By: SCDOR
This article originally appeared in the Winter 2025 issue of the South Carolina CPA Report
The SCDOR has some tips to help you and your clients through tax season and the rest of 2025
- Give your clients a boost by paying on MyDORWAY – If your clients owe a balance after filing, make their payment on MyDORWAY, our free online tax portal, at dor.sc.gov/pay. Encourage clients who need to make estimated payments throughout the year to sign up for a MyDORWAY account at dor.sc.gov/MyDORWAY-signup.
- Update your client’s address – If your client has moved since filing their last return, be sure we have their correct mailing address, even if they will receive a direct deposit refund. Clients with a MyDORWAY account can update their address by logging in, clicking the More tab, and selecting Manage Names & Addresses. Those without a MyDORWAY account can use the SC8822I for individuals or SC8822B for businesses.
- Help your clients choose direct deposit – The SCDOR strongly recommends that taxpayers choose to receive their refund by direct deposit. As a tax preparer, make sure your clients have the option to choose direct deposit before you submit their returns.
- Direct your clients to the SCDOR’s resources for 24/7 assistance – More than 100,000 customers have visited dor.sc.gov/YouTube this year and watched one of the SCDOR’s helpful explainer videos, including over a dozen videos designed to help taxpayers file their Income Tax returns. Also, the SCDOR publishes helpful advice throughout the year at dor.sc.gov/tax-tips.
New for the 2025 filing season:
- An increase in the dependent exemption – The exemption amount for tax year 2024 is $4,790, up from $4,610. The exemption is allowed for each eligible dependent, including both qualifying children and qualifying relatives.
- A reduction in the Income Tax rate – The 2024top marginal rate is 6.2%, down from 6.4%. Use the 2024 SC1040 Tax Tables to determine your client’s rate.
- Deduction increases – Two deductions have doubled for Tax Year 2024:
- The Volunteer Deduction increases from $3,000 to $6,000 for qualifying volunteer firefighters, rescue squad workers, Hazmat team members, reserve police officers, and others. Claim on line J of the Individual Income Tax return.
- The Subsistence Allowance Deduction increases from $8 to $16 for each regular workday for police and all commissioned law enforcement officers, full-time firefighters, and full-time emergency medical service personnel. Claim on line S of the Individual Income Tax return.
- See the SC1040 Instructions for full details about who qualifies for both deductions.
And remember, the SCDOR is always here to help.
- Find forms referenced in this article at dor.sc.gov/forms.
- Helpful Individual Income Tax resources are available 24/7 at dor.sc.gov/iit.
- Checking on a client’s refund? Get started at dor.sc.gov/refund.
- Need guidance when using MyDORWAY? Click the Can I help? icon at the top of the screen to chat with Dorwin, our 24/7 virtual assistant.
