2026 · South Carolina · H-1B
On a $120,000 H-1B salary in South Carolina, a single worker pays about $17,570 of federal income tax, $9,180 of Social Security and Medicare and $5,286 of South Carolina income tax, and keeps $87,964.
2026 figures, last updated .
Estimated 2026 take-home pay
$74,936
Out of $100,000 a year before tax.
Income
H-1B pay
$100,000
Taxes
Federal income tax
$13,170
Social Security & Medicare (FICA)
$7,650
South Carolina income tax
$4,244
Total tax
$25,064
Take-home
Take-home pay
$74,936
Federal (Form 1040)
Wages $100,000 − pre-tax payroll $0 = $100,000 (W-2 box 1)
= adjusted gross income $100,000 − deduction $16,100 = taxable $83,900
FICA
FICA wages $100,000: Social Security $6,200, Medicare $1,450.
South Carolina
Starting income $100,000 = taxable $100,000 → tax $4,244
Sources: IRS Rev. Proc. 2025-32 (brackets, standard deductions, child tax credit), Notice 2025-67 and Rev. Proc. 2025-19 (401(k), IRA, HSA limits), SSA 2026 wage base, Publication 519, and each state's revenue department.
FICA from the first H-1B day
Married? File jointly
About South Carolina
South Carolina rebuilt its income tax for 2026 (Act 110): two rates and a $15,000 deduction ($30,000 for a married couple filing jointly) that shrinks above $40,000 of income ($80,000 jointly) and is gone at $95,000 ($190,000).
Estimate for 2026 W-2 wages in one state for the whole year. It is not tax advice and not your withholding. Not included: self-employment tax on 1099 pay (15.3%, which H-4 EAD freelancers owe), the dependent care and other credits, state child credits, other income, catch-up contributions, and a spouse's 401(k).
On a $120,000 H-1B salary in South Carolina, a single worker pays about $17,570 of federal income tax, $9,180 of Social Security and Medicare and $5,286 of South Carolina income tax, and keeps $87,964. Filing jointly with a spouse who has no income, the same salary keeps $96,489.
| Salary | Federal income tax | Social Security & Medicare | South Carolina income tax | After tax, single | After tax, jointly |
|---|---|---|---|---|---|
| $80,000 | $8,770 | $6,120 | $2,988 | $62,122 | $67,001 |
| $100,000 | $13,170 | $7,650 | $4,244 | $74,936 | $81,745 |
| $120,000 | $17,570 | $9,180 | $5,286 | $87,964 | $96,489 |
| $150,000 | $24,734 | $11,475 | $6,849 | $106,942 | $116,904 |
| $200,000 | $36,734 | $14,339 | $9,454 | $139,473 | $149,867 |
Figures last updated .
The student exemption ends with F-1 status: 7.65% Social Security and Medicare comes out of H-1B pay from the first day, even in a nonresident year.
A full year on H-1B makes you a resident alien: the same brackets as a citizen, the $16,100 standard deduction, $32,200 filing jointly.
An October 1 start leaves 92 days in H-1B status, so within your five student years you stay a nonresident for that year. OPT months stay FICA-free.
Residency and status changes
F-1 to H-1B: how to file your first tax return after the switch
When your residency starts after a change from F-1 to H-1B in tax year 2026: the day count, the three common cases, the first-year choice, dual-status returns, Form 8843 and Social Security tax.
OPT, CPT and work
Switching from F-1 to H-1B in 2026: your tax checklist
What to check before your H-1B starts, on your first H-1B paycheck, on December 31 and in the 2027 filing season, with a worked October 1 example.
OPT, CPT and work
OPT vs STEM OPT vs H-1B: take-home pay on the same salary (2026)
Estimated 2026 take-home pay on one salary from OPT to STEM OPT to H-1B, and the two things that change it: tax residency and Social Security and Medicare tax.
Residency and status changes
F-1 to H-1B and married: can a joint return lower your 2026 tax?
The IRS choices behind a joint 2026 Form 1040 after an H-1B start, how a start by July 2 or on October 1 changes the route, and an example where the joint return costs $8,072 less.
Residency and status changes
H-1B with a spouse in India or abroad: can you file a joint return?
The three 2026 filing statuses for an H-1B resident whose nonresident spouse lives in India or another country, a worked example on $100,000, and what the joint-return choice costs in later years.
Residency and status changes
What is a dual-status tax return? When F-1 students need one
On a 2026 dual-status return, your status on December 31 decides which form is the return, and the $16,100 standard deduction is lost even for the resident months.
Residency and status changes
Do resident or nonresident aliens pay more tax in 2026?
A resident alien gets the $16,100 standard deduction but pays 7.65% Social Security and Medicare tax. We ran the same 2026 wages both ways in four states.
About $5,286 on $120,000 for a single filer in 2026. South Carolina taxes an H-1B worker like any resident of the state: H-1B is not a special category for state tax.
Federal income tax and 7.65% Social Security and Medicare.
Yes, if your income is over South Carolina's filing threshold, which most full-time salaries are: as a resident of South Carolina if you live there, or as a nonresident if you only work there. In the year you move to the state you usually file as a part-year resident.
Yes, and it usually lowers the tax: the joint standard deduction is $32,200 and every bracket is twice as wide. On $120,000 in Texas with a spouse who has no income, federal income tax falls from $17,570 to $10,040. A spouse who is not a resident by days can still be on the return if you both choose to treat them as one (IRC 6013(g)); they need an SSN or an ITIN.
With a spouse abroad: Filing jointly with a nonresident spouse
If the year is within your five student years and your H-1B starts on October 1, you have 92 days in H-1B status and are a nonresident for the whole year: Form 1040-NR, no standard deduction, and Social Security and Medicare only on the H-1B pay. A start on or before July 2 usually makes it a dual-status year. In your sixth calendar year you are a resident all year. Pick your H-1B start date above to work it out.
Step by step: Your first tax return after F-1 to H-1B
Take-home pay on an H-1B salary in every state and DC for 2026, single or filing jointly with an H-4 spouse.
Which return to file after the switch from F-1, how the 183 days are counted, and when Social Security starts. F1TaxReturn prepares student returns; it does not prepare Form 1040 or dual-status returns.
Read the guide