1350                                    STATE OF SOUTH CAROLINA
                                       DEPARTMENT OF REVENUE                               I-348
                                                                                           (Rev. 8/5/19) 
dor.sc.gov                   COMPOSITE FILING INSTRUCTIONS                                 3499

What is a composite return?  
 • A composite return is a single return filed by a Partnership, S Corporation, or Limited Liability Company (LLC) 
taxed as a Partnership or S Corporation on behalf of two or more nonresident individuals, trusts, or estates who 
are partners of the Partnership, shareholders of the S Corporation, or members of the LLC. 
 • It allows S Corporations or Partnerships to compute and report the South Carolina income and tax for electing 
nonresident shareholders or partners on a single SC1040 Individual Income Tax Return.  
 • To file a composite return, all participants must have the same tax year. 
 • Corporate partners and members may not participate in a composite return. 

What form do I use and when is the return due?  
 • Use the SC1040 Individual Income Tax Return. 
 • The composite return is due on or before the 15th day of the fourth month following the taxable year end of the 
shareholders, partners, or members. 

How do I extend the filing due date of a composite return?  
 • Request your extension to file by paying your balance due on our free tax portal, MyDORWAY at dor.sc.gov/pay. 
Select Individual Income Tax Payment to get started. Your payment on MyDORWAY automatically submits your 
filing extension request. No additional form or paperwork is required.  
 • To request a filing extension by paper, complete the SC4868. Use the name and FEIN of the S Corporation, 
Partnership, or LLC, and check the Composite Filer box. 

How do I complete a composite return?  
 • Enter the name, address, and FEIN of the S Corporation, Partnership, or LLC. 
 • Do not use “Composite Return for” or “Shareholders/Partners/Members of” in the name. 
 • Check the Composite Return box on the front of the return. 
 • Check the Single filing status.  
 • See the I-338 Composite Return Affidavit at dor.sc.gov/forms for information on calculating the tax on a 
composite return. 
 • Calculate the tax separately on each participant’s share of income and add the amounts to get the total tax due. 
Attach a schedule with these calculations. 
 • An authorized partner of the partnership, an authorized officer of the S Corporation, or an authorized member of 
the LLC must sign the composite return. 

What are the Estimated Tax payment requirements?  
 • The tax due on a composite return is subject to the declaration of Estimated Tax rules. See the SC1040ES or 
SC1041ES and instructions at dor.sc.gov/forms to learn more. 
 • Pay Estimated Tax online using our free tax portal, MyDORWAY, at dor.sc.gov/pay. Select Individual Income 
Tax Payment to get started. No additional form or paperwork is required. 
 • You can submit Estimated Tax payments by mail by completing the SC1040ES. Use the name and FEIN of the S 
Corporation, Partnership, or LLC, and check the Composite Filer box.