you calculated failure to file or failure to pay penalties and interest, enter in the appropriate blanks and put the total of both on line 32. A failure to file penalty is charged for failing to file a tax return on or before its due date, considering any extension of time for filing. The penalty is 5% of the tax amount if the failure is for not more than one month, with an additional 5% for each additional month or fraction of a month the failure continues, not to exceed 25% in total. A failure to pay penalty is charged for failing to pay the tax on any return on or before its due date. The penalty is 0.5% of the tax if the failure is for not more than one month, with an additional 0.5% for each additional month or fraction of a month the failure continues, not to exceed 25% in total. Any unpaid portion of the final tax due will accrue interest at the prevailing federal rates. This amount is computed from the original due date of the tax return to the date of the payment. Find a Penalty and Interest Calculator on our free online tax portal, MyDORWAY , at �

# Line 33: Underpayment of Estimated Tax penalty

You may o we a penalty for underpayment if you did not pay in the lesser of 90% of your tax liability for 2025 or 100% of your liability for 2024 in four equal amounts by the required dates. If your adjusted gross income is $150,000 or more, the 100% rule is modified to be 110% of the tax shown on your 2024 Income Tax return. Refer to the SC2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, available at dor.sc.gov/forms, to calculate any penalty that may be due. Exceptions to the underpayment of Estimated Tax: ● Enter an A in the box if you completed federal Schedule AI-Annualiz ed Income Installment Method for South Carolina purposes when determining the amount to enter on line 33� ● Enter an F in the box if you are a farmer or fisherman who receives at leas t two-thirds of your gross income for the year from farming and fishing and you pay your tax due by March 2, 2026. ● Enter a W if you are requesting a waiver of your penalty f or any other reason. See the SC2210 instructions, available at dor.sc.gov/forms, for information on what qualifies for a waiver of penalty. Calculate your penalty for underpayment and enter the amount on line 33. If you are due a refund, subtract the penalty amount from the difference of line 24 and line 29 and enter the result on line 30. Attach the SC2210 to your tax return when using an exception to waive the penalty.

# Line 34: Balance due

Add line 31 through line 33 and enter the total on line 34. This is the amount you owe. If you owe $15,000 or more in connection with any SCDOR return, you must pay electronically according to SC Code Sections 12-54-250 and 12-54-210.

Line 35: Refund options (select one). Direct deposit is fast and safe! You can receive your refund by direct deposit or paper check. Mark an X in one box to indicate your choice. ● Direct deposit - The SCDOR deposits your funds into your bank account. This is the f astest, easiest option for most filers. Enter your bank information on line 37. ● Paper check - The SCDOR mails you a paper check to the address provided on your return. T o avoid delays, make sure the address on your return is correct. This is the slowest, least secure way to receive your funds. Line 36: Payment options (select one). Paying electronically is quick and easy! You can pay your balance using our free online tax portal, MyDORWAY , or by using ACH Debit. Mark an X in one box to indicate your choice. ● MyDORWAY - The quickest, easiest wa y to pay is using our free online tax portal, MyDORWAY , at dor.sc.gov/pay. Select Individual Income Tax Payment to get started. Choose the 31-Dec-2025 filing period. ● ACH Debit - Pay electronically by ACH Debit when y ou file your return. Enter your payment withdrawal date and payment withdrawal amount on line 36. Enter your bank information on line 37. The SCDOR will make a request to your bank for payment of the South Carolina taxes you owe. Your bank will automatically debit your account for the requested funds.

# Line 37: Bank information

You must enter complete and correct account information. If you are requesting direct deposit of your refund and your account information is not complete and correct, we will mail a paper check to the address listed on your return. If you are making a payment by ACH Debit, the withdrawal of the funds will not be successful if your account information is not complete and correct. You cannot have your funds directly deposited into an account located outside the United States or an ACH Debit withdrawn from an account located outside the United States. Enter your account information. � Mark an X to choose checking or savings account. 2� Enter your 9 digit routing transit number (RTN). The RTN should begin with 01 through 12 or 21 through 32. Do not use a deposit slip t o verify the RTN. 3� Enter your bank account number (BAN). The BAN cont ains 17 or fewer alphanumeric digits. Enter the BAN from left to right. Do not enter hyphens, spaces, special symbols, or the check number . Sign and date your return You must sign your return. If your filing status is Married Filing Jointly, both spouses must sign. The return for a deceased taxpayer must be signed by a surviving spouse, an executor, or an administrator. If you are signing as a surviving spouse, write filing as surviving spouse by your signature � If signing as a personal representative, sign in your official capacity and a ttach a completed SC1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, available at dor.sc.gov/forms� Any refund check will be issued to the decedent's surviving spouse or est ate.

Authorization The signature section of the return contains a check the box authorization for release of confidential information. A check in the yes box authorizes the Director of the SCDOR or delegate to discuss the return; its attachments; and any notices, adjustments, or assessments with the preparer . If a person is paid to prepare the Income Tax return, their signature and Preparer Tax Identification Number (PTIN) or Federal Employer Identification Number (FEIN) are required in the spaces provided. Penalties are applicable for failure to comply. Have a balance due? Pay electronically! Paying online is quick and easy! Use our free online tax portal, MyDORWAY , at dor.sc.gov/pay to make your payment. Select Individual Income Tax Payment to get started. Choose the 31-Dec-2025 filing period � ● On MyDORWAY , you can pay by cr edit card or from your bank account. ● Pay electronically by ACH Debit when you file your r eturn. Enter your bank information on line 37� ■ The SCDOR will make a request to your bank for payment of the South Carolina taxes you owe � ■ Your bank will automatically debit your account for the requested funds. Getting a refund? Direct deposit is fast, accurate, and secure! ● With direct deposit, you: ■ get your refund deposited directly into your bank account, giving you the fastest access to your refund. ■ help save tax dollars. ■ don't have to worry about mail processing. Filing online is faster and more accurate. ● You may qualify to file online electronically for free. E ven if you don't qualify for free filing options, we recommend you file electronically - It's our fastest, easiest, and safest option. Visit dor.sc.gov/iit-filing to learn more about your options. Important Reminders Entering your bank information when filing if you're not able to pay your full balance: If you owe a balance after filing your return, your filing software will likely allow you to enter your bank information and select a payment date. If you enter your bank information: ● the SCDOR will debit your account on the payment date you choose. If y ou want to enter into a payment plan, or pay using a different payment method: ● do not enter your bank information.

Before you file your return ● Attach all W-2 and 1099 f orms with South Carolina withholding. ● If you aren't paying online a t dor.sc.gov/pay, or on your return by ACH Debit, mail your SC1040 with payment attached to the proper address.

# COUNTY CODES COUNTY CODE COUNTY CODE COUNTY CODE

Abbeville ������������������������������������ 01 Dillon ������������������������������������������ 17 McCormick ��������������������������������� 33 Aiken������������������������������������������� 02 Dorchester ��������������������������������� 18 Marion ���������������������������������������� 34 Allendale ������������������������������������ 03 Edgefield ������������������������������������ 19 Marlboro ������������������������������������ 35 Anderson ������������������������������������ 04 Fairfield �������������������������������������� 20 Newberry ����������������������������������� 36 Bamberg ������������������������������������� 05 Florence ������������������������������������� 21 Oconee ��������������������������������������� 37 Barnwell ������������������������������������� 06 Georget own ������������������������������� 22 Orangeburg �������������������������������� 38 Beaufort ������������������������������������� 07 Greenville ����������������������������������� 23 Pickens ��������������������������������������� 39 Berkeley�������������������������������������� 08 Greenwood �������������������������������� 24 Richland�������������������������������������� 40 Calhoun �������������������������������������� 09 Hampton ������������������������������������ 25 Saluda ����������������������������������������� 41 Charleston ���������������������������������� 10 Horry ������������������������������������������ 26 Spartanburg ������������������������������� 42 Cherokee ������������������������������������ 11 Jasper ����������������������������������������� 27 Sumter ���������������������������������������� 43 Chester ��������������������������������������� 12 Kershaw �������������������������������������� 28 Union ������������������������������������������ 44 Chesterfield �������������������������������� 13 Lancaster ������������������������������������ 29 Williamsburg ������������������������������ 45 Clarendon ����������������������������������� 14 Laurens ��������������������������������������� 30 York ��������������������������������������������� 46 Colleton �������������������������������������� 15 Lee ���������������������������������������������� 31 Darlington ���������������������������������� 16 Lexington ������������������������������������ 32 APO/FPO Addresses ���������������������������������������������������������������������������������������������������������������������������������������������������������������������� 99 Outside of South Carolina ������������������������������������������������������������������������������������������������������������������������������������������������������������� 99 Outside of United Stat es ��������������������������������������������������������������������������������������������������������������������������������������������������������������� 88 Review your return. ● Attach a comple te copy of your federal return if you filed federal Schedules A, C, D, E, or F , or filed a SCH NR, SC1040TC, I-319, or I-335 with your South Carolina return. ● Make sure you r eceived all of your W-2 forms and other tax documents. ● Verify all SSNs on your r eturn. ● Double check your name, address, and all math c alculations. ● Be sure you and your t ax preparer (if applicable) have signed your return. ● Make a copy of y our complete return for your records.

• Amended Return: Check this box if this is an Amended Return. (Attach Schedule AMD)....................... • Part-Year/Nonresident: Check this box if you are a part-year or nonresident filing an SC Schedule NR ......... •Composite: Check this box only if you are filing a composite return on behalf of a Partnership or S Corporation. Do not check this box if you are an individual ............................................................. • Extension: Check this box if you have filed a federal or state extension...................................... • Military: Check this box if you served in a military combat zone during the filing period........................... Name of the combat zone: (Rev. 4/21/25)

# STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE

2025 INDIVIDUAL INCOME TAX RETURN Number of dependents claimed that were under the age of 6 years as of December 31, 2025 ......... Number of taxpayers age 65 or older as of December 31, 2025 ................................... Number of dependents claimed on your 2025 federal return ...................................... For the year January 1 - December 31, 2025, or fiscal tax year beginning __________, 2025 and ending __________, 2026 Your Social Security Number Check if deceased Spouse's Social Security Number Check if deceased First name and middle initial Last name Suffix Spouse's first name, if married filing jointly Last name Suffix Check if new address Mailing address (number and street, PO Box) County code City State ZIP Daytime phone number with area code Check if address is outside US Foreign country address including postal code CHECK YOUR (1) Single (3) Married filing separately - enter spouse's SSN: __________________ FEDERAL FILING STATUS (2) Married filing jointly (4) Head of household (5) Qualifying surviving spouse

# DEPENDENTS

First name Last name Social Security Number Relationship Date of birth (MM/DD/YYYY)

# INCOME AND ADJUSTMENTS

1 Enter federal taxable income from your federal form. If zero or less, enter zero here Dollars Nonresident filers: complete Schedule NR and enter total from line 48 on line 5 below ........... 1 00 ADDITIONS TO FEDERAL TAXABLE INCOME a State tax addback, if itemizing on federal return (see instructions) ....... a 00 b Out-of-state losses Type: _________________ .................... b 00 c Expenses related to National Guard and Military Reserve Income ....... c 00 d Interest income on obligations of states and political subdivisions other than South Carolina d 00 e Other additions to income (attach explanation - see instructions) ........ e 00 2 Total additions (add line a through line e) ............................................. 2 00 3 Add line 1 and line 2 and enter the total here ............................................... 3 00 SUBTRACTIONS FROM FEDERAL TAXABLE INCOME f State tax refund, if included on your federal return.................... f 00 g Total and permanent disability retirement income, if taxed on your federal return g 00 h Out-of-state income/gain (do not include personal service income) Check type of income/gain: Rental Business Other ___________ h 00 i 44% of net capital gains held for more than one year.................. j Volunteer deductions (see instructions) Type: _____________________ j 00 k Contributions to the SC College Investment Program (Future Scholar) or the SC Tuition Prepayment Program ............................ k 00 l Active Trade or Business Income deduction (see instructions) .......... l 00 m Interest income from obligations of the US government................ m 00 n Certain nontaxable National Guard or Reserve pay ................... n 00 o Social Security and/or railroad retirement, if taxed on your federal return . . o 00 p Retirement Deduction (see instructions) p-1 Taxpayer (date of birth: _____________) ....................... p-1 00 p-2 Spouse (date of birth: _____________) ........................ p-2 00 p-3 Surviving spouse (date of birth of deceased spouse: _____________) p-3 00 Military Retirement Deduction (see instructions) p-4 Taxpayer (date of birth: _____________) ....................... p-4 00 p-5 Spouse (date of birth: _____________) ........................ p-5 00 p-6 Surviving spouse (date of birth of deceased spouse: _____________) p-6 00 q Age 65 and older deduction (see instructions) q-1 Taxpayer (date of birth: _____________) ....................... q-1 00 q-2 Spouse (date of birth: _____________) ........................ q-2 00 r Negative amount of federal taxable income ......................... r 00 s Subsistence allowance (multiply ______ days by $16) ................ s 00 t Dependents under the age of 6 years on December 31 of the tax year .... t 00 u Consumer Protection Services ................................... u 00 v Other subtractions (see instructions) .............................. v 00 w South Carolina Dependent Exemption (see instructions) ............... w 00 4 Total subtractions (add line f through line w) ........................................... 4 < 00 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 TAX 5 00 6 TAX on your South Carolina Income Subject to Tax (see SC1040TT)....... 6 00 7 TAX on Lump Sum Distribution (attach SC4972) ....................... 7 00 8 T A X o n A c t i v e T r a d e o r B u s i n e s s I n c o m e ( a t t a c h I - 3 3 5 )................. 8 00 9 TAX on excess withdrawals from Catastrophe Savings Accounts .......... 9 00 10 Add line 6 through line 9 and enter the total here. This is your TOTAL SOUTH CAROLINA TAX ....... 10 00 > 2025Your SSN _____________

# NON-REFUNDABLE CREDITS

11 Child and Dependent Care (see instructions) ..........................

11 00 12 Two Wage Earner Credit (see instructions) ........................... 12 00 13 Other nonrefundable credits. Attach SC1040TC and other state returns ..... 13 00 14 Total nonrefundable credits (add line 11 through line 13) .................................... 14 00 15 Subtract line 14 from line 10 and enter the difference. If less than zero, enter zero here .............. 15 00

# PAYMENTS AND REFUNDABLE CREDITS

16 SC income tax withheld (attach W-2 or SC41) ......................... 16 00 17 2025 Estimated Tax payments ..................................... 17 00 18 Amount paid with extension ....................................... 18 00 19 Nonresident sale of real estate (paid on I-290) ......................... 19 00 20 Other SC withholding (attach 1099) ................................. 20 00 21 Tuition tax credit (attach I-319) ..................................... 21 00 22 Other refundable credits: 22a Anhydrous Ammonia (attach I-333) ............................. 22a 00 22b Milk Credit (attach I-334) ..................................... 22b 00 22c Classroom Teacher Expenses (attach I-360) ...................... 22c 00 22d Parental Refundable Credit (attach I-361) ........................ 22d 00 22e Reserved for future use ...................................... 22e 00 Total refundable credits (add line 22a through line 22d) ................................... 22 00 AMENDED RETURN: Use Schedule AMD for line 23 calculation. 23 Add line 16 through line 22 and enter the total here .......... T h e s e a r e y o u r TOTAL PAYMENTS 23 00 24 If line 23 is larger than line 15, subtract line 15 from line 23 and enter the overpayment .............. 24 00 25 If line 15 is larger than line 23, subtract line 23 from line 15 and enter the amount due ............... 25 00 AMENDED RETURN: Enter the amount from line 24 on line 30. Enter the amount from line 25 on line 31. 26 USE TAX due on online, mail-order, or out-of-state purchases ............ 26 00 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 2026 Estimated Tax ............. 27 00 28 Total Contributions for Check-offs (attach I-330) ....................... 28 00 29 Add line 26 through line 28 and enter the total here .......................................... 29 00 30 If line 29 is larger than line 24, go to line 31. Otherwise, subtract line 29 from line 24 and enter the amount to be refunded to you (line 35 check box entry is required) ................... REFUND 30 00 31 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 31 00 32 Late filing and/or late payment: Penalties___________ Interest __________ ......E n t e r t o t a l h e r e 32 00 33 Penalty for Underpayment of Estimated Tax (attach SC2210) Enter exception code from instructions here if applicable ______ ............................. 33 00 34 Add line 31 through line 33 and enter your balance due (select payment option on line 36) BALANCE DUE 34 00 REFUND OPTIONS Getting a refund? Direct deposit is fast, accurate, and secure! 35 Select one: Direct Deposit (line 37 required) (for US accounts only) Paper Check PAYMENT OPTIONS Have a balance due? Pay electronically! It's quick and easy! 36 Select one: For payments only: Withdrawal Date Withdrawal Amount 37 Type of Account: Checking Savings

I declare that this return and all attachments are true, correct, and complete to the best of my knowledge. If prepared by a person other than the taxpayer, this declaration is based on all information of which the preparer has any knowledge. Your signature Date Spouse's signature (if married filing jointly, BOTH must sign) I authorize the Director of the SCDOR or delegate to discuss this return, attachments, and related tax matters with the preparer. Yes No Preparer's printed name Paid Preparer's Preparer signature Date Check if selfemployed PTIN Use Firm name (or yours if self- FEIN Only employed), address, ZIP Phone MAIL TO: REFUNDS OR ZERO TAX DUE: SC1040 Processing Center, PO Box 101100, Columbia, SC 29211-0100 BALANCE DUE: Taxable Processing Center, PO Box 101105, Columbia, SC 29211-0105 Your SSN _____________ Must be 9 digits. The first two numbers of the RTN must be 01 through 32. Routing Number (RTN) Bank Account Number (BAN) 1-17 digits MyDORWAY (pay at dor.sc.gov/pay) ACH Debit (enter your US bank information on line 37)

2025 South Carolina Individual Income Tax Tables (Revised 6/17/25) 3,000 6,000 11,000 17,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 4,0001,000 7,000 13,000 19,000 5,0002,000 9,000 15,000 21,000 05 0 $ 0 50 100 $0 100 150 $0 150 200 $0 200 250 $0 250 300 $0 300 350 $0 350 400 $0 400 450 $0 450 500 $0 500 550 $0 550 600 $0 600 650 $0 650 700 $0 700 750 $0 750 800 $0 800 850 $0 850 900 $0 900 950 $0 950 1,000 $0 1,000 1,050 $0 1,050 1,100 $0 1,100 1,150 $0 1,150 1,200 $0 1,200 1,250 $0 1,250 1,300 $0 1,300 1,350 $0 1,350 1,400 $0 1,400 1,450 $0 1,450 1,500 $0 1,500 1,550 $0 1,550 1,600 $0 1,600 1,650 $0 1,650 1,700 $0 1,700 1,750 $0 1,750 1,800 $0 1,800 1,850 $0 1,850 1,900 $0 1,900 1,950 $0 1,950 2,000 $0 2,000 2,050 $0 2,050 2,100 $0 2,100 2,150 $0 2,150 2,200 $0 2,200 2,250 $0 2,250 2,300 $0 2,300 2,350 $0 2,350 2,400 $0 2,400 2,450 $0 2,450 2,500 $0 2,500 2,550 $0 2,550 2,600 $0 2,600 2,650 $0 2,650 2,700 $0 2,700 2,750 $0 2,750 2,800 $0 2,800 2,850 $0 2,850 2,900 $0 2,900 2,950 $0 2,950 3,000 $0 3,000 3,050 $0 3,050 3,100 $0 3,100 3,150 $0 3,150 3,200 $0 3,200 3,250 $0 3,250 3,300 $0 3,300 3,350 $0 3,350 3,400 $0 3,400 3,450 $0 3,450 3,500 $0 3,500 3,550 $0 3,550 3,600 $0 3,600 3,650 $2 3,650 3,700 $3 3,700 3,750 $5 3,750 3,800 $6 3,800 3,850 $8 3,850 3,900 $9 3,900 3,950 $11 3,950 4,000 $12 4,000 4,050 $14 4,050 4,100 $15 4,100 4,150 $17 4,150 4,200 $18 4,200 4,250 $20 4,250 4,300 $21 4,300 4,350 $23 4,350 4,400 $24 4,400 4,450 $26 4,450 4,500 $27 4,500 4,550 $29 4,550 4,600 $30 4,600 4,650 $32 4,650 4,700 $33 4,700 4,750 $35 4,750 4,800 $36 4,800 4,850 $38 4,850 4,900 $39 4,900 4,950 $41 4,950 5,000 $42 5,000 5,050 $44 5,050 5,100 $45 5,100 5,150 $47 5,150 5,200 $48 5,200 5,250 $50 5,250 5,300 $51 5,300 5,350 $53 5,350 5,400 $54 5,400 5,450 $56 5,450 5,500 $57 5,500 5,550 $59 5,550 5,600 $60 5,600 5,650 $62 5,650 5,700 $63 5,700 5,750 $65 5,750 5,800 $66 5,800 5,850 $68 5,850 5,900 $69 5,900 5,950 $71 5,950 6,000 $72 6,000 6,050 $74 6,050 6,100 $75 6,100 6,150 $77 6,150 6,200 $78 6,200 6,250 $80 6,250 6,300 $81 6,300 6,350 $83 6,350 6,400 $84 6,400 6,450 $86 6,450 6,500 $87 6,500 6,550 $89 6,550 6,600 $90 6,600 6,650 $92 6,650 6,700 $93 6,700 6,750 $95 6,750 6,800 $96 6,800 6,850 $98 6,850 6,900 $99 6,900 6,950 $101 6,950 7,000 $102 7,000 7,100 $105 7,100 7,200 $108 7,200 7,300 $111 7,300 7,400 $114 7,400 7,500 $117 7,500 7,600 $120 7,600 7,700 $123 7,700 7,800 $126 7,800 7,900 $129 7,900 8,000 $132 8,000 8,100 $135 8,100 8,200 $138 8,200 8,300 $141 8,300 8,400 $144 8,400 8,500 $147 8,500 8,600 $150 8,600 8,700 $153 8,700 8,800 $156 8,800 8,900 $159 8,900 9,000 $162 9,000 9,100 $165 9,100 9,200 $168 9,200 9,300 $171 9,300 9,400 $174 9,400 9,500 $177 9,500 9,600 $180 9,600 9,700 $183 9,700 9,800 $186 9,800 9,900 $189 9,900 10,000 $192 10,000 10,100 $195 10,100 10,200 $198 10,200 10,300 $201 10,300 10,400 $204 10,400 10,500 $207 10,500 10,600 $210 10,600 10,700 $213 10,700 10,800 $216 10,800 10,900 $219 10,900 11,000 $222 11,000 11,100 $225 11,100 11,200 $228 11,200 11,300 $231 11,300 11,400 $234 11,400 11,500 $237 11,500 11,600 $240 11,600 11,700 $243 11,700 11,800 $246 11,800 11,900 $249 11,900 12,000 $252 12,000 12,100 $255 12,100 12,200 $258 12,200 12,300 $261 12,300 12,400 $264 12,400 12,500 $267 12,500 12,600 $270 12,600 12,700 $273 12,700 12,800 $276 12,800 12,900 $279 12,900 13,000 $282 13,000 13,100 $285 13,100 13,200 $288 13,200 13,300 $291 13,300 13,400 $294 13,400 13,500 $297 13,500 13,600 $300 13,600 13,700 $303 13,700 13,800 $306 13,800 13,900 $309 13,900 14,000 $312 14,000 14,100 $315 14,100 14,200 $318 14,200 14,300 $321 14,300 14,400 $324 14,400 14,500 $327 14,500 14,600 $330 14,600 14,700 $333 14,700 14,800 $336 14,800 14,900 $339 14,900 15,000 $342 15,000 15,100 $345 15,100 15,200 $348 15,200 15,300 $351 15,300 15,400 $354 15,400 15,500 $357 15,500 15,600 $360 15,600 15,700 $363 15,700 15,800 $366 15,800 15,900 $369 15,900 16,000 $372 16,000 16,100 $375 16,100 16,200 $378 16,200 16,300 $381 16,300 16,400 $384 16,400 16,500 $387 16,500 16,600 $390 16,600 16,700 $393 16,700 16,800 $396 16,800 16,900 $399 16,900 17,000 $402 17,000 17,100 $405 17,100 17,200 $408 17,200 17,300 $411 17,300 17,400 $414 17,400 17,500 $417 17,500 17,600 $420 17,600 17,700 $423 17,700 17,800 $426 17,800 17,900 $429 17,900 18,000 $435 18,000 18,100 $441 18,100 18,200 $447 18,200 18,300 $453 18,300 18,400 $459 18,400 18,500 $465 18,500 18,600 $471 18,600 18,700 $477 18,700 18,800 $483 18,800 18,900 $489 18,900 19,000 $495 19,000 19,100 $501 19,100 19,200 $507 19,200 19,300 $513 19,300 19,400 $519 19,400 19,500 $525 19,500 19,600 $531 19,600 19,700 $537 19,700 19,800 $543 19,800 19,900 $549 19,900 20,000 $555 20,000 20,100 $561 20,100 20,200 $567 20,200 20,300 $573 20,300 20,400 $579 20,400 20,500 $585 20,500 20,600 $591 20,600 20,700 $597 20,700 20,800 $603 20,800 20,900 $609 20,900 21,000 $615 21,000 21,100 $621 21,100 21,200 $627 21,200 21,300 $633 21,300 21,400 $639 21,400 21,500 $645 21,500 21,600 $651 21,600 21,700 $657 21,700 21,800 $663 21,800 21,900 $669 21,900 22,000 $675 22,000 22,100 $681 22,100 22,200 $687 22,200 22,300 $693 22,300 22,400 $699 22,400 22,500 $705 22,500 22,600 $711 22,600 22,700 $717 22,700 22,800 $723 22,800 22,900 $729 22,900 23,000 $735

2025 South Carolina Individual Income Tax Tables (Revised 6/17/25) 29,000 35,000 41,000 47,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 23,000 31,00025,000 37,000 43,000 49,000 33,00027,000 39,000 45,000 51,000 23,000 23,100 $741 23,100 23,200 $747 23,200 23,300 $753 23,300 23,400 $759 23,400 23,500 $765 23,500 23,600 $771 23,600 23,700 $777 23,700 23,800 $783 23,800 23,900 $789 23,900 24,000 $795 24,000 24,100 $801 24,100 24,200 $807 24,200 24,300 $813 24,300 24,400 $819 24,400 24,500 $825 24,500 24,600 $831 24,600 24,700 $837 24,700 24,800 $843 24,800 24,900 $849 24,900 25,000 $855 25,000 25,100 $861 25,100 25,200 $867 25,200 25,300 $873 25,300 25,400 $879 25,400 25,500 $885 25,500 25,600 $891 25,600 25,700 $897 25,700 25,800 $903 25,800 25,900 $909 25,900 26,000 $915 26,000 26,100 $921 26,100 26,200 $927 26,200 26,300 $933 26,300 26,400 $939 26,400 26,500 $945 26,500 26,600 $951 26,600 26,700 $957 26,700 26,800 $963 26,800 26,900 $969 26,900 27,000 $975 27,000 27,100 $981 27,100 27,200 $987 27,200 27,300 $993 27,300 27,400 $999 27,400 27,500 $1,005 27,500 27,600 $1,011 27,600 27,700 $1,017 27,700 27,800 $1,023 27,800 27,900 $1,029 27,900 28,000 $1,035 28,000 28,100 $1,041 28,100 28,200 $1,047 28,200 28,300 $1,053 28,300 28,400 $1,059 28,400 28,500 $1,065 28,500 28,600 $1,071 28,600 28,700 $1,077 28,700 28,800 $1,083 28,800 28,900 $1,089 28,900 29,000 $1,095 29,000 29,100 $1,101 29,100 29,200 $1,107 29,200 29,300 $1,113 29,300 29,400 $1,119 29,400 29,500 $1,125 29,500 29,600 $1,131 29,600 29,700 $1,137 29,700 29,800 $1,143 29,800 29,900 $1,149 29,900 30,000 $1,155 30,000 30,100 $1,161 30,100 30,200 $1,167 30,200 30,300 $1,173 30,300 30,400 $1,179 30,400 30,500 $1,185 30,500 30,600 $1,191 30,600 30,700 $1,197 30,700 30,800 $1,203 30,800 30,900 $1,209 30,900 31,000 $1,215 31,000 31,100 $1,221 31,100 31,200 $1,227 31,200 31,300 $1,233 31,300 31,400 $1,239 31,400 31,500 $1,245 31,500 31,600 $1,251 31,600 31,700 $1,257 31,700 31,800 $1,263 31,800 31,900 $1,269 31,900 32,000 $1,275 32,000 32,100 $1,281 32,100 32,200 $1,287 32,200 32,300 $1,293 32,300 32,400 $1,299 32,400 32,500 $1,305 32,500 32,600 $1,311 32,600 32,700 $1,317 32,700 32,800 $1,323 32,800 32,900 $1,329 32,900 33,000 $1,335 33,000 33,100 $1,341 33,100 33,200 $1,347 33,200 33,300 $1,353 33,300 33,400 $1,359 33,400 33,500 $1,365 33,500 33,600 $1,371 33,600 33,700 $1,377 33,700 33,800 $1,383 33,800 33,900 $1,389 33,900 34,000 $1,395 34,000 34,100 $1,401 34,100 34,200 $1,407 34,200 34,300 $1,413 34,300 34,400 $1,419 34,400 34,500 $1,425 34,500 34,600 $1,431 34,600 34,700 $1,437 34,700 34,800 $1,443 34,800 34,900 $1,449 34,900 35,000 $1,455 35,000 35,100 $1,461 35,100 35,200 $1,467 35,200 35,300 $1,473 35,300 35,400 $1,479 35,400 35,500 $1,485 35,500 35,600 $1,491 35,600 35,700 $1,497 35,700 35,800 $1,503 35,800 35,900 $1,509 35,900 36,000 $1,515 36,000 36,100 $1,521 36,100 36,200 $1,527 36,200 36,300 $1,533 36,300 36,400 $1,539 36,400 36,500 $1,545 36,500 36,600 $1,551 36,600 36,700 $1,557 36,700 36,800 $1,563 36,800 36,900 $1,569 36,900 37,000 $1,575 37,000 37,100 $1,581 37,100 37,200 $1,587 37,200 37,300 $1,593 37,300 37,400 $1,599 37,400 37,500 $1,605 37,500 37,600 $1,611 37,600 37,700 $1,617 37,700 37,800 $1,623 37,800 37,900 $1,629 37,900 38,000 $1,635 38,000 38,100 $1,641 38,100 38,200 $1,647 38,200 38,300 $1,653 38,300 38,400 $1,659 38,400 38,500 $1,665 38,500 38,600 $1,671 38,600 38,700 $1,677 38,700 38,800 $1,683 38,800 38,900 $1,689 38,900 39,000 $1,695 39,000 39,100 $1,701 39,100 39,200 $1,707 39,200 39,300 $1,713 39,300 39,400 $1,719 39,400 39,500 $1,725 39,500 39,600 $1,731 39,600 39,700 $1,737 39,700 39,800 $1,743 39,800 39,900 $1,749 39,900 40,000 $1,755 40,000 40,100 $1,761 40,100 40,200 $1,767 40,200 40,300 $1,773 40,300 40,400 $1,779 40,400 40,500 $1,785 40,500 40,600 $1,791 40,600 40,700 $1,797 40,700 40,800 $1,803 40,800 40,900 $1,809 40,900 41,000 $1,815 41,000 41,100 $1,821 41,100 41,200 $1,827 41,200 41,300 $1,833 41,300 41,400 $1,839 41,400 41,500 $1,845 41,500 41,600 $1,851 41,600 41,700 $1,857 41,700 41,800 $1,863 41,800 41,900 $1,869 41,900 42,000 $1,875 42,000 42,100 $1,881 42,100 42,200 $1,887 42,200 42,300 $1,893 42,300 42,400 $1,899 42,400 42,500 $1,905 42,500 42,600 $1,911 42,600 42,700 $1,917 42,700 42,800 $1,923 42,800 42,900 $1,929 42,900 43,000 $1,935 43,000 43,100 $1,941 43,100 43,200 $1,947 43,200 43,300 $1,953 43,300 43,400 $1,959 43,400 43,500 $1,965 43,500 43,600 $1,971 43,600 43,700 $1,977 43,700 43,800 $1,983 43,800 43,900 $1,989 43,900 44,000 $1,995 44,000 44,100 $2,001 44,100 44,200 $2,007 44,200 44,300 $2,013 44,300 44,400 $2,019 44,400 44,500 $2,025 44,500 44,600 $2,031 44,600 44,700 $2,037 44,700 44,800 $2,043 44,800 44,900 $2,049 44,900 45,000 $2,055 45,000 45,100 $2,061 45,100 45,200 $2,067 45,200 45,300 $2,073 45,300 45,400 $2,079 45,400 45,500 $2,085 45,500 45,600 $2,091 45,600 45,700 $2,097 45,700 45,800 $2,103 45,800 45,900 $2,109 45,900 46,000 $2,115 46,000 46,100 $2,121 46,100 46,200 $2,127 46,200 46,300 $2,133 46,300 46,400 $2,139 46,400 46,500 $2,145 46,500 46,600 $2,151 46,600 46,700 $2,157 46,700 46,800 $2,163 46,800 46,900 $2,169 46,900 47,000 $2,175 47,000 47,100 $2,181 47,100 47,200 $2,187 47,200 47,300 $2,193 47,300 47,400 $2,199 47,400 47,500 $2,205 47,500 47,600 $2,211 47,600 47,700 $2,217 47,700 47,800 $2,223 47,800 47,900 $2,229 47,900 48,000 $2,235 48,000 48,100 $2,241 48,100 48,200 $2,247 48,200 48,300 $2,253 48,300 48,400 $2,259 48,400 48,500 $2,265 48,500 48,600 $2,271 48,600 48,700 $2,277 48,700 48,800 $2,283 48,800 48,900 $2,289 48,900 49,000 $2,295 49,000 49,100 $2,301 49,100 49,200 $2,307 49,200 49,300 $2,313 49,300 49,400 $2,319 49,400 49,500 $2,325 49,500 49,600 $2,331 49,600 49,700 $2,337 49,700 49,800 $2,343 49,800 49,900 $2,349 49,900 50,000 $2,355 50,000 50,100 $2,361 50,100 50,200 $2,367 50,200 50,300 $2,373 50,300 50,400 $2,379 50,400 50,500 $2,385 50,500 50,600 $2,391 50,600 50,700 $2,397 50,700 50,800 $2,403 50,800 50,900 $2,409 50,900 51,000 $2,415 51,000 51,100 $2,421 51,100 51,200 $2,427 51,200 51,300 $2,433 51,300 51,400 $2,439 51,400 51,500 $2,445 51,500 51,600 $2,451 51,600 51,700 $2,457 51,700 51,800 $2,463 51,800 51,900 $2,469 51,900 52,000 $2,475 52,000 52,100 $2,481 52,100 52,200 $2,487 52,200 52,300 $2,493 52,300 52,400 $2,499 52,400 52,500 $2,505 52,500 52,600 $2,511 52,600 52,700 $2,517 52,700 52,800 $2,523 52,800 52,900 $2,529 52,900 53,000 $2,535

2025 South Carolina Individual Income Tax Tables (Revised 6/17/25) 59,000 65,000 71,000 77,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 53,000 61,00055,000 67,000 73,000 79,000 63,00057,000 69,000 75,000 81,000 53,000 53,100 $2,541 53,100 53,200 $2,547 53,200 53,300 $2,553 53,300 53,400 $2,559 53,400 53,500 $2,565 53,500 53,600 $2,571 53,600 53,700 $2,577 53,700 53,800 $2,583 53,800 53,900 $2,589 53,900 54,000 $2,595 54,000 54,100 $2,601 54,100 54,200 $2,607 54,200 54,300 $2,613 54,300 54,400 $2,619 54,400 54,500 $2,625 54,500 54,600 $2,631 54,600 54,700 $2,637 54,700 54,800 $2,643 54,800 54,900 $2,649 54,900 55,000 $2,655 55,000 55,100 $2,661 55,100 55,200 $2,667 55,200 55,300 $2,673 55,300 55,400 $2,679 55,400 55,500 $2,685 55,500 55,600 $2,691 55,600 55,700 $2,697 55,700 55,800 $2,703 55,800 55,900 $2,709 55,900 56,000 $2,715 56,000 56,100 $2,721 56,100 56,200 $2,727 56,200 56,300 $2,733 56,300 56,400 $2,739 56,400 56,500 $2,745 56,500 56,600 $2,751 56,600 56,700 $2,757 56,700 56,800 $2,763 56,800 56,900 $2,769 56,900 57,000 $2,775 57,000 57,100 $2,781 57,100 57,200 $2,787 57,200 57,300 $2,793 57,300 57,400 $2,799 57,400 57,500 $2,805 57,500 57,600 $2,811 57,600 57,700 $2,817 57,700 57,800 $2,823 57,800 57,900 $2,829 57,900 58,000 $2,835 58,000 58,100 $2,841 58,100 58,200 $2,847 58,200 58,300 $2,853 58,300 58,400 $2,859 58,400 58,500 $2,865 58,500 58,600 $2,871 58,600 58,700 $2,877 58,700 58,800 $2,883 58,800 58,900 $2,889 58,900 59,000 $2,895 59,000 59,100 $2,901 59,100 59,200 $2,907 59,200 59,300 $2,913 59,300 59,400 $2,919 59,400 59,500 $2,925 59,500 59,600 $2,931 59,600 59,700 $2,937 59,700 59,800 $2,943 59,800 59,900 $2,949 59,900 60,000 $2,955 60,000 60,100 $2,961 60,100 60,200 $2,967 60,200 60,300 $2,973 60,300 60,400 $2,979 60,400 60,500 $2,985 60,500 60,600 $2,991 60,600 60,700 $2,997 60,700 60,800 $3,003 60,800 60,900 $3,009 60,900 61,000 $3,015 61,000 61,100 $3,021 61,100 61,200 $3,027 61,200 61,300 $3,033 61,300 61,400 $3,039 61,400 61,500 $3,045 61,500 61,600 $3,051 61,600 61,700 $3,057 61,700 61,800 $3,063 61,800 61,900 $3,069 61,900 62,000 $3,075 62,000 62,100 $3,081 62,100 62,200 $3,087 62,200 62,300 $3,093 62,300 62,400 $3,099 62,400 62,500 $3,105 62,500 62,600 $3,111 62,600 62,700 $3,117 62,700 62,800 $3,123 62,800 62,900 $3,129 62,900 63,000 $3,135 63,000 63,100 $3,141 63,100 63,200 $3,147 63,200 63,300 $3,153 63,300 63,400 $3,159 63,400 63,500 $3,165 63,500 63,600 $3,171 63,600 63,700 $3,177 63,700 63,800 $3,183 63,800 63,900 $3,189 63,900 64,000 $3,195 64,000 64,100 $3,201 64,100 64,200 $3,207 64,200 64,300 $3,213 64,300 64,400 $3,219 64,400 64,500 $3,225 64,500 64,600 $3,231 64,600 64,700 $3,237 64,700 64,800 $3,243 64,800 64,900 $3,249 64,900 65,000 $3,255 65,000 65,100 $3,261 65,100 65,200 $3,267 65,200 65,300 $3,273 65,300 65,400 $3,279 65,400 65,500 $3,285 65,500 65,600 $3,291 65,600 65,700 $3,297 65,700 65,800 $3,303 65,800 65,900 $3,309 65,900 66,000 $3,315 66,000 66,100 $3,321 66,100 66,200 $3,327 66,200 66,300 $3,333 66,300 66,400 $3,339 66,400 66,500 $3,345 66,500 66,600 $3,351 66,600 66,700 $3,357 66,700 66,800 $3,363 66,800 66,900 $3,369 66,900 67,000 $3,375 67,000 67,100 $3,381 67,100 67,200 $3,387 67,200 67,300 $3,393 67,300 67,400 $3,399 67,400 67,500 $3,405 67,500 67,600 $3,411 67,600 67,700 $3,417 67,700 67,800 $3,423 67,800 67,900 $3,429 67,900 68,000 $3,435 68,000 68,100 $3,441 68,100 68,200 $3,447 68,200 68,300 $3,453 68,300 68,400 $3,459 68,400 68,500 $3,465 68,500 68,600 $3,471 68,600 68,700 $3,477 68,700 68,800 $3,483 68,800 68,900 $3,489 68,900 69,000 $3,495 69,000 69,100 $3,501 69,100 69,200 $3,507 69,200 69,300 $3,513 69,300 69,400 $3,519 69,400 69,500 $3,525 69,500 69,600 $3,531 69,600 69,700 $3,537 69,700 69,800 $3,543 69,800 69,900 $3,549 69,900 70,000 $3,555 70,000 70,100 $3,561 70,100 70,200 $3,567 70,200 70,300 $3,573 70,300 70,400 $3,579 70,400 70,500 $3,585 70,500 70,600 $3,591 70,600 70,700 $3,597 70,700 70,800 $3,603 70,800 70,900 $3,609 70,900 71,000 $3,615 71,000 71,100 $3,621 71,100 71,200 $3,627 71,200 71,300 $3,633 71,300 71,400 $3,639 71,400 71,500 $3,645 71,500 71,600 $3,651 71,600 71,700 $3,657 71,700 71,800 $3,663 71,800 71,900 $3,669 71,900 72,000 $3,675 72,000 72,100 $3,681 72,100 72,200 $3,687 72,200 72,300 $3,693 72,300 72,400 $3,699 72,400 72,500 $3,705 72,500 72,600 $3,711 72,600 72,700 $3,717 72,700 72,800 $3,723 72,800 72,900 $3,729 72,900 73,000 $3,735 73,000 73,100 $3,741 73,100 73,200 $3,747 73,200 73,300 $3,753 73,300 73,400 $3,759 73,400 73,500 $3,765 73,500 73,600 $3,771 73,600 73,700 $3,777 73,700 73,800 $3,783 73,800 73,900 $3,789 73,900 74,000 $3,795 74,000 74,100 $3,801 74,100 74,200 $3,807 74,200 74,300 $3,813 74,300 74,400 $3,819 74,400 74,500 $3,825 74,500 74,600 $3,831 74,600 74,700 $3,837 74,700 74,800 $3,843 74,800 74,900 $3,849 74,900 75,000 $3,855 75,000 75,100 $3,861 75,100 75,200 $3,867 75,200 75,300 $3,873 75,300 75,400 $3,879 75,400 75,500 $3,885 75,500 75,600 $3,891 75,600 75,700 $3,897 75,700 75,800 $3,903 75,800 75,900 $3,909 75,900 76,000 $3,915 76,000 76,100 $3,921 76,100 76,200 $3,927 76,200 76,300 $3,933 76,300 76,400 $3,939 76,400 76,500 $3,945 76,500 76,600 $3,951 76,600 76,700 $3,957 76,700 76,800 $3,963 76,800 76,900 $3,969 76,900 77,000 $3,975 77,000 77,100 $3,981 77,100 77,200 $3,987 77,200 77,300 $3,993 77,300 77,400 $3,999 77,400 77,500 $4,005 77,500 77,600 $4,011 77,600 77,700 $4,017 77,700 77,800 $4,023 77,800 77,900 $4,029 77,900 78,000 $4,035 78,000 78,100 $4,041 78,100 78,200 $4,047 78,200 78,300 $4,053 78,300 78,400 $4,059 78,400 78,500 $4,065 78,500 78,600 $4,071 78,600 78,700 $4,077 78,700 78,800 $4,083 78,800 78,900 $4,089 78,900 79,000 $4,095 79,000 79,100 $4,101 79,100 79,200 $4,107 79,200 79,300 $4,113 79,300 79,400 $4,119 79,400 79,500 $4,125 79,500 79,600 $4,131 79,600 79,700 $4,137 79,700 79,800 $4,143 79,800 79,900 $4,149 79,900 80,000 $4,155 80,000 80,100 $4,161 80,100 80,200 $4,167 80,200 80,300 $4,173 80,300 80,400 $4,179 80,400 80,500 $4,185 80,500 80,600 $4,191 80,600 80,700 $4,197 80,700 80,800 $4,203 80,800 80,900 $4,209 80,900 81,000 $4,215 81,000 81,100 $4,221 81,100 81,200 $4,227 81,200 81,300 $4,233 81,300 81,400 $4,239 81,400 81,500 $4,245 81,500 81,600 $4,251 81,600 81,700 $4,257 81,700 81,800 $4,263 81,800 81,900 $4,269 81,900 82,000 $4,275 82,000 82,100 $4,281 82,100 82,200 $4,287 82,200 82,300 $4,293 82,300 82,400 $4,299 82,400 82,500 $4,305 82,500 82,600 $4,311 82,600 82,700 $4,317 82,700 82,800 $4,323 82,800 82,900 $4,329 82,900 83,000 $4,335

2025 Tax Rate Schedule for taxable income of $100,000 or more Important: You must use the Tax Tables instead of this Tax Rate Schedule if your taxable income is less than $100,000. Use this Tax Rate Schedule for any filing status claimed on the SC1040. Example of Tax Rate Schedule Computation: If South Carolina income subject to tax on SC1040, line 5 is $101,000, the tax is calculated as follows: If the amount on SC1040, line 5 is $100,000 or more: 1. Multiply the amount on line 5 by 6%; 2. Subtract $642; and 3. Enter the difference on line 6. Income from SC1040, line 5 X .06 (6%) - $642 subtract $642 (constant) amount of tax, entered on line 6 of SC1040 $101,000.00 $6,060 $5,418 2025 South Carolina Individual Income Tax Tables (Revised 6/17/25) 87,000 91,000 95,000 99,000 At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: At least But less than Your tax Is: If your taxable income is: 83,000 89,00085,000 93,000 97,000 $100,000 or more: Use the Tax Rate Schedule below 83,000 83,100 $4,341 83,100 83,200 $4,347 83,200 83,300 $4,353 83,300 83,400 $4,359 83,400 83,500 $4,365 83,500 83,600 $4,371 83,600 83,700 $4,377 83,700 83,800 $4,383 83,800 83,900 $4,389 83,900 84,000 $4,395 84,000 84,100 $4,401 84,100 84,200 $4,407 84,200 84,300 $4,413 84,300 84,400 $4,419 84,400 84,500 $4,425 84,500 84,600 $4,431 84,600 84,700 $4,437 84,700 84,800 $4,443 84,800 84,900 $4,449 84,900 85,000 $4,455 85,000 85,100 $4,461 85,100 85,200 $4,467 85,200 85,300 $4,473 85,300 85,400 $4,479 85,400 85,500 $4,485 85,500 85,600 $4,491 85,600 85,700 $4,497 85,700 85,800 $4,503 85,800 85,900 $4,509 85,900 86,000 $4,515 86,000 86,100 $4,521 86,100 86,200 $4,527 86,200 86,300 $4,533 86,300 86,400 $4,539 86,400 86,500 $4,545 86,500 86,600 $4,551 86,600 86,700 $4,557 86,700 86,800 $4,563 86,800 86,900 $4,569 86,900 87,000 $4,575 87,000 87,100 $4,581 87,100 87,200 $4,587 87,200 87,300 $4,593 87,300 87,400 $4,599 87,400 87,500 $4,605 87,500 87,600 $4,611 87,600 87,700 $4,617 87,700 87,800 $4,623 87,800 87,900 $4,629 87,900 88,000 $4,635 88,000 88,100 $4,641 88,100 88,200 $4,647 88,200 88,300 $4,653 88,300 88,400 $4,659 88,400 88,500 $4,665 88,500 88,600 $4,671 88,600 88,700 $4,677 88,700 88,800 $4,683 88,800 88,900 $4,689 88,900 89,000 $4,695 89,000 89,100 $4,701 89,100 89,200 $4,707 89,200 89,300 $4,713 89,300 89,400 $4,719 89,400 89,500 $4,725 89,500 89,600 $4,731 89,600 89,700 $4,737 89,700 89,800 $4,743 89,800 89,900 $4,749 89,900 90,000 $4,755 90,000 90,100 $4,761 90,100 90,200 $4,767 90,200 90,300 $4,773 90,300 90,400 $4,779 90,400 90,500 $4,785 90,500 90,600 $4,791 90,600 90,700 $4,797 90,700 90,800 $4,803 90,800 90,900 $4,809 90,900 91,000 $4,815 91,000 91,100 $4,821 91,100 91,200 $4,827 91,200 91,300 $4,833 91,300 91,400 $4,839 91,400 91,500 $4,845 91,500 91,600 $4,851 91,600 91,700 $4,857 91,700 91,800 $4,863 91,800 91,900 $4,869 91,900 92,000 $4,875 92,000 92,100 $4,881 92,100 92,200 $4,887 92,200 92,300 $4,893 92,300 92,400 $4,899 92,400 92,500 $4,905 92,500 92,600 $4,911 92,600 92,700 $4,917 92,700 92,800 $4,923 92,800 92,900 $4,929 92,900 93,000 $4,935 93,000 93,100 $4,941 93,100 93,200 $4,947 93,200 93,300 $4,953 93,300 93,400 $4,959 93,400 93,500 $4,965 93,500 93,600 $4,971 93,600 93,700 $4,977 93,700 93,800 $4,983 93,800 93,900 $4,989 93,900 94,000 $4,995 94,000 94,100 $5,001 94,100 94,200 $5,007 94,200 94,300 $5,013 94,300 94,400 $5,019 94,400 94,500 $5,025 94,500 94,600 $5,031 94,600 94,700 $5,037 94,700 94,800 $5,043 94,800 94,900 $5,049 94,900 95,000 $5,055 95,000 95,100 $5,061 95,100 95,200 $5,067 95,200 95,300 $5,073 95,300 95,400 $5,079 95,400 95,500 $5,085 95,500 95,600 $5,091 95,600 95,700 $5,097 95,700 95,800 $5,103 95,800 95,900 $5,109 95,900 96,000 $5,115 96,000 96,100 $5,121 96,100 96,200 $5,127 96,200 96,300 $5,133 96,300 96,400 $5,139 96,400 96,500 $5,145 96,500 96,600 $5,151 96,600 96,700 $5,157 96,700 96,800 $5,163 96,800 96,900 $5,169 96,900 97,000 $5,175 97,000 97,100 $5,181 97,100 97,200 $5,187 97,200 97,300 $5,193 97,300 97,400 $5,199 97,400 97,500 $5,205 97,500 97,600 $5,211 97,600 97,700 $5,217 97,700 97,800 $5,223 97,800 97,900 $5,229 97,900 98,000 $5,235 98,000 98,100 $5,241 98,100 98,200 $5,247 98,200 98,300 $5,253 98,300 98,400 $5,259 98,400 98,500 $5,265 98,500 98,600 $5,271 98,600 98,700 $5,277 98,700 98,800 $5,283 98,800 98,900 $5,289 98,900 99,000 $5,295 99,000 99,100 $5,301 99,100 99,200 $5,307 99,200 99,300 $5,313 99,300 99,400 $5,319 99,400 99,500 $5,325 99,500 99,600 $5,331 99,600 99,700 $5,337 99,700 99,800 $5,343 99,800 99,900 $5,349 99,900 100,000 $5,355