{ "$comment": "South Carolina 2025: 0%/3%/6% on federal taxable income (IRC as of 31 Dec 2024, so pre-OBBBA standard deduction) less dependent exemptions.", "country": "us", "jurisdiction": "us-sc", "taxYear": "2025", "period": { "start": "2025-01-01", "end": "2025-12-31", "tz": "America/New_York" }, "status": "provisional", "engine": "us-payroll@1", "currency": "USD", "revision": 1, "params": { "incomeTax": { "kind": "brackets", "incomeBase": "stateWages", "brackets": { "single": [ { "upTo": "3560", "rate": "0" }, { "upTo": "17830", "rate": "0.03" }, { "upTo": null, "rate": "0.06" } ], "mfj": [ { "upTo": "3560", "rate": "0" }, { "upTo": "17830", "rate": "0.03" }, { "upTo": null, "rate": "0.06" } ], "mfs": [ { "upTo": "3560", "rate": "0" }, { "upTo": "17830", "rate": "0.03" }, { "upTo": null, "rate": "0.06" } ], "hoh": [ { "upTo": "3560", "rate": "0" }, { "upTo": "17830", "rate": "0.03" }, { "upTo": null, "rate": "0.06" } ] }, "deductions": [ { "type": "fixed", "id": "federal-standard-deduction-irc-2024", "label": "Federal standard deduction as conformed (pre-OBBBA amounts)", "amount": { "single": "15000", "mfj": "30000", "mfs": "15000", "hoh": "22500" } }, { "type": "perPerson", "id": "dependent-exemption", "label": "South Carolina dependent exemption", "filer": { "single": "0", "mfj": "0", "mfs": "0", "hoh": "0" }, "perDependent": "4930" } ], "credits": [] }, "conformity": { "k401": true, "k403b": true, "k457": true, "hsa": true, "healthFsa": true, "dependentCareFsa": true, "section125": true }, "programmes": [] }, "rounding": { "unit": "0.01", "mode": "halfUp", "stage": "perLine" }, "knownCliffs": [], "notModelled": [ "South Carolina 2025 starts from federal taxable income; because South Carolina conforms to the IRC as of 31 Dec 2024 (SC Information Letter #26-4), the OBBBA standard-deduction increase and tips/overtime/senior deductions are added back. MoneyOtter models this exactly for wage earners by starting from federal AGI (= state wages) and deducting the pre-OBBBA standard deduction ($15,000 / $30,000 / $15,000 / $22,500). If the Legislature later conforms for 2025, the deduction becomes $15,750 / $31,500 / $15,750 / $23,625", "Deduction for dependents under age 6 (an additional $4,930 each) — the engine does not know children's ages", "South Carolina tax tables (taxable income under $100,000) are in $50/$100 rows and whole dollars, and the $100,000+ schedule uses a rounded $642 constant; MoneyOtter computes the exact bracket tax (differences under $1.50)", "Itemized deductions, retirement/military/age-65 deductions, two-wage-earner credit (up to $210, 2025), earned income tax credit, child and dependent care credit" ], "sources": [ { "field": "period", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040Instr_2025.pdf", "title": "SCDOR — 2025 SC1040 instructions (calendar year)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.kind", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040TT_2025.pdf", "title": "Graduated/flat income tax on wages: SCDOR — 2025 SC1040TT tax tables (rev. 6/17/25): 0% to $3,560, 3% to $17,830, 6% above (top rate 6% for 2025)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.incomeBase", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040Instr_2025.pdf", "title": "SCDOR — 2025 SC1040 line 1 is federal taxable income (modelled as federal AGI less the conformed standard deduction)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.brackets", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040TT_2025.pdf", "title": "SCDOR — 2025 SC1040TT tax tables (rev. 6/17/25): 0% to $3,560, 3% to $17,830, 6% above (top rate 6% for 2025)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.brackets", "url": "https://dor.sc.gov/forms-site/Forms/WH1603F_2025.pdf", "title": "SCDOR — WH-1603F 2025: indexed bracket boundaries $3,560 and $17,830", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.deductions.0", "url": "https://www.dor.sc.gov/sites/dor/files/policies/IL26-4(revised).pdf", "title": "SCDOR Information Letter #26-4 (revised 30 Jan 2026): South Carolina conforms to the IRC as of 31 Dec 2024; OBBBA standard-deduction increase ($750 / $1,500 / $1,125) and tips, overtime, senior deductions must be added back for 2025", "retrieved": "2026-10-07", "note": "H.3368 (2026), which would have updated conformity, failed second reading in the Senate on 31 Mar 2026; no later conformity act found as of 7 Oct 2026." }, { "field": "params.incomeTax.deductions.0", "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf", "title": "IRS Rev. Proc. 2024-40 §3.15: 2025 basic standard deduction before OBBBA ($15,000 single/MFS, $30,000 MFJ, $22,500 HoH)", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.deductions.1", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040Instr_2025.pdf", "title": "SCDOR — 2025 SC1040 line w: South Carolina dependent exemption $4,930 per eligible dependent", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.credits", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040Instr_2025.pdf", "title": "SCDOR — no standard personal credit (credits listed under notModelled)", "retrieved": "2026-10-07" }, { "field": "params.conformity", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040Instr_2025.pdf", "title": "SCDOR — SC1040 starts from the federal return (IRC conformity), so federally excluded 401(k)/403(b)/457(b), HSA and cafeteria-plan amounts stay excluded", "retrieved": "2026-10-07" }, { "field": "params.programmes", "url": "https://dor.sc.gov/sites/dor/files/forms/WH105.pdf", "title": "SCDOR — withholding guide (income tax withholding only; no employee-paid state payroll programme)", "retrieved": "2026-10-07" }, { "field": "rounding", "url": "https://dor.sc.gov/sites/dor/files/forms/SC1040Instr_2025.pdf", "title": "MoneyOtter rounds lines to the cent", "retrieved": "2026-10-07" } ] }