Does South Carolina have an e-filing requirement?
Yes, the South Carolina General Assembly enacted legislation under Section 12-54-250 of the SC Code of Laws allowing the SC Department of Revenue to mandate electronic filing if the tax return preparer prepares 100 or more returns for a tax period for the same tax year. The mandate became effective starting in 2007.
See the Preparer Electronic Filing Mandate Frequently Asked Questions on the SC Department of Revenue website for more information.