South Carolina's individual income tax tables state the amount of tax liability by taxable income up to $100,000 and the formula for calculating tax on taxable income over $100,000, as stated on the Department of Revenue South Carolina Tax Tables (Form SC1040TT). Tax rates do not vary by filing status.
South Carolina publishes its tax forms and tables on the state's Department of Revenue website with instructions and deadlines for filing. As of July 2015, forms for the tax years 2012 to 2014 are available for download. Individual tax returns South Carolina can be filed either on paper on electronically using form SC1040. The filing deadline for paper returns is April 15, but electronic filers can submit their returns until May 1 without penalty, according to the Department of Revenue.
South Carolina's income tax rates vary from a minimum rate of zero percent on taxable income up to $2,899 to a maximum rate of seven percent, according to the Department of Revenue's Form SC1040TT for 2014. The tax rate gradually increases as taxable income rises, and the brackets are adjusted for inflation annually. For 2014, taxable income over $100,000 is taxed at a flat seven percent rate minus $490. The rates for incomes between $2,900 and $100,000 ranged from three percent to seven percent, according to CarolinaLiving.com.