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Stay informed on all the SCDOR forms updates and changes.

SC1040ES and SC1041ES - Declaration of Estimated Tax forms for tax year 2025 coming in late February
The SC1040ES and SC1041ES will be available in late February once the 2025 tax rate is determined.

Tax Forms

Corporate Tax Returns

Download the Corporate 1D Barcode Specifications. (Post Date: 08-08-24)

Download the Corporate 2D (Data Matrix) Barcode Specifications. (Post Date: 04-19-24)

Form Name	Form Number	Revised Date	Post Date
SCANLINE FORMS - TEST CASES REQUIRED:
Corporation Declaration of Estimated Income Tax	SC1120CDP	04-11-22	09-01-22
Application for Automatic Extension to File Corporate Tax Return	SC1120T	05-03-22	09-01-22
Corporate Income Tax Payment Voucher	SC1120V	05-04-22	09-01-22
INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:
Instructions for C and S Corporation Income Tax Returns	SC1120I	09-23-24	10-10-24
OTHER FORMS - SUBMIT ONE BLANK COPY:
Notification to Lock in County Designation	SC616	Revised Form Dates07-31-19	Post Date09-19-19
Exempt Organization Business Tax Return	SC990T	06-06-23	08-10-23
'C' Corporation Income Tax Return	SC1120	03-15-24	08-08-24
'S' Corporation Income Tax Return	SC1120S	05-07-24	08-08-24
Withholding Tax on Income of Nonresident Shareholders	SC1120SWH	06-16-22	09-01-22
Corporate Tax Credits	SC1120TC	07-11-24	08-08-24Post Date
Public Utility Tax Return	SC1120U	05-25-23	08-10-23
Bank Tax Return	SC1101B	Revised Form Dates05-04-22	09-01-22
Savings and Loan Association Tax Return	SC1104	05-30-23	08-10-23
Initial Annual Report of Corporations	CL1	08-09-23	04-19-24
Annual Report of Electric Cooperative Corporation Property and Gross Receipts	CL4	Revised Form Dates06-07-22	09-01-22
Underpayment of Estimated Tax by Corporations	SC2220	11-25-24	12-17-24
Shareholder's Share of South Carolina Income, Deductions, Credits, etc	SC1120SK1	09-29-21	Post Date10-04-21
Corporate Income Tax Declaration for Electronic Filing	SC8453C	08-03-21	Post Date09-29-21
Form NameUpdate Name/Address/Contact Information for Business	Form Number SC8822B	10-30-23	Post Date11-14-23
Composite Filing Instructions	I348	Revised Form Dates06-01-20	Post Date08-24-20
Schedule for Business Closure or Organizational Change	I349	02-21-18	02-22-18
Active Trade or Business Income for Electing Partnerships and S Corporations	I435	02-20-24	08-08-24

Fiduciary and Partnership Tax Returns

Download the Fiduciary and Partnership 1D Barcode Specifications. (Post Date: 08-08-24)

Form Name	Form Number	Revised Date	Post Date
SCANLINE FORMS - TEST CASES REQUIRED:
Fiduciary Declaration of Estimated Tax	Form NumberSC1041ES	Revised DateUnder revision	02-22-24Post Date
Fiduciary Income Tax Payment Voucher	SC1041V	05-04-22	08-31-22
Partnership Declaration of Estimated Tax	SC1065ES	04-26-22	09-01-22
Partnership Tax Payment Voucher	SC1065V	04-26-22	09-01-22
Request For Extension of Time to File South Carolina Return for Fiduciary and Partnership	SC8736	05-03-22	08-31-22
OTHER FORMS - SUBMIT ONE BLANK COPY:
Fiduciary Income Tax Return	SC1041	07-11-24	08-08-24
Beneficiary's Share of South Carolina Income, Deductions, Credits, Etc.	SC1041K1	08-02-23	02-15-24
Partnership Return	SC1065	03-06-24	08-07-24
Partner's Share of SC Income, Deductions, Credits, Etc.	Form NumberSC1065K1	09-29-21	Post Date 10-04-21
Active Trade or Business Income Reduced Rate Computation	I335	07-10-24	08-08-24
Active Trade or Business Income for Electing Partnerships and S Corporations	I435	02-20-24	08-08-24

Individual Income Tax Returns

Download the Individual Income 1D Barcode Specifications. (Post Date: 08-08-24)
Download the Individual Income 2D (Data Matrix) Barcode Specifications. (Post Date: 04-19-24)
If you offer 2D barcode support for the SC1040, please download the following:

2D Barcode Specifications (Post Date: 10-03-24)
2024 Test Cases (Post Date: 10-03-24)

Form Name	Form Number	Revised Date	Post Date
SCANLINE FORMS - TEST CASES REQUIRED:
Individual Income Tax Electronic Payment Voucher	SC1040V	04-16-24	08-08-24
Individual Declaration of Estimated Tax	SC1040ES	Under revision	02-22-24
Request for Extension of Time to File South Carolina IIT Return	SC4868	02-16-24	08-08-24
INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:
SC1040 Instructions	SC1040Inst	09-18-24	10-01-24
Instructions for Schedule NR	ScheduleNRInst	05-23-24	08-07-24
Form Name South Carolina Tax Tables	Form NumberSC1040TT	07-11-24	08-08-24
Individual Income Tax General Information and FAQs	GenInstr	04-24-24	08-08-24
OTHER FORMS - SUBMIT ONE BLANK COPY:
Individual Income Tax Return	SC1040	07-08-24	08-08-24 Post Date
Tax Credits	SC1040TC	07-11-24	08-08-24
Individual Income Tax Declaration for Electronic Filing	SC8453	10-07-21	10-12-21
Nonresident Schedule	ScheduleNR	02-26-24	08-08-24
Amended Return Schedule	ScheduleAMD	02-23-24	08-08-24
Form NameStatement of Person Claiming Refund Due a Deceased Taxpayer	Form NumberSC1310	Revised Form Dates09-10-19	Post Date09-19-19
Form NameUnderpayment of Estimated Tax by Individuals	Form NumberSC2210	12-03-24Revised Form Dates	12-17-24Post Date
Form NameReport a Missing Refund	Form NumberSC3911	Under revision	08-08-24
Form NameSubstitute for Form W-2 Wage and Tax Statement	Form NumberSC4852	Revised Form Dates07-15-19	09-19-19
Form NameUpdate Name/Address/Contact Information for Individual	Form Number SC8822I	02-17-23	03-23-23
Form NameTax on Lump Sum Distributions	Form NumberSC4972	07-11-24	08-07-24
Form NameStudents with Disabilities Tuition Tax Credit Verification	Form NumberCHE400	Revised Form Dates07-21-20	07-21-20
Form NameNonresident Real Estate Withholding	Form NumberI290	Revised Date07-17-23	Post Date08-10-23
Form NameActive Trade or Business Income Reduced Rate Computation	Form NumberI335	07-10-24	08-08-24
Form NameComposite Return Affidavit	Form NumberI338	Revised Form Dates04-18-23	Post Date04-18-23
Penalty Waiver Request	Form NumberC530	02-17-23	Post Date03-23-23
Form Name Tuition Tax Credit	Form NumberI319	08-28-24	08-29-24
Form Name Contributions for Check-Offs	Form NumberI330	02-26-24	08-07-24
Form NameWritten Certification for Reserve Police Officer & DNR Deputy Enforcement Officer	Form NumberI332	Revised Form Dates07-16-19	Post Date 09-19-19
Classroom Teacher Expenses Credit	I360	04-11-24	08-07-24
Parental Refundable Credit	Form NumberI361	05-07-24	08-07-24
Form NameDeferred Income Taxes for South Carolina	Form Number SCTD1	06-04-19	Post Date09-19-19

Tax Credits

Form Name	Form Number	Revised Date	Post Date
Form Name Tax Credits	Form NumberSC1040TC	07-11-24	08-08-24
Form NameCorporate Tax Credits	Form NumberSC1120TC	07-11-24	08-08-24Post Date
Form Name Drip/Trickle Irrigation Systems Credit	TC1	Revised Form Dates07-17-19	Post Date09-19-19
Form NameCredit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small Business	TC2	Revised Form Dates07-18-19	Post Date09-19-19
Form NameWater Resources Credit	TC3	Revised Form Dates08-16-19	Post Date09-19-19
Form NameNew Jobs Credit	TC4	07-30-24	08-08-24
Form Name Accelerated Small Business Jobs Credit	TC4SA	07-31-24	Post Date08-21-24
Form Name Small Business Jobs Credit	TC4SB	07-31-24	08-14-24
Form NameScenic Rivers Tax Credit	TC5	Revised Form Dates07-30-19	09-19-19
Form NameInfrastructure Credit	TC6	Revised Form Dates09-12-19	Post Date09-19-19
Form NameCorporate Headquarters Credit	TC8	07-23-24	Post Date11-19-24
Form NameCredit for Child Care Program	TC9	Revised Form Dates09-16-19	09-24-19
Form NameCapital Investment Credit	TC11	Revised Form Dates04-11-22	Post Date09-01-22
Form NameNew Jobs and Capital Investment Credits for Plastics and Rubber Manufacturers	TC11A	Revised Form Dates10-14-17	10-17-19
Form NameRecapture of Capital Investment Credit	TC11R	Revised Form Dates08-05-19	Post Date09-19-19
Form NameCredit for Employers Hiring Recipients of Family Independence Payments	TC12	Revised Form Dates07-24-19	Post Date09-19-19
Form NameCommunity Development Tax Credit	TC14	07-07-21	09-01-21
Form NameRecycling Property Tax Credit Per SC Code Section 12-6-3460	TC17	08-20-24	Post Date09-11-24
Form Name Research Expenses Credit	TC18	Revised Form Dates08-12-19	Post Date09-19-19
Form Name Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property After May 31, 2001	TC19	Revised Form Dates07-23-19	Post Date09-19-19
Form Name Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program	TC20	Revised Form Dates07-22-19	09-19-19
Form Name Credit for a Certified Historic Structure	TC21	04-30-24	08-08-24
Form Name Credit for a Certified Historic Residential Structure	TC22	12-08-20	Post Date12-08-20
Form Name Credit For Textiles Rehabilitation	TC23	Revised Form Dates10-30-19	Post Date11-06-19
Form Name Commercials Credit	TC24	Revised Form Dates07-30-19	Post Date09-19-19
Form Name Motion Picture Credits	TC25	Revised Form Dates08-19-19	09-19-19Post Date
Form NameVenture Capital Investment Credit	TC26	Revised Form Dates07-31-19	Post Date09-19-19
Form Name Health Insurance Credit	TC27	07-31-19	Post Date09-19-19
Form Name SC Quality Forum Credit	TC28	Revised Form Dates07-29-19	Post Date09-19-19
Form Name Retirement Contribution Credit	TC29	03-22-23	08-10-23
Form Name Port Cargo Volume or Port Transportation Credit	TC30	10-22-19	Post Date11-01-19
Form Name Retail Facilities Revitalization Credit	TC31	Revised Form Dates07-31-13	Post Date07-31-13
Form Name Premarital Preparation Course Credit	TC32	Revised Form Dates 07-30-19	Post Date09-19-19
Form NameMercury Switch Disposal Credit	Form NumberTC33	Revised Date10-11-07	Post Date10-11-07
Form Name Corporate Tax Moratorium Per Section 12-6-3367	TC34	Revised Form Dates07-30-19	09-19-19
Form NameAlternative Motor Vehicle Credit	TC35	Revised Form Dates08-12-19	Post Date09-19-19
Form Name Industry Partnership Fund Credit	TC36	08-07-24	09-11-24
Form Name Whole Effluent Toxicity Testing	TC37	08-17-20	08-24-20
Form NameSolar Energy System Credit	TC38	03-28-22	Post Date08-31-22
Form Name Ethanol or Biodiesel Production Credit	TC40	Revised Form Dates06-16-20	Post Date08-24-20
Form Name Renewable Fuels Tax Credit	TC41	Revised Form Dates06-27-12	06-27-12
Form Name Residential Retrofit Credit	TC43	Revised Form Dates07-30-19	Post Date09-19-19
Form Name Excess Insurance Premium Credit	TC44	Revised Form Dates07-31-19	Post Date09-19-19
Form Name Apprenticeship Credit (For tax years ending before May 21, 2024)	TC45	07-10-24	08-07-24
Apprenticeship Credit (For tax years ending May 21, 2024 and after)	TC45	08-01-24	08-21-24
Form Name Bank Tax Credit for S Corporation Shareholders	TC46	Revised Form Dates06-11-20	Post Date08-24-20
Form NameBiomass Resource Credit	TC50	Revised Form Dates08-01-14	Post Date08-01-14
Form NameApplication for Biomass Resource Credit	TC50A	Revised Form Dates02-28-18	Post Date03-13-18
Form NameVenison For Charity Credit	TC51	Revised Form Dates08-25-20	11-24-20
Form NameFire Sprinkler System Credit	TC52	Revised Form Dates05-04-09	Post Date05-04-09
Form NameEnergy Efficient Manufactured Home	TC53	Revised Form Dates 06-19-20	08-24-20
Form NameClean Energy Credit	TC54	Revised Form Dates08-01-14	Post Date08-01-14
Form NameAbandoned Buildings Revitalization Credit	TC55	08-26-24	09-11-24
Form NameAngel Investor Credit	TC56	05-14-24	Post Date11-19-24
Nonrefundable Educational Credit for Exceptional Needs Children's Fund	TC57	05-28-21	09-01-21
Solar Energy Property Credit	TC58	07-27-22	09-01-22
Form NameApplication for Solar Energy Property Credit	TC58A	Revised Date07-21-22	08-31-22
Form NameAlternative Fuel Property Credit	TC59	Revised Form Dates06-19-20	Post Date08-24-20
South Carolina Earned Income Tax Credit	TC60	05-08-23	08-10-23
Agribusiness Income Tax Credit	TC61	08-22-19	09-19-19
Preceptor Credit	TC62	02-26-24	08-08-24
South Carolina Housing Tax Credit	TC63	06-07-22	08-31-22
Recapture of South Carolina Housing Tax Credit	TC63R	04-27-21	09-01-21
Formerly Incarcerated Apprenticeship Credit	TC64	08-22-22	09-07-22
Veterans Apprenticeship Credit	TC65	08-04-22	09-01-22
Railroad Expenditures Credit	TC66	07-02-24	11-19-24
Recreational Trail Easement Credit	TC67	07-02-24	11-19-24
Tuition Tax Credit	I319	08-28-24	08-29-24
Form NameAnhydrous Ammonia Additive Credit	Form NumberI333	07-02-19	09-19-19
Form NameMilk Credit	Form Number I334	Revised Form Dates07-01-19	Post Date09-19-19
Form NameClassroom Teacher Expenses Credit	Form NumberI360	04-11-24	Post Date08-07-24
Form NameParental Refundable Credit	Form NumberI361	05-07-24	08-07-24

Property Tax Returns

Download the Property 1D Barcode Specifications (Post Date: 08-08-24)

Form Name

Form Number

Revised Date

Post Date

Form NameBusiness Personal Property

Form Number PT100

Revised Form Dates 07-25-23

Post Date08-10-23

Property Tax Return 2026

PT300 (2026)

07-31-24

08-09-24

Click here to see 2026 Manufacturing Return Schedules

2026 Schedule Name	Schedule Number	Revision Date	Post Date
Property Tax Return 2026	PT300	07-31-24	08-09-24
Property Tax Return Instructions	PT300I	08-26-24	09-03-24
Schedule A - Manufacturing or Mining	PT300A	07-31-24	08-09-24
Schedule B - Non-Contiguous Manufacturing	PT300B	07-31-24	08-09-24
Schedule C - Research and Development	PT300C	07-31-24	08-09-24
Schedule D - Corporate Headquarters Distribution Facility	PT300D	07-31-24	08-09-24
Schedule E - Leased Utility	PT300E	07-31-24	08-09-24
Schedule F - Leased Transportation for Hire	PT300F	07-31-24	08-09-24
Schedule G - Fee In Lieu of Tax Supplemental	PT300G	07-31-24	08-09-24
Schedule J - Non-Manufacturing Research and Development	PT300J	07-31-24	08-09-24
Schedule K - Non-Manufacturing Corporate Headquarters Distribution Facility	PT300K	07-31-24	08-09-24
Schedule L - Manufacturing Warehouse	PT300L	07-31-24	08-09-24
Schedule S - Fee in Lieu of Tax	PT300S	07-31-24	08-09-24
Schedule T - Non-Manufacturing Fee in Lieu of Tax	PT300T	07-31-24	08-09-24
Schedule X - Improvement Schedule	PT300X	07-31-24	08-09-24
Schedule Z - Lease Schedule	PT300Z	07-31-24	08-09-24

Property Tax Return 2025

PT300 (2025)

06-23-23

08-10-23

Click here to see 2025 Manufacturing Return Schedules

2025 Schedule Name	Schedule Number	Revision Date	Post Date
Property Tax Return 2025	PT300	06-23-23	08-10-23
Property Tax Return Instructions	PT300I	06-08-23	08-10-23
Schedule A - Manufacturing or Mining	PT300A	06-23-23	08-10-23
Schedule B - Non-Contiguous Manufacturing	PT300B	06-23-23	08-10-23
Schedule C - Research and Development	PT300C	06-23-23	08-10-23
Schedule D - Corporate Headquarters Distribution Facility	PT300D	06-23-23	08-10-23
Schedule E - Leased Utility	PT300E	06-23-23	08-10-23
Schedule F - Leased Transportation for Hire	PT300F	06-23-23	08-10-23
Schedule G - Fee In Lieu of Tax Supplemental	PT300G	06-23-23	08-10-23
Schedule J - Non-Manufacturing Research and Development	PT300J	06-23-23	08-10-23
Schedule K - Non-Manufacturing Corporate Headquarters Distribution Facility	PT300K	06-23-23	08-10-23
Schedule L - Manufacturing Warehouse	PT300L	06-23-23	08-10-23
Schedule S - Fee in Lieu of Tax	PT300S	06-23-23	08-10-23
Schedule T - Non-Manufacturing Fee in Lieu of Tax	PT300T	06-23-23	08-10-23
Schedule X - Improvement Schedule	PT300X	06-23-23	08-10-23
Schedule Z - Lease Schedule	PT300Z	06-23-23	08-10-23

Sales and Use Tax Returns

Download the Sales and Use 1D Barcode Specifications. (Post Date: 08-08-24)
See Sales Tax Local Tax Rates list

Form Name	Form Number	Revised Date	Post Date
INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:
Step-by-Step Instructions for ST-3	ST3Instructions	09-12-23	09-12-23
Step-by-Step Instructions for ST-389	ST389Instructions	02-10-23	04-13-23
OTHER FORMS - SUBMIT ONE BLANK COPY:
Update Name/Address/Contact Information for Business	SC8822B	02-17-23	03-23-23
Exemption Certificate	ST8	07-31-24	07-31-24
Resale Certificate	ST8A	06-22-23	07-5-23
Form NameClaim for Refund	Form NumberST14	11-06-20	Post DatePost Date 11-20-20
Form NameNonresident Military Tax Exemption Certificate	Form Number ST178	Revised DateRevised Form Dates 09-04-08	Post DatePost Date 09-04-08
Form NameCasual or Use Excise Tax Return	Form Number ST236	Revised DateRevised Form Dates 08-24-23	Post DatePost Date 09-21-23
Form NameAffidavit for Delivery of Tangible Personal Property to the Purchaser in a State other than South Carolina	Form Number ST299	Revised DateRevised Form Dates 07-30-20	Post DatePost Date 09-09-20
Form Name State Sales and Use Tax Return	Form Number ST3	03-31-23	Post DatePost Date08-10-23
Form NameAffidavit to Limit to Three Hundred Dollars ($300.00) the Maximum Sales/Use of Musical Instruments and Office Equipment to Religious Organizations	Form Number ST382	Revised DateRevised Form Dates 06-02-14	Post DatePost Date 06-02-14
Form NameAffidavit for Intent To License Motor Vehicle, Trailer, Semitrailer or Pole Trailer Purchased in SC in Purchaser's State of Residence	Form Number ST385	Revised DateRevised Form Dates 06-28-17	Post DatePost Date 06-28-17
Schedule for Local Taxes	ST389	01-05-23	08-10-23
Form Name State Sales, Use, and Aviation Gasoline Tax Return	Form NumberST403	07-15-19	Post DatePost Date01-27-20
Form Name Certificate to Limit to Five Hundred Dollars ($500) the Maximum Sales/Use Tax on Sales of Self Propelled Light Construction Equipment	Form NumberST405	Revised DateRevised Form Dates 06-16-17	Post Date 07-12-17
Form Name SC Use Tax Worksheet and Payment Return	Form NumberUT3/UT3W	03-17-23	04-13-23

Withholding Tax Returns

Download the Withholding 1D Barcode Specifications. (Post Date: 08-08-24)

Form Name	Form Number	Revised Date	Post Date
SCANLINE FORMS - TEST CASES REQUIRED:
SC Withholding Quarterly Tax Return	WH1605	08-29-23	01-09-24
SC Withholding Fourth Quarter/Annual Reconciliation	WH1606	08-29-23	01-09-24
SC Withholding Tax Payment	WH1601	08-28-23	01-09-24
INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:
SC Withholding Tax Information Guide	WH105	02-13-23	02-23-23
OTHER FORMS - SUBMIT ONE BLANK COPY:
Nonresident Beneficiary – Affidavit and Agreement Income Tax Withholding	I41	07-14-23	07-26-23
Nonresident Real Estate Withholding	I290	07-17-23	08-10-23
Seller's Affidavit – Nonresident Seller Withholding	I295	06-28-22	09-01-22
Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding	I309	08-12-19	09-19-19
Form NameNonresident Taxpayer Registration Affidavit Income Tax Withholding	Form NumberI312	Revised Form Dates04-18-24	Post Date04-26-24
W-2 and 1099 Filing Instructions and Specifications	Form NumberRS1	12-04-24	12-05-24
Update Name/Address/Contact Information for Business	SC8822B	10-30-23	11-14-23
Withholding Tax ReturnsSouth Carolina Employee's Withholding Allowance Certificate	Form Number SCW4	11-21-24	11-21-24
Withholding Tax ReturnsWithholding Tax Tables	Form NumberWH1603	10-29-24	11-18-24
Withholding Tax ReturnsFormula for Computing SC Withholding Tax	Form NumberWH1603F	11-12-24	11-18-24
Withholding Tax ReturnsTransmission of W-2 or 1099 Forms Submitted by Paper	Form Number WH1612	12-04-24	12-05-24

Common Forms

Download the Common Forms 2D (Matrix Data) Barcode Specifications. (Post Date: 04-19-24)

Form Name	Form Number	Revised Date	Post Date
Form Name Application For Appeal	Form NumberC245	Revised Form Dates02-17-23	03-23-23
Form Name Certificate Of Tax Compliance Request Form	Form NumberC268	07-07-22	08-16-22
Form Name Payment Plan Request	Form NumberFS102	Revised Date02-17-23	03-23-23Post Date
Form NameRegistration Application for Electronic Funds Transfer	Form NumberD128	05-11-22	05-18-22
Form NameRegistration Application for Electric Funds Transfer Extensible Mark-Up Language	Form NumberD137	Revised Date01-31-23	Post Date06-01-23
Form NameActive Trade or Business Income Reduced Rate Computation	Form NumberI335	03-21-23	08-10-23
Form NamePower of Attorney and Declaration of Representative	Form Number SC2848	02-17-23	03-23-23
Form NameRequest for Copy of Tax Form	Form Number SC4506	10-03-24	Post Date10-09-24
Form NameRequest for Innocent Spouse Relief	Form Number SC8857	Revised Date07-18-22	Post Date09-12-22

Stay informed on all the SCDOR forms updates and changes.

Tax Forms

Corpo​rate Ta​x R​​eturns​​​​​​​

Fiduciary and Partnersh​ip T​ax Returns​

In​dividual I​nco​m​e T​ax​ ​R​​e​​t​urns​​​​​​​​​​

​​ Ta​x ​Cr​edits​​​​​​​​​

Pr​o​​pert​y Tax Returns​​​

​​​​ ​Click here to see 2026 Manufacturing Return Sch​e​dules​​​

​ ​​Click here to see 2025 Manufacturing Ret​ur​n Sch​edules

Sales and Us​e Tax ​​Returns​​​​​​

With​ho​lding Ta​x​​ Ret​u​​r​ns​​​​​​​​​​

​​​Com​mon Form​s​​​​​​​