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  • Individual

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  • I Want To... File Pay Check my refund status Request payment plan Get more information on the notice I received Get more information on the appeals process Contact the Taxpayer Advocate View South Carolina's Top Delinquent Taxpayers

    Individual Taxes Individual Income Estate Fiduciary Property Use

    Individual Tax Information Law & Policy Tax Credits Collection & Compliance Penalty & Interest Calculator Penalty Waivers

  • Business

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  • I Want To... File & Pay Apply for a Business Tax Account Upload W2s Get more information on the notice I received Get more information on the appeals process Check my Business Income Tax refund status View South Carolina's Top Delinquent Taxpayers

    Business Tax Information Law & Policy Tax Credits Penalty & Interest Calculator Penalty Waivers SC Business One Stop Collection & Compliance Request a Refund Nexus

    Business Taxes Alcohol Beverage Licensing (ABL) Accommodations Bingo Business Income Coin Operated Device Motor Fuel Property Sales & Use Withholding Miscellaneous

  • Tax Professionals

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  • I Want To... Get more information on the appeals process Contact the Taxpayer Advocate Request a Certificate of Compliance Request a Ruling Get more information on the notice I received

    Tax Professional Information Law & Policy Guides for Electronic Programs Nexus Power of Attorney Collection & Compliance

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  • I Want To... Contact Local Government Services Learn About Homestead Exemption Find Property Assessment Ratios Learn About Property Taxes Learn More About Setoff Debt and Gear

    Local Government Information Law & Policy Local Government Services Applications Helpful Links

    Local Government Reports Accommodations Tax Allocations by County Assessed Property by County Homestead Exemption Reimbursements Manufacturers Depreciation Reimbursements Merchants Inventory Reimbursements Monthly Gross and Net Sales Report Motor Vehicle Collections Residential Exemption Reimbursements Sale Ratio Study School Index Tax Collections by County

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    Stay informed on all the SCDOR forms updates and changes.


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    ​ Trouble opening a form? Right click on the link, save the file to your computer, and open with a PDF reader.​​

    Tax Forms

    Corpo​rate Ta​x R​​eturns​​​​​​​

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

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

    Form Name​
    ​Form Number
    Revised DatePost Date
    SCANLINE FORMS - TEST CASES REQUIRED:
    ​Corporation Declaration of Estimated Income Tax
    S​​C1120CDP
    ​04-11-22
    ​09-01-22
    ​Application for Automatic Extension to File Corporate Tax Return
    SC112​0T
    ​05-03-22
    ​09-01-22​
    ​Corporate Income Tax Payment Voucher
    SC1120V
    ​05-04-22
    ​0​9-01-22
    INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:
    ​Instructions for C and S Corporation Inco​​me Tax Returns
    ​SC11​​​20I
    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
    SC1120S​WH
    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 CL​4 Revised Form Dates06-07-22
    09-01-22
    Underpayment of Estimated Tax by Corporations SC2220
    11-25-2412-17-24
    Shareholder's Share of South Carolina Income, Deductions, Credits, etc
    SC1120SK109-29-21 Post Date10-04-21
    Corporate Income Tax Declaration for Electronic Filing SC8453C08-03-21
    Post Date09-29-21
    Form Name​Update 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
    Active Trade or Business Income for Electing Partnerships and S Corporations
    I435
    02-20-24
    08-08-24

    Fiduciary and Partnersh​ip T​ax Returns​

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

    ​Form Name
    Form NumberRevised DatePost Date
    SCANLINE FORMS - TEST CASES REQUIRED:
    Fiduciary Declaration of Estimated Tax Form NumberSC1041ES
    02-18-25
    02-19-25Post Date
    ​​Fiduciary Income Tax Payment Voucher
    SC1041V
    ​05-04-22
    ​08-31-22
    ​Partnership Declaration of Estimated Tax
    SC1065​ES
    ​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
    07-10-2408-08-24
    Active Trade or Business Income for Electing Partnerships and S Corporations
    I435
    02-20-24​
    08-08-24

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

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

  • 2D Barcode Spe​cificat​ions (Post Date: 10-03-24)
  • 2024​ Test Cases (Post Date: 10-03-24)

    Form Name
    Form NumberRevised DatePost Date
    SCANLINE FORMS - TEST CASES REQUIRED:
    ​Individual Income Tax Electronic Payment Voucher
    SC1040V
    04-16-24
    08-08-24
    ​Individual Declaration of Estimated Tax
    ​SC​1040ES
    02-18-25
    02-19-25
    ​Request for Extension of Time to File South Carolina IIT Return
    ​SC486​​​8​
    02-16-24
    08-08-24
    INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:
    ​SC1040 Instructions
    SC1040Inst
    ​09-18-24
    10-01-24
    ​Instructions for Schedule NR
    ​ScheduleNRI​nst​
    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​
    04-24-2408-08-24
    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
    ​Sched​uleNR
    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 Dates12-17-24Post 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 07-11-2408-07-24
    Form NameStudents with Disabilities Tuition Tax Credit Verification Form NumberCHE400 Revised Form Dates07-21-20
    07-21-20
    Form Name​Nonresident Real Estate Withholding Form Number​I290 Revised Date​07-17-23
    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
    02-26-2408-07-24
    Form NameCertificate for Reserve Police Officer, DNR Deputy Enforcement Officer, or Member of the State Guard
    Form NumberI332
    Revised Form Dates01-13-25
    Post Date 01-14-25
    ​Classroom Teacher Expenses Credit
    ​I360
    04-11-2408-07-24
    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

    ​​ Ta​x ​Cr​edits​​​​​​​​​

    ​Form Name
    Form NumberRevised Date Post Date
    Form Name​ Tax Credits
    Form NumberSC1​040TC
    07-11-24
    08-08-24
    Form NameCorporate Tax Credits Form NumberSC1120TC
    07-11-2408-08-24Post 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
    07-31-2408-14-24
    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 TC1407-07-21
    09-01-21
    Form NameRecycling Property Tax Credit Per SC Code Section 12-6-3460 TC1708-20-24 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
    TC​21
    04-30-2408-08-24
    Form Name Credit for a Certified Historic Residential Structure TC2212-08-20
    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 TC2707-31-19
    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 TC3010-22-19
    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 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 TC3608-07-24
    09-11-24
    Form Name Whole Effluent Toxicity Testing
    TC3708-17-20
    08-24-20
    Form NameSolar Energy System Credit TC3803-28-22
    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 Dates06-27-1206-27-12
    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 TC5508-26-2409-11-24
    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 Date​07-21-22
    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 Incarcer​​ated 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

    Pr​o​​pert​y Tax Returns​​​

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

    For​m Name
    Form NumberRevised DatePost Date
    Form Name​Business Personal Property
    Form Number PT​1​​00
    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 Sch​e​dules​​

    ​2026 ​Sche​du​​le 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 Ret​ur​n Sch​edules

    ​2025 ​Sche​du​​le 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 Us​e 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 NumberRevised DatePost 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​
    ​SC8​822B
    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 NumberST1411-06-20
    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 S​​T​3​​
    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
    ​​ST​​​389
    ​01-05-23​
    ​08-10-23
    Form Name State Sales, Use, and Aviation Gasoline Tax Return Form NumberST40307-15-19
    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
    01-15-25
    02-28-25

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

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

    Form Name​​
    Form NumberRevised DatePost 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
    WH16​01
    ​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
    0​6-28-22
    ​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 Returns​South Carolina Employee's Withholding Allowance Certificate
    Form Number SCW4​
    11-21-24
    11-21-24​
    Withholding Tax Returns​Withholding Tax Tables Form NumberWH1603
    10-29-24
    11-18-24
    Withholding Tax Returns​Formula for Computing SC Withholding Tax Form NumberWH1603F11-12-24
    11-18-24
    Withholding Tax Returns​Transmission of W-2 or 1099 Forms Submitted by Paper
    Form Number WH1612
    12-04-24
    12-05-24

    ​​​Com​mon Form​s​​​​​​​

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

    Form Name
    Form NumberRevised DatePost 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
    08-09-23
    4-19-24
    Form Name Payment Plan Request
    Form NumberFS102 Revised Date02-17-23
    03-23-23Post Date
    Form NameActive Trade or Business Income Reduced Rate Computation Form NumberI33​5
    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 SC450610-03-24
    Post Date10-09-24
    Form NameRequest for Innocent Spouse Relief Form Number SC8857 Revised Date07-18-22
    Post Date09-12​​-22

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