Per the 2024 SC1040 Individual Income Tax Instructions, the mailing address for your amended South Carolina return is based on whether you are receiving a refund or have a balance due:
Refunds or zero tax:
SC1040 Processing Center
PO Box 101100
Columbia, SC 29211-0100
Balance due:
Taxable Processing Center
PO Box 101105
Columbia, SC 29211-0105
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