2024 South Carolina State Tax Deadlines
If you are a resident or have been involved in significant business operations within South Carolina, you may be required to file South Carolina State Taxes. This page covers the most important tax deadlines and tax extensions for South Carolina in 2024.
South Carolina Business Tax Deadlines for 2024
C Corporation
South Carolina C Corporation Tax Deadlines for 2024
You must file & pay Corporate Income Taxes in South Carolina by April 15, 2025.
- File Online: Through the South Carolina Department of Revenue's online services.
- File by Mail: Must be postmarked by the due date.
Applicable Forms:
SC1120 – South Carolina C Corporation Income Tax Return.
Extension to File Taxes in South Carolina for 2024
To extend the filing deadline, ensure payment for taxes for the fiscal year 2024 is sent by April 15, 2025.
The Extension Deadline is October 15, 2025, to file your South Carolina corporate income tax return.
South Carolina automatically grants 6 months extensions on filing corporation income taxes, if a federal extension is filed. This means you do not need to file for an extension in South Carolina. If there is an amount due request a state extension and submit payment at dor.sc.gov/pay.
This is an extension to FILE, not an extension to PAY – payment is still due by April 15, 2025.
Pass-Through Entities
South Carolina S Corporation & Partnership Tax Deadlines for 2024
Filing deadline in South Carolina is March 15, 2025.
- File Online: Through the South Carolina Department of Revenue's online services.
- File by Mail: Must be postmarked by the due date.
Applicable Forms:
SC1120S – S-Corporation Income Tax Return
SC1065 – Partnership Income Tax Return
Extension to File S Corporation & Partnership Taxes in South Carolina for 2024
Payments for taxes for the fiscal year 2024 must be sent by March 15, 2025.
The Extension Deadline is September 15, 2025, for filing your South Carolina S Corporation or Partnership income tax return.
South Carolina automatically grants 6 months extensions on filing pass-through entity income tax return, if a federal extension is filed. This means you do not need to file for an extension in South Carolina. If there is an amount due request a state extension and submit payment at dor.sc.gov/pay.
This is an extension to FILE, not an extension to PAY – payment is still due by March 15, 2025.
South Carolina Individual Tax Deadlines for 2024
Estimated Tax Deadline for South Carolina 2024
Estimated tax payments should be made on:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
See the SC1040ES instructions for the amount to pay with each voucher.
Individual Tax Deadline for South Carolina 2024
You must file & pay Individual Income Taxes in South Carolina by April 15, 2025.
- File Online: Through the South Carolina Department of Revenue's online services.
- File by Mail: Must be postmarked by the due date.
Applicable Forms:
SC1040 – South Carolina Individual Income Tax Return
Extension to File Taxes in South Carolina for 2024
You must send payment for taxes for the fiscal year 2024 by April 15, 2025.
The Extension Deadline is October 15, 2025, to file your South Carolina Individual Income tax return.
South Carolina will automatically grant a 6 months extension on filing personal income taxes if a federal extension is filed and there is no tax due. This means you do not need to file for an extension in South Carolina if you file a federal extension, attach the federal extension to the state return and have no tax due in South Carolina. If you do NOT file a federal extension or have tax due, file Form SC4868.
This is an extension to FILE, not an extension to PAY – payment is still due by April 15, 2025.
Estates Tax Deadline for South Carolina 2024
South Carolina does not have an Estate Tax.
Farmer and Fisherman Taxes for South Carolina 2024
If at least 2/3 of your gross income for the taxable year is derived from farming, you may pay estimated tax at any time on or before January 15, 2025. If you wait until January 15, 2025, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2025, and pay the total tax at that time, they need not file estimated tax.
Sources
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
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