The mailing
address to file your South Carolina Form SC1040, Individual Income Tax Return, will vary, based on whether you enclosing a tax payment or not:
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REFUNDS OR NO TAX DUE: SC1040 Processing Center, PO Box 101100, Columbia, SC 29211-0100
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TAX DUE: Taxable Processing Center, PO Box 101105, Columbia, SC 29211-0105
