1350

                                                                                                                                                                        STATE OF SOUTH CAROLINA 
                                                                                                                                                                        DEPARTMENT OF REVENUE                                                          SC1040X 
                                                                                                                                                 AMENDED INDIVIDUAL INCOME TAX                                                                         (Rev. 10/15/18) 
                                                                                                  dor.sc.gov                        Fiscal year Ended      -     -           of      -     -           , or CALENDAR YEAR                                     3083
                                                                                                  Print Your first name and Initial              Last name                              Suffix           Check if 
                                                                                                                                                                                                         Deceased                                   Tax Year  
                                                                                                  Spouse's first name and Initial, if married filing jointly         Spouse's last name, if different    Check if                                   Your Social Security number
                                                                                                                                                                                                         Deceased 
                                                                                                  Mailing address (number and street, or PO Box)                              Apt. No.  Area Code    Daytime telephone                              Spouse's Social Security number

                                                                                                  City                                                                        State Zip                  County code
                                                                           PART I                 
                                                                                                  Check if address     Foreign county address including Postal code (see instructions) 
                                                                                                  is outside US
                                                                                                  FILING STATUS:       Single                   Married filing jointly                 Married filing separately                 Head of Household                 Qualifying Widow(er)
                                                                                                  FEDERAL EXEMPTIONS:   Number of exemptions on your federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
                                                                                                        Mail To: SC Department of Revenue,                                    A                          B                                                    C
                                                                                                                                                                        Original                         Net Change- 
                                                                                                        Amended Individual Income Tax,                                  amount or as previously          amount of increase or                         Correct 
                                                                                                                                                                                                                                                       Amount
                                                                                                  PO Box 101104, Columbia, SC 29211-0104                                adjusted                      (decrease) explain in Part V 
                                                                                                                   1.  Federal taxable income 
                                                                                                  Income               SC1040 . . . . . . . . . . . . . . . . .                         00                             00                           1                              00
                                                                                                  and  
                                                                     Adjustments                                   2.  Net South Carolina adjustment
                                                                                                                      (SC1040 line 2 minus SC1040 Line 4)            2                  00            2                00                           2                              00
                                                                                                                   3.  Modified South Carolina 
                                                                                                                       taxable income (line 1 plus or 
                                                                                                                       minus line 2); Nonresident - 
                                                                                                                       enter amount from Part IV, line 
                                                                                                                       34 of this form . . . . . . . .               3                  00            3                00                           3                              00
                                                                                                  Tax              4.  South Carolina Tax. . . . . . . .             4                  00            4                00                           4                              00
Attach Check Here                                                                                                  5.  Other Taxes (See Instructions)                5                  00            5                00                           5                              00
                                                                                                                   6.  Total South Carolina Tax (add 
                                                                                                                       lines 4 through 5) . . . . . . .              6                  00            6                00                           6                              00
                                                                                                  Credits          7.  Child and Dependent Care 
                                                                                                                       Credit . . . . . . . . . . . . . . . . . .    7                  00            7                00                           7                              00
                                                                                                                   8.  Two Wage Earner Credit . . .                  8                  00            8                00                           8                              00
                                                                                                                   9.  Other Non-Refundable 
                                                                                                                       Credits . . . . . . . . . . . . . . . . . . . 9                  00            9                00                           9                              00
                                                                                                               10.  Total.Credits (add lines 7 
                                                                                                                      through 9) . . . . . . . .. . . . . . . .   10                    00            10               00                           10                             00
                                                          PART II                                              11.  Balance: Subtract line 10 from 
                                                                                                  Payments            line 6 . . . . . . . . . . . . . . . . . . . . 11                 00            11               00                           11                             00
                                                                                                        
                                                                                                               12.  South Carolina tax withheld 
                                                                                                  and                 (from W-2 and/or 1099) . . . . .            12                    00            12               00                           12                             00
                                                                                                        
                                                                                                               13.  South Carolina estimated tax  
                                                                                                  Transfers           payments . . . . . . . . . . . . . . . .    13                    00            13               00                           13                             00
                                                                                                               14.  Tuition Tax Credit and other 
                                                                                                                      refundable credits . . . . . . . . . . 14                         00            14               00                           14                             00
                                                                                                               15.  Amount of tax paid with extension; original return; and any additional tax paid after 
                                                                                                                      original was filed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15                             00
                                                                                                               16.  Total of line 12, column C through 15, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       16                             00
                                                                                                               17.  Net refund from original return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...
                          Attach W2s, if applicable                                                                                                                                                                                                 17                             00
                                                                                                               18.  Balance: Subtract line 17 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                18                             00
                                                                                                               19.  Amount of Use Tax from internet, mail-order, or out-of-state purchases as recorded 
                                                                                                                      on original return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  19                             00
                                                                                                               20.  Transfer from original return for Estimated Tax and/or any contribution check-offs.                                             20                             00
                                                                                                               21.  Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       21                             00
                                                                                                               22.  Subtract line 21 from line 18 (net tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               22                             00

                                                                                                                                       Complete and sign this form on Page 2.

                                                              Refund      23.  If line 22 is larger than line 11, column C, subtract and enter the difference . .       REFUND                                               
                                                                              (line 23a check box entry is required)                                                                                                        23                     00
                                                              Refund      23a. Mark one refund choice: Direct(23b required)Deposit       Debit Card*                    Paper Check                                          
                                                              Options                                  *SCDOR Income Tax Refund Prepaid Debit Card issued by Bank Of America                                                 
                                                              (subject to 23b. Direct Deposit (for US Accounts Only) Type:              Checking                Savings 
                                                              program                                                                                                                                                        
                                                              limitations)                                                                 Must be 9 digits. The first two numbers of the                                    
                                                                          Routing Number (RTN)                                             RTN must be 01 through 12 or 21 through 32                                        
                               PART II
                                                                                                                                                                                                                             
                                                                          Bank Account Number (BAN)                                                                                                             1-17 digits  
                                                              Balance     24.  If line 11, column C is larger than line 22, enter the difference. . . . . . . . . . . . . . . . . . . . .                                   24                     00
                                                                Due       25.  Interest and penalty on tax due (from due date of original return) . . . . . . . . . . . . . . . . . .                                       25                     00
                                                                          26.  TOTAL: Add lines 24 and 25 and enter here . . . . . . . . . . . . . . TOTAL BALANCE DUE                                                      26                     00

                                                                Please         I declare that this return and all attachments are true, correct and complete to the best of my knowledge and belief.
                                                                Sign  
                                                                Here
                                                                               Your Signature                                         Date                       Spouse's Signature (If filing jointly, BOTH must sign.)
                                                              I authorize the Director of the Department of Revenue or delegate to                                      Preparer's Printed Name
                                                              discuss  this  return,  attachments  and  related  tax  matters  with  the 
                                                              preparer.                                                                  Yes                     No
                                                                               If prepared by a person other than the taxpayer, his declaration is based on all information of which he has any knowledge.
                                     PART III                   Paid 
                                                              Preparer's       Prepared by                                            Date                       Address
                                                                Use Only 
                                                                               PTIN or FEIN                                                         Phone Number City                                       State                               Zip

PART IV - NONRESIDENT (It is best to make necessary corrections on a new Schedule NR                                                                                                                               (1) As Originally (2) Correct 
before completing the nonresident section of the SC1040X).                                                                                                                                                                  Reported       Amount

27.     Federal Adjusted Gross Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                        27 
28.     SC Adjusted Gross Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                        28 
29.     Corrected Proration (line 28, column 2 divided by line 27, column 2). . . . . . . . . . . . . . . . . . . . .                                                                                           29                                 %
30.    TOTAL Itemized (standard) Deductions and Exemptions (see instructions). . . . . . . . . . . . . . . .                                                                                                    30 
31.     Allowable Itemized (standard) Deductions and Exemptions (multiply line 30, column 2 by                                                                                                                     
                                                                line 29.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 
32.    Total SC Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                     32 
33.     Line 31 minus line 32, column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                       33 
34.     Modified South Carolina taxable income as corrected (line 28, column 2 less line 33, column 2)                                                                                                             
                                                                Enter results from column 2 to line 3 column C on front of SC1040X.                                                                                
                                                                Compute tax and enter on line 4 column C on front of SC1040X. . . . . . . . . . . . . . . . . . . . .                                           34
PART V - EXPLANATION OF CHANGES   Enter the line reference from PART II or PART IV for which you are reporting 
a change and give the reason for each change. Attach applicable documentation. 
Failure to provide an explanation or supporting documentation will result in a delay in processing your return.
Explanation:

                                                                Have you been advised that your original state return is being or will be audited by the SC Department of 
                                                                Revenue?            Yes          No 
                                                                 
                                                                Are you filing this amended return due to a federal adjustment? If yes, attach a copy of the federal Audit or 
                                                                adjustment.          Yes          No

                                            FILING AMENDED RETURNS 
Form SC1040X should be used to correct or change an SC1040 that you have previously filed. SC1040X can be filed 
only after you have filed an original return. By filing an amended return you are correcting our tax records. An amended 
return is necessary if you omitted income, claimed deductions or credits you were not entitled to, failed to claim 
deductions or credits you were entitled to, or changed your filing status. You should also file an amended return if you 
were audited by the IRS (unless the IRS audit had no impact on your state return). Your amended return may result in 
either a refund or additional tax. You must pay any additional tax with the amended return. Furnish all information 
requested. When items are in question, refer to the instructions for preparing form SC1040, SC1040TC, I-385, or I-319 
when applicable. Be sure to include a copy of your federal 1040X if you were also required to amend your federal return. 
Round off all amounts to the nearest whole dollar. Any overpayments will be refunded. Overpayments cannot be 
transferred to another tax year. 

NOTE: South Carolina law does not allow a net operating loss carryback.
If you filed your original return by the original due date or by an extended due date, if applicable, you must file any claim 
for refund within either:
      • three years from the date of filing or 
      • three years from the original due date or 
      • two years from the date of payment 
If you filed your original return after the original due date and any extended due date, if applicable, you must file any claim 
for refund within either:
      • three years from the original due date or 
      • two years from the date of payment 
Use the most current revision of this form regardless of tax year. The most current revision can be found on our 
website. Tax Tables (SC1040TT) for prior years can also be found on our website. The year of the tax table must match 
the tax year being amended. Locate forms at dor.sc.gov/forms.

                                 INSTRUCTIONS FOR FILING AMENDED RETURNS 
PART I - Taxpayer Information
      • Enter the tax year in the space provided. 
      • Complete name and social security number for each taxpayer included in this return. 
      • Provide most current mailing address including county code and telephone number. 
      • For a foreign address, check the box indicating that the address is outside of the US. In the box provided print or type the 
           complete foreign address including postal code. 
      • Mark the appropriate box for filing status. Generally, filing status should be the same as the filing status used on your 
           federal return.   
  • Enter the number of exemptions claimed on your federal return. 
           Note:  Beginning with tax year 2018, exemptions are eliminated on the federal return. For tax year 2018 and after, enter 
           the number of dependents claimed on the federal return. 
      • Note: You cannot change your filing status from joint to separate returns after the due date of the 
           original return has passed. 

PART II - Return Information 
 
Columns A Through C 
 
Column A  Enter the amounts from your original return for lines 1-14 using figures reported or adjusted on your original return.  
Column B  Enter the net increase or decrease for each line you are changing. Explain each change in Part V.  
Column C  To figure the amounts to enter in this column:  
          •   Add the increase in column B to the amount in column A, or 
          •   Subtract the decreases in column B from the amount in column A. 
           
          For any amount you do not change, enter the amount from column A in column C. Show any negative numbers (losses or 
          decreases) in Columns A, B, or C in parentheses. 

          NOTE: Nonresident/part year resident taxpayers should complete Part IV prior to completing lines 3 - 
                26 of the SC1040X. Lines 1 and 2 do not apply to nonresident/part year residents.

                                                           1

The following instructions refer to line numbers in Column C.  If no changes are to be made to lines 1 - 14, use the amounts from the 
original return.

Line 1:         Enter the corrected federal taxable income.  
                 
Line 2:         Enter the net amount of the changes to the additions (SC1040, Line 2) or subtractions (SC1040, Line 4) 
                from federal taxable income. 
                 
Line 3:         Modified South Carolina taxable income. Line 1 plus or minus line 2. Nonresidents should enter amount from 
                Part IV, line 34 of this form. 
                 
Line 4:         Use the tax tables for the tax year being amended to determine the corrected tax amount. Enter the 
                amount on line 4. 

Line 5:         Make any necessary changes to the tax on lump sum distributions (Attach corrected SC4972), the tax on 
                active trade or business (Attach corrected I-335), and the tax on excess withdrawals from a Catastrophe 
                Savings Account. 
                 
Line 6:         Add lines 4 and 5.  Enter the amount on line 6.  This is the total South Carolina tax liability. 
                 
Lines 7 - 9:    Enter the corrected credit amounts. 
                 
Line 10:        Add lines 7 through 9. Enter the amount on line 10. 
                 
Line 11:        Subtract line 10 from line 6 and enter the amount on line 11. 
 
Line 12:        Enter  the  corrected  South  Carolina  withholding  amounts.  Attach  supporting  W-2(s)  and/or  1099(s) 
                documenting the changes made to the total withholding amount. 
                 
Line 13:        Enter the corrected South Carolina estimated tax payment amount. 
                 
Line 14:        Enter the corrected tuition tax credit or other refundable credit(s) amount.  Attach the appropriate corrected 
                credit form.  

Line 15:        Enter the total tax paid with a South Carolina extension and/or original return and any additional payments 
                on line 15. 

Line 16:        Add Column C line 12 through line 15.  Enter the total on line 16. 
                 
Line 17:        Enter the net refund amount from the original return. Do not include estimated tax transfers or contribution 
                check-off amounts from the original return. 
                 
Line 18:         Subtract line 17 from line 16 and enter the amount on line 18. 
                 
Line 19:        Enter the amount of use tax paid on internet, mail-order, or out of state purchases that were reported on 
                your original return. Any changes to the use tax amount must be made on form UT-3.
Line 20:        Enter the amount of transfers from the original return for estimated tax and/or contribution check-offs. 
                 
Line 21:        Add lines 19 and 20. Enter the amount on line 21. 
                 
 Line 22:       Subtract line 21 from line 18 and enter the amount on line 22. This is the net tax.  
                 
Line 23:         If line 22 is larger than Column C line 11, subtract line 11 from line 22 and enter the difference on line 23. 
                This is the amount to be refunded to you. Overpayments cannot be transferred to another tax year. 
                Required: Mark your refund choice below on line 23a. 
                 
Line 23a:       You now have three ways to receive your refund. You can choose           direct deposit to have the funds 
                deposited directly into your bank account (the fastest option for most filers), or you can choose to have a 
                debit card or a paper check mailed to you. Debit cards are issued by Bank of America and are subject to 
                program limitations. Mark an  Xin one box    to indicate your choice. If you choose direct deposit, you  must 
                enter your account information on line 23b.

                                                    2

 Line 23b:                If you choose direct deposit, enter your account information on line 23b for a fast and secure direct deposit 
                          of your refund. If you don’t enter complete and correct account information on line 23b, we’ll mail you a 
                          paper check.  Direct deposit of your refund is not available if the refund would go to an account outside of 
                          the United States.  
                           
                          Mark an X in the box for the type of account, checking or savings. 
                           
                          Enter your bank’s 9-digit routing transit number (RTN) in the space provided. The RTN should begin with 
                          01 through 12, or 21 through 32.  If not, the direct deposit will be rejected. Do not use a deposit slip to 
                          verify the number.  It may contain internal routing numbers that are not part of the actual routing number.  
                           
                          Enter your bank account number (BAN) in the space provided. The number can contain up to 17 
                          alphanumeric digits.  If fewer than 17 digits, enter the number from left to right.  Do not enter hyphens, 
                          spaces or special symbols.  Do not include the check number. 
                           
                          Contact your bank if you need to verify that your bank account information is accurate prior to submitting 
                          your return. If we cannot make the direct deposit for any reason, we will send a paper check to the mailing 
                          address on your return. Make sure your mailing address is complete and accurate on your return. 
                           
 Line 24:                 If Column C line 11 is larger than line 22, subtract line 22 from line 11.  Enter the difference on line 24. 
                           
 Line 25:                 If this amended return results in a balance due, penalties and/or interest may apply.  You will be notified of 
                          any additional amounts owed but not paid. 
                           
 Line 26:                 Add lines 24 and 25. Enter the amount on line 26. This is your total balance due. Payment should be 
                          attached to Part II of this form.

PART III - Signature
 Provide signature(s) and date. Both spouses must sign for married filing jointly return. 
 Paid preparers should provide all requested information.

PART IV - Nonresidents
It is best to make necessary corrections on a new Schedule NR before completing the nonresident section of the SC1040X.  These 
corrected schedules should be kept with your records and should not be attached to the SC1040X. Explanation of changes 
should be included in Part V. 
 
Complete Column 1 lines 27 - 34 in Part IV using figures reported or adjusted on your original return. 
 
The following instructions refer to line numbers in Column 2 of Part IV. If no changes are to be made to lines 27 - 33, use the amounts 
from the original return. 

 Line 27:                 Enter the amount of federal adjusted gross income from the corrected Schedule NR, column A.  
                           
 Line 28:                 Enter the amount of SC adjusted gross income from corrected Schedule NR, column B. 
                           
 Line 29:                 Divide line 28, column 2 by line 27, column 2. 
                           
 Line 30:                 Enter the total amount of itemized or standard deduction(s) and total exemptions from the corrected 
                          Schedule NR.  
                           
 Line 31:                 Multiply line 30, column 2 by the corrected proration on line 29 to determine the amount of itemized or 
                          standard deduction(s) and exemption applicable to SC. 
                           
 Line 32:                 Enter the total SC Adjustments from Schedule NR.  
                           
 Line 33:                 Line 31 minus line 32, column 2. 
                           
 Line 34:                 Subtract line 33 from line 28, column 2.  Enter this amount on SC1040X line 3, column C as the corrected 
                          SC taxable income. This amount should equal your      SOUTH CAROLINA TAXABLE INCOME on the 
                          corrected Schedule NR. 
                           
 Continue with the line number instructions for line 4 of the SC1040X.

                                                           3

PART V - Explanation of Changes
Any changes made to the original return need to be explained in this section. Enter the line reference from Part II or Part IV 
for which you are reporting a change and give the reasons for each change. Attach applicable documentation.

 • Failure to provide a detailed explanation may result in a delay in processing your amended return. 
 • A change in state tax withholding must be verified by a W-2 and/or 1099.  
 • Tax credits for taxes paid to other states must be verified by a copy of the other state's income tax return and federal 
return. 
 • Other non-refundable credits must be supported by a properly completed South Carolina form or schedule.  
 • Refundable credits must be supported by providing the properly completed South Carolina form. 

Mail To:    SC Department of Revenue, Amended Individual Income Tax, PO Box 101104, Columbia SC 29211-0104

Social Security Privacy Act 
It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an 
individual's social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that 
any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for 
securing proper identification. Your social security number is used for identification purposes. 

                               4