Who we work with in Fort Mill
Fort Mill has grown fast, and a lot of that growth is people who work in Charlotte and chose to live in South Carolina. It is also home to a growing number of small businesses that serve both sides of the line.
Our Fort Mill and Tega Cay clients tend to be:
- Households with a Charlotte paycheck and a South Carolina address
- Business owners registered in SC with customers, jobs or employees in NC
- Real estate investors with rentals in one or both states
- Newcomers filing their first part-year returns after moving from another state
We are based in Waxhaw, a short drive east across the state line, and everything we do is virtual.
How we help each kind of Fort Mill client
Business owners
Outsourced accounting with your returns included, sales tax and payroll that follow the right state, and a yearly look at South Carolina's 3% rate on active trade or business income. Businesses that work in Charlotte too often need a North Carolina filing as well. See outsourced accounting for business owners.
Contractors and trades
Crews that work jobs on both sides of the line need business licenses where they work, the right state on payroll, and job costing that shows which jobs make money. See accounting for contractors.
Real estate investors
A Fort Mill rental is taxed at South Carolina's 6% assessment ratio, not the 4% owner occupied ratio, so the property tax bill is part of the return on the deal. Rentals in North Carolina mean a nonresident NC return. See real estate investor tax strategy and our note on 1031 exchanges.
South Carolina specifics that come up
Business licenses
Unlike North Carolina, South Carolina cities and counties require business licenses. Businesses inside Fort Mill town limits license with the Town of Fort Mill. Tega Cay, Rock Hill and unincorporated York County each have their own rules. Under South Carolina's standardized business license system, licenses run on the same yearly cycle statewide and renewals are due by April 30.
How South Carolina taxes business income
South Carolina has a special lower rate for active trade or business income from pass-through businesses, which owners can elect on their individual return. It is not automatic, and whether it helps depends on your other income. South Carolina also offers an elective entity level tax for partnerships and S corps, similar to North Carolina's.
Annual filings
South Carolina LLCs taxed as partnerships or disregarded entities do not file an annual report with the state. Corporations, including S corps, file an annual report with their income tax return.
Property tax
South Carolina taxes an owner occupied primary residence at a much lower assessment ratio than rentals and second homes, but you have to apply for it with York County. Rental owners, and anyone who never applied, pay the higher ratio.
South Carolina and North Carolina side by side
Fort Mill households often deal with both states in the same year. The 2026 numbers below come from the two state revenue departments. Rates change by law, so we confirm them again when we prepare your return.
| Item | South Carolina | North Carolina |
|---|---|---|
| Individual income tax, 2026 | 1.99% on taxable income up to $30,000, 5.21% above it (top rate was 6% for 2025) | Flat 3.99% (4.25% for 2025) |
| Pass-through business income | Optional 3% rate on active trade or business income, plus an optional 3% entity level election | Optional entity level election at the individual rate |
| Local business license | Required by most cities and counties, renewed by April 30 | Generally none since 2015 |
| Home property tax | 4% assessment ratio on your legal residence if you apply, 6% otherwise | No general owner occupied ratio; county and town rates apply to the full assessed value |
The 2026 South Carolina changes also replaced the federal standard deduction with a new South Carolina deduction, so a 2026 South Carolina return will not look like your 2025 one.
Working in Charlotte, living in Fort Mill
If you work in North Carolina and live in South Carolina, you file two returns every year: a North Carolina nonresident return for the wages earned in NC, and a South Carolina resident return reporting everything, with a credit for the NC tax.
In practice that is a North Carolina Form D-400 with Schedule PN, and a South Carolina SC1040 with Schedule SC1040TC for the credit. The credit is based on the tax actually computed on your North Carolina return, not on what was withheld from your paycheck, which is why the NC return has to be right first.
The details that trip people up are withholding for the wrong state, days worked from home in SC, and a spouse who works in a different state from you. We walk through all of it on the NC and SC dual-state taxes page.
What we do for Fort Mill clients
- Tax preparation: SC resident, NC nonresident and part-year returns
- Tax planning, including the SC business income election and entity level tax
- Outsourced accounting for SC businesses
- LLC formation and S corp setup in either state
- Real estate tax strategy for rentals on either side of the line
We also work with clients in Tega Cay, Rock Hill, Indian Land and Lancaster. See all service areas.
From our insights
Plain English articles on the questions our clients ask most. More on the insights page.
Questions we get asked
Do you have an office in Fort Mill?
No. Our office is in Waxhaw, NC, a short drive from Fort Mill across the state line. The whole process is virtual, over Google Meet, secure upload and electronic signature, so you never need to make the trip. Fort Mill and Tega Cay clients work with us exactly the way our Waxhaw clients do.
Can a North Carolina CPA prepare my South Carolina return?
Yes. A CPA can prepare returns for any state. We prepare South Carolina resident and nonresident returns regularly, usually together with a North Carolina return. When both are needed, we handle the credit for the North Carolina tax as part of the same engagement, so the two returns match.
I live in Fort Mill and work in Charlotte. What do I file?
Two returns every year. You file a North Carolina nonresident return for the wages earned working in NC and a South Carolina resident return reporting all your income, with a credit for the NC tax. Watch for withholding to the wrong state and for days you worked from home in South Carolina.
Do I need a business license in Fort Mill?
Generally yes, if your business operates inside Fort Mill town limits. South Carolina municipalities and counties require business licenses, and renewals are due by April 30 each year. Businesses in unincorporated York County or other towns follow that jurisdiction's rules.
How do I get the lower property tax rate on my Fort Mill home?
South Carolina taxes an owner occupied primary residence at a much lower assessment ratio than rentals and second homes, but it is not automatic. You have to apply with York County. Rental owners, and homeowners who never applied, pay the higher ratio, so new South Carolina residents should apply after buying.
What are South Carolina's income tax rates for 2026?
South Carolina changed its rates starting with the 2026 tax year. Taxable income up to $30,000 is taxed at 1.99% and income above that at 5.21%, down from a top rate of 6% for 2025. The optional 3% rate on active trade or business income from pass-through businesses is still available. Returns for 2026 are due April 15, 2027.
Do you work with clients in Tega Cay, Rock Hill and Indian Land?
Yes. We work with clients across Fort Mill, Tega Cay, Rock Hill, Indian Land and Lancaster, plus Charlotte and Union County on the North Carolina side. Everything happens over Google Meet, a secure portal and electronic signature, so where you live on either side of the line does not change how we work.