Upstate · Midlands · Lowcountry · 46 counties
South Carolina CPA Firm.
While our offices sit in North Carolina, South Carolina is integral to our practice. The Charlotte headquarters is 20 minutes from Rock Hill and Fort Mill, 90 minutes from Spartanburg and Greenville SC, and a half-day drive from Columbia and Charleston. We file SC individual and business returns across all 46 counties, with concentrated client volume in the Upstate corridor.
Anchor office
Charlotte HQ
2740 East WT Harris Blvd, Suite 200, Charlotte, NC 28213
SC tax filings we routinely handle
Form SC-1040 (individual), Form SC-1120 (C corporation), Form SC-1120S (S corporation), Form SC-1065 (partnership), Form SC-1041 (fiduciary), the SC active-trade-or-business income flat rate election, the SC PTE election, and multi-state apportionment for SC businesses with NC operations.
SC personal income tax
South Carolina uses a graduated income tax with rates from 0% to 6.4% for 2024, with a top rate scheduled to continue decreasing under recent SC legislation. The state allows a separate flat 3% rate for active trade or business income on pass-through entities that elect it under S.C. Code 12-6-545.
SC PTE election
South Carolina permits pass-through entities to elect to be taxed at the entity level under S.C. Code 12-6-545(B). The election creates a federal tax deduction at the entity level and a credit at the owner level. Whether the election is worthwhile depends on owner residency, the federal SALT cap, and the entity's SC apportionment factor.
Upstate SC concentration
Our SC client concentration is heaviest in York County (Rock Hill, Fort Mill, Tega Cay, Indian Land), Lancaster County (Indian Land), Spartanburg County (Spartanburg, Boiling Springs), and Greenville County (Greenville, Greer, Mauldin, Simpsonville). We also serve clients in Richland County (Columbia), Charleston County, and Horry County (Myrtle Beach area) entirely remotely.
Cities we serve
32 named cities and towns. Don't see yours? Call — we work with clients in all 50 states.
Counties served
York · Lancaster · Spartanburg · Greenville · Anderson · Cherokee · Pickens · Oconee · Richland · Lexington · Charleston · Berkeley · Dorchester · Beaufort · Horry · Florence
Frequently Asked
South Carolina questions, answered.
Are you licensed to practice in South Carolina?
Yes. KGOB partners are licensed to practice public accounting in South Carolina through reciprocity with the South Carolina Board of Accountancy. We file SC returns and represent SC clients before the SC Department of Revenue.
Do you handle the Upstate SC manufacturing tax incentives?
Yes. South Carolina offers a substantial portfolio of manufacturing and economic-development incentives: jobs tax credits, investment tax credits, the multi-county industrial park (MCIP) credit, port volume credits, R&D credits, and the abandoned-buildings revitalization credit. We work with Upstate manufacturers on these regularly.
Can you help with SC residency planning for someone moving from NC?
Yes. The 183-day test, statutory domicile factors, and the SC Form I-309 nonresident apportionment rules all matter when changing residency between NC and SC. We model the federal-tax-equivalent and state-tax-equivalent outcomes before clients make the move.