The South Carolina Department of Revenue (SCDOR) has notified tax professionals that some tax software programs are incorrectly calculating information on the SC1040 return.
Specifically, the SCDOR has identified issues with the calculation of:
- The South Carolina state tax addback on Line A of the SC1040
- The related conformity additions required on Line E of the SC1040
South Carolina conforms with the Internal Revenue Code as amended through December 31, 2024, and does not adopt the federal changes made with the One Big Beautiful Bill Act (OBBBA). As a result, this includes the increased standard deductions and the increased SALT cap from the OBBBA.
The SCDOR recommends that you review your software and verify that the additions on Line A and Line E are calculated correctly.
For more information, please contact SCDOR or visit their website at dor.sc.gov.
