Fs 102 2015 form-2025

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The late payment penalty starts at 0.5% of your balance due per month, but this amount can increase an additional 0.5% each month the balance is unpaid. If your bill remains unsatisfied, the penalty can reach 25% of the South Carolina tax you owe.
Your specific tax situation will determine which payment options are available to you. Payment options include full payment, a short-term payment plan (paying in 180 days or less) or a long-term payment plan (installment agreement) (paying monthly).
Notwithstanding any other provision of law, for tax years beginning after 2024, no tax may be imposed on the South Carolina taxable income of individuals, estates, and trusts. Any provision of law that requires the imposition or imposition-related requirements, such as filings and withholdings, are no longer effective.
If you chose email as your communication preference, you will receive an email that your tax forms are available to access through your Covered California secured mailbox. You will need to sign in to your account to download and print your forms.
To request a payment plan apply online at dor.sc.gov/payplan or complete the applicable sections below. A nonrefundable payment plan fee of $45 will be applied to your balance.
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South Carolina taxpayers ages 65 and older do not need to file a state income tax return in most cases. If your gross income is less than the federal gross income filing requirement, you shouldnt be required to file a SC state return.

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