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                                                   STATE OF SOUTH CAROLINA                                                                         I-290 
                                                 DEPARTMENT OF REVENUE                                                         (Rev. 7/17/23)  
     dor.sc.gov         NONRESIDENT REAL ESTATE WITHHOLDING                                                                                        3271
Mail to: SCDOR, Withholding Taxable, PO Box 100161, Columbia, SC 29202                                                                             Check if 
Return and payment are due by the 15th day of the month following the month of the sale.                                                           AMENDED
             Location of Property                            Date of Closing                                              Date of Withholding (PD CVD) 
County                                               Month          Day            Year                                     Month             Day            Year
Tax Map Number
        SELLER (Complete an I-290 for each seller.)                                                                       BUYER
 First name                                                  First name
 Last name                                                   Last name
 Address                                                     Address
                                                              
 Phone                                                       Phone
        SSN/ITIN                                                       SSN/ITIN
        FEIN                                                           FEIN
 THIRD PARTY                                                 Name
 Select the type of third party withholding
                                                             Address
     Lending Institution
                                                              
     Real Estate Agent
     Closing Attorney                                        Phone
     Other                                                   SSN/ITIN/FEIN
  1.  Basis of withholding (check one, see instructions for installment sales)
        Gain, if seller provides affidavit of gain 
        Amount realized, if no affidavit of gain is provided                                                              1. 
  2.  Is the seller a corporation?          Yes    No
     If YES, multiply line 1 by 5%. If NO, multiply line 1 by South Carolina's top 
     marginal Individual Income Tax rate for the tax year of the sale.                                                    2. 
  3. Total payment to seller (subtract selling expenses and certain mortgages paid 
     or assumed from the gross sales price)                                                                               3.
  4. Amount withheld (lesser of line 2 and line 3)
                                                                                                                          4.
  5. For late payments, calculate penalty and interest due.       5a. Penalty   
     Enter total of 5a and 5b on line 5.                         5b. Interest                                             5.

  6. Total (add line 4 and line 5)                                                                                        6.
                        Line 7 through line 9 are for installment sales only.
  7.    Check if the seller has elected out of installment sales treatment for South Carolina purposes (see instructions)
  8.  Due date of first installment (MM-DD-YYYY)
  9.  The seller is to receive payment:            Monthly                      Annually                                     Other (attach an explanation)

Complete a separate copy of this form for each seller. The buyer must give each seller two copies of this form each time 
the buyer submits a withholding payment to the SCDOR. Missing or incomplete information will cause processing delays.
Under penalty of law, I certify that this information is correct, true, and complete to the best of my knowledge. 

Buyer's signature                                                                  Name                                                       Date /    /
 
Title                                                               Phone                                            Email

     32711061

                                                  INSTRUCTIONS 
Anyone making payment to a nonresident seller for the purchase of real property or real and associated tangible personal 
property must deduct and withhold on the sale. For more information, see  SC Revenue Ruling #09-13 and any other 
advisory opinions on Nonresident Seller Withholding at dor.sc.gov/policy. 
 
Enter the: 
 •     Location of property 
 •     Date of withholding (date of payment) 
 •     Seller's name and address 
 •     Seller's SSN, ITIN, or FEIN 
 •     Buyer's name 
 •     Buyer's SSN, ITIN, or FEIN, and 
 •     Date of closing (date of sale of property) 
 
If the seller is a Partnership, S Corporation, Estate, or Trust, enter the entity name in the seller's first name field. If you 
don't provide complete information about the buyer, seller, and property, we will not be able to process the return. 
 
Only in the case of installment sales will the date of withholding and the date of closing be a different date.  
 
Complete four copies of this form for each sale. The buyer receives two copies, one to keep for their records and one to 
send to the SCDOR with the withholding payment. The seller receives two copies, one to include with their Income Tax 
return and one to keep for their records. 
 
Send the withholding payment to the SCDOR by the 15th day of the month following the month of the sale. Withholding on 
an installment sale is not required if the total amount required to be withheld for the entire year would be less than $350.  
 
If the amount to be withheld on installment sales is less than $500, the buyer may wait to submit withholding payments 
until the month when the amount equals $500 or more. If amounts withheld during a calendar year are more than $350 
but less than $500, you must send them to the SCDOR by January 15 of the following year.  
 
Common questions: 
 •     How do I request a refund for the amount withheld? 
       To request a refund for the withholding prior to the end of the tax year of the sale, file the I-290 and check the 
       Amended box. The I-290 cannot be amended after the end of the tax year. Instead, file an Income Tax return, 
       reporting the capital gain from the sale and taking credit for the Nonresident Real Estate Withholding. 
 •     How do I claim credit for the amount withheld? 
       When you file your Income Tax return, report the capital gain from the sale as income. Take credit for the 
       Nonresident Real Estate Withholding on the appropriate line in the payments/withholding section of your Income 
       Tax return. 
 •     How do I complete the form for more than one seller? 
       If there is more than one seller (filing separate Individual Income Tax returns), then you must file separate copies 
       of the I-290. Make separate payments for each I-290 submitted. If the seller is a Partnership, S Corporation, 
       Estate, or Trust, the buyer must issue one I-290 to the entity, reporting the total amount of withholding (using the 
       FEIN). The entity will then allocate the tax withheld to each partner, shareholder, or beneficiary in proportion to 
       their percentage of ownership in the property sold.  
 •     What if the buyer or seller has no SSN? 
       They should apply for an ITIN at irs.gov.  
Line instructions: 
Line 1: Enter the amount of gain or amount realized from the sale. Subtract the selling expenses from the selling price to 
compute the amount realized. Use the definition of amount realized found in IRC Section 1001(b). Subtract the basis of 
the property from the amount realized to compute the gain or loss. If the seller provides the buyer with an I-295, Seller's 
Affidavit Nonresident Seller Withholding, available at dor.sc.gov/forms, stating the amount of gain they are required to 
recognize on the sale, enter the amount of gain.  
 
If the transaction reported is an installment sale, enter on line 1 only the portion of gain (if the seller provided an affidavit 
of gain) or the portion of the amount realized (if the seller does not provide an affidavit of gain) the withholding payment is 
based upon. If the seller makes the election on line 7 and provides an I-295, Seller's Affidavit Nonresident Seller 
Withholding, include the entire gain on line 1.  
 
Line 2: Check the appropriate box and multiply by the amount on line 1. 
 

Line 3: Enter the total payment made to the seller. The total payment is the gross sales price reduced by any selling 
expenses and certain mortgages paid or assumed. Selling expenses include real estate commissions, advertising fees, 
legal fees, deed recording fees, and termite or heat/air letter fees. Reduce the sales price by mortgages or liens paid at 
closing on the property being sold. Do not deduct any mortgages, liens, advances on credit lines, or other debt secured by 
the properties and assumed by the buyer in contemplation of the sale. Loans or advances where the entire proceeds are 
used to purchase or improve the property being sold are not loans in contemplation of the sale.  
 
Unless the buyer knows otherwise, the buyer can presume that any liens, mortgages, or advances on credit lines made 
more than one year before the closing are not in contemplation of the sale and may be deducted. If the lien, mortgage, or 
credit line advance is made less than one year prior to the closing, the buyer cannot deduct the mortgage, lien, or credit 
line advance unless the buyer obtains an affidavit from the seller, stating that the loan or advance was not made in 
contemplation of the sale.  
 
Line 5: The return and payment are due by the 15th day of the month following the month of the sale. If the payment is 
late, enter penalty and interest. A Penalty and Interest Calculator is available at dor.sc.gov/calculator. 
 
Line 7: The seller may give the buyer an I-295, Seller's Affidavit Nonresident Seller Withholding, stating that, for South 
Carolina Income Tax purposes, they choose to pay the tax due on the entire gain by its due date instead of using the 
installment sales treatment. 
 
Amended returns: 
Check the Amended box and follow instructions on the previous page, making whatever changes are necessary. Attach a 
copy of your original I-290 to your amended I-290. The I-290X is no longer used to file an amended return. 
 
An amended I-290 can only be used to request a refund if it is submitted before the end of the seller's tax year. Once the 
tax year has ended and an Income Tax return is filed, we cannot issue a refund from an amended I-290. Attach the 
amended I-290 to the Income Tax return if you are claiming Nonresident Real Estate Withholding.          Do not attach the 
original I-290.   
 
Why file an amended I-290? 
   •      No I-295, Seller's Affidavit Nonresident Seller Withholding: A refund can be issued from an amended I-290 if 
          the seller did not file an I-295 with the buyer stating the amount of gain the seller is required to recognize.   
   •      Overstatement of gain: A refund can be issued from an amended I-290 if the seller overestimated the gain and 
          the tax due at the time of the sale. 
   •      Calculation error: A refund can be issued from an amended I-290 if the amount withheld and paid to the SCDOR 
          was incorrect due to an error in computing the amount to withhold OR if at the time of the closing, the seller and 
          buyer were not aware of the exceptions to the withholding. You must attach supporting calculations.  
 
The net capital gain calculation is not taken into consideration when figuring the applicable percentage of Nonresident 
Seller Withholding. The capital gain is only reported with the filing of the SC1040, Individual Income Tax return.  
 
If filing anamended I-290and requesting a refund, mail to: 
SCDOR, PO Box 125, Columbia, SC, 29214-0400 
 
If filing an amended I-290   and making a payment mail, to :  
SCDOR, Withholding Taxable, PO Box 100161, Columbia, SC, 29202 

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 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 SCDOR must provide identifying numbers, as prescribed, for 
securing proper identification. Your Social Security Number is used for identification purposes. 

The Family Privacy Protection Act 
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information 
necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected 
by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents 
such information from being used by third parties for commercial solicitation purposes.