PDF document

- 1 -

2024 Software Developer Letter of Intent

Due August 12, 2024

Submit via Email

If your software company plans to submit electronic and/or paper returns to the South Carolina
Department of Revenue (SCDOR), you must submit your completed 2024 Letter of Intent (LOI) to
LOISubmissions@dor.sc.gov. All LOI approvals will be sent to the Authorized Representative that signs
the form.

By submitting this LOI to the SCDOR, you agree to meet our standards for software provider
registration, tax preparation software, and substitute forms. Incomplete forms will not be accepted.
Failure to meet the standards and requirements set forth in this LOI may result in the denial of your
application or the removal of your organization as an approved software developer as well as the
rejection of all electronic or paper returns submitted using your products.

You must complete a separate LOI for each unique product your company offers.

New Software Developers who have not filed state Income Tax returns with any state agencies must
provide proof of approved assurance testing with the IRS.

Substitute Form Developers

If your company only produces substitute forms for Withholding, Sales, or Property Tax and does not
produce any MeF files, complete the company information below, then skip to page 3.

Important Dates

The SCDOR has important dates to ensure we are ready for the filing season and taxpayers can file an
accurate and timely tax return. Please note the following key dates:
● Complete and submit your LOI by August 12, 2024.
● Assurance testing (ATS) begins on November 1, 2024.
● The last day we will accept initial tests is December 1, 2024.
● All testing must be completed and approved by January 17, 2025 unless otherwise indicated.

Amended Letter of Intent

This is an amended Letter of Intent.

Reason for amendment:

1 SCDOR | 2024 SD Letter of Intent

- 2 -

Company Information

Company Name                      DBA Name                                Primary Product Name

Product Address/URL                     NACTP Code                        Company FEIN

Address                           City                         State                        ZIP

If you use the same calculation engine for more than one product name, list any others here.

IRS Issued Electronic Identification Numbers

              EFIN                                             ETIN

              Test:                                            Test:
Individual Tax
              Production:                                      Production:

              Test:                                            Test:
Business Tax
              Production:                                      Production:

MeF Contact Information

List the contact information for each filing type. This is only contact information; the request for SES 
access is located at the end of this document. Each vendor can request SES access for up to three users.

Regulatory/Compliance Contact     Phone                        Email

Primary Individual MeF Contact    Phone                        Email

Secondary Individual MeF Contact  Phone                        Email

Primary Corporate MeF Contact     Phone                        Email

Secondary Corporate MeF Contact   Phone                        Email

Fiduciary MeF Contact             Phone                        Email

Primary Partnership MeF Contact   Phone                        Email

Secondary Partnership MeF Contact Phone                        Email

                                           2                                                SCDOR | 2024 SD Letter of Intent

- 3 -

Substitute Forms Contact Information

List any individuals that will require access to the software developer website for substitute forms. This
is not a request for SES access, which is not required for substitute forms.

Submissions sent to the software developer inbox will not be reviewed. If you have submitted an LOI
and do not have access to the software developers site, email us at
SoftwareDevelopersForms@dor.sc.gov.

Forms Contact Name Phone Email

Software Product Details

Tax types suppported

Individual Income Tax Substitute forms MeF
Fiduciary Tax Substitute forms MeF
Partnership Tax Substitute forms MeF
Corporation Tax Substitute forms MeF
Withholding Tax Substitute forms
Sales Tax Substitute forms

1. Type of Software Product(s)
DIY/Consumer (Web Based)
Professional/Paid Preparer (Web Based)
DIY/Consumer (Desktop)
Professional/Paid Preparer (Desktop)
2. Calculation Engine(s) Supported
All software products use separate calculation engines.
One software product with one calculation engine.
These software products share the same calculation engine:

3. Does your software support unlinked state returns? (MeF Software Only)
Yes No
4. What is the method used to provide substitute forms to users?
Product produces own software generated forms
Product provides PDFs produced by the SCDOR
Other Method:

3 SCDOR | 2024 SD Letter of Intent

- 4 -

5. Will you support the Taxes Paid to Other State (TPOS) schema for this filing season for Individual
Income Tax?
Yes No
6. Will you support 2D barcodes for the SC1040?
Yes No
7. Will you support composite filing for the SC1040?
Yes No

Rebranded Software Products

Complete this section if your product is rebranded.

In order for the software to be considered rebranded, changes cannot be made to the software
requirements and outputs. It is your responsibility to make sure the rebranded product reflects the
current software requirements and outputs. List each of your rebranded products below.

Rebranded product name ETIN Contact Name Phone Email

Electronic Mandate for Filing and Paying

Communicate to your customers that any SCDOR return owing $15,000 or more must be filed and paid
electronically according to SC Code Sections 12-54-250 and 12-54-210. Failing to meet this mandate
will result in penalties and interest imposed on the taxpayer.

Visit the pages below for a list of electronic filing and paying options.
● Individuals – dor.sc.gov/iit-filing
● Fiduciaries – dor.sc.gov/biz-services
● Corporations – dor.sc.gov/biz-services
● Partnerships – dor.sc.gov/biz-services

4 SCDOR | 2024 SD Letter of Intent

- 5 -

Forms and Schedules Supported by Tax Type

Check the box next to each form to indicate that your software product supports the South Carolina 
return, schedule, or feature within your software. Unless otherwise noted, the forms listed must be 
submitted for review and approval. 

The SCDOR strongly encourages supporting forms by XML for data accuracy, but does support and 
expect PDF attachments of schedules when they are not supported in XML. 

‡ Designates a form that is frequently submitted and has business rules that will result in submission 
rejection if criteria are not met.

◊ Designates one of our frequently submitted tax credit forms. 

Δ Designates a form that has business rules that will result in submission rejection if criteria are not 
met. 

Individual Income Tax
SC Form Number SC Form Name                                                                     MeF Paper
SC1040V        Individual Income Tax Electronic Payment Voucher
SC1040ES       Individual Declaration of Estimated Tax
SC4868         Request for Extension to File South Carolina IIT Return
SC1040 ‡       Individual Income Tax Return
SC1040TC ◊     Tax Credits
SC8453         Individual Income Tax Declaration for Electronic Filing
Schedule NR    Non-Resident Income Tax Return Schedule
Schedule AMD ‡ Amended Return Schedule
SC1310         Statement of Person Claiming Refund Due to a Deceased Taxpayer
SC2210         Underpayment of Estimated Tax by Individuals
SC3911         Individual Income Tax Refund Tracer
SC4852         Substitute for Form W-2 Wage and Tax Statement
SC8822I        Update Name / Address / Contact Information for Individual
SC4972         Tax on Lump Sum Distributions
CHE400         Students with Disabilities Tuition Tax Credit Verification
I290           Nonresident Real Estate Withholding
I335           Active Trade or Business Income Reduced Rate Computation
I338           Composite Return Affidavit
C530           Request for Penalty Waiver
I319 ‡         Tuition Tax Credit
I330 ◊         Contributions for Check-Offs
I332           Written Certification for Reserve Police Officer & DNR Deputy Enforcement Officer
I360 ◊         Classroom Teacher Expenses Credit
I361           Parental Refundable Credit
Schedule TD1   Deferred Taxes for South Carolina

                                                           5                                    SCDOR | 2024 SD Letter of Intent

- 6 -

Individual Income Tax - Checkboxes & Features
                                              MeF        Paper                                              MeF Paper
Binary / PDF Attachments                                       Composite Indicator
Address Change Indicator                                       Foreign Address Indicator
Amended Return / Amended Reason Codes                          Combat Zone Indicator
Authorization to Discuss with Preparers                        Paid Preparer’s / Preparer’s Information
Deceased Prime or Spouse                                       Payment by Bank Debit
Part Year or Non-Resident                                      Refund by direct deposit
Extension Filed Indicator                                      Underpayment Penalty Exceptions

Wage Statements
The forms in this section are for informational purposes only. The SCDOR does not require you to submit these forms for review.
Form               Form Name                  MeF        Paper Form                       Form Name         MeF Paper
W-2      Wage & Tax Statement                                  1099-G      Certain Government Payments
W-2G     Certain Gambling Winnings                             1099-INT    Interest Income
1099-B   Income from Broker/Barter Exchange                    1099-MISC Miscellaneous Income
1099-DIV Dividends & Distributions                             1099-OID    Original Issue Discount
1099-K   Payment Card & 3rd Party Network                      1099-R      Income from Retirement/Pensions/
         Transactions                                                      Annuities , etc.
1099-NEC Nonemployee Compensation

Fiduciary Income Tax
SC Form Number                                           SC Form Name                                       MeF Paper
SC1041ES           Fiduciary Declaration of Estimated Tax
SC1041V            Fiduciary Income Tax Payment Voucher
SC1041 ‡           Fiduciary Income Tax Return
SC1041K1           Beneficiary’s Share of South Carolina Income, Deductions, Credits, Etc.
SC8736             Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership
SC8822B            Update Name / Address / Contact Information for Business
I335               Active Trade or Business Income Reduced Rate Computation

Fiduciary Income Tax - Checkboxes & Features
                                                                                                            MeF Paper
Binary / PDF Attachments
Amended Return / Amended Reason Codes
Extension Indicator
Address Change Indicator
Initial and Final Return Indicators

                                                               6                                            SCDOR | 2024 SD Letter of Intent

- 7 -

Partnership Tax
SC Form Number                                         SC Form Name                                       MeF Paper
SC1065 ‡       Partnership Return
SC1065V        Partnership Tax Payment Voucher
SC1065ES       Partnership Declaration of Estimated Tax
SC1065K1       Partner’s Share of South Carolina Income, Deductions, Credits, Etc.
SC8736         Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership
I335           Active Trade or Business Income Reduced Rate Computation
I435           Active Trade or Business Income Reduced Rate Computation for a Partnership or S Corporation
SC8822B        Update Name / Address / Contact Information for Business

Partnership Tax - Checkboxes & Features
                                                                                                          MeF Paper
Binary / PDF Attachments
Amended Return / Amended Reason Codes
Initial and Final Return Indicators
Address Change Indicator

Corporate Income Tax
SC Form Number                                        SC Form Name                                        MeF Paper
SC1120 ‡       ‘C’ Corporation Income Tax Return
SC1120S ‡      ‘S’ Corporation Income Tax Return
SC1120T        Tentative Corporation Tax Return and Conditional Extension
SC1120V        Corporate Income Tax Payment Voucher
SC1120TC ◊     Corporate Tax Credits
SC1120CDP      Corporation Declaration of Estimated Income Tax
SC1120SK1      Shareholder’s Share of South Carolina Income, Deductions, Credits, Etc.
SC1120SWH      Withholding Tax on Income of Nonresident Shareholders
SC1120U        Public Utility Tax Return
SC616          Notification to Lock in County Designation
SC990T         Exempt Organization Business Tax Return
SC1101B        Bank Tax Return
SC1104         Savings and Loan Association Tax Return
CL1            Initial Annual Report of Corporations
CL4            Annual Report of Electric Cooperative Corporation Property and Gross Receipts
SC2220         Underpayment of Estimated Tax by Corporations
SC8453C        Corporate Income Tax Declaration for Electronic Filing
SC8822B        Update Name / Address / Contact Information for Business
I435           Active Trade or Business Income Reduced Rate Computation for a Partnership or S Corporation

                                                              7                                         SCDOR | 2024 SD Letter of Intent

- 8 -

Corporate Income Tax - Checkboxes & Features
                                              MeF          Paper                                                              MeF Paper
Binary/PDF Attachments                                           Final Return Indicators
Change of Address Indicator                                      Consolidated and/or Disregarded LLC Indicator ‡
Initial Return Indicator                                         Amended Indicator
Change of Accounting Period Indicator

Tax Credits
SC Form Number                                                  SC Form Name                                                  MeF Paper
SC1040TC ◊               Tax Credits
SC1120TC ◊               Corporate Tax Credits
TC1                      Drip/Trickle Irrigation Systems Credit
TC2                      Credit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small 
                         Business
TC3                      Water Resources Credit
TC4                      New Jobs Credit
TC4SA                    Accelerated Small Business Jobs Credit
TC4SB                    Small Business Jobs Credit
TC5                      Scenic Rivers Tax Credit
TC6                      Infrastructure Credit
TC8                      Headquarters Credit
TC9                      Credit for Child Care Program
TC11                     Capital Investment Credit
TC11A                    New Jobs and Capital Investment Credits for Plastics and Rubber Manufacturer
TC11R                    Recapture of Capital Investment Credit
TC12                     Credit for Employers Hiring Recipients of Family Independence Payment
TC14                     Community Development Tax Credit
TC17                     Recycling Property Tax Credit Per SC Code Section 12-6-346
TC18                     Research Expenses Credit
TC19                     Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property 
                         After May 31, 2001
TC20                     Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program
TC21                     Credit for a Certified Historic Structure Placed in Service after June 30, 2003
TC22                     Credit for a Certified Historic Residential Structure
TC23                     Credit for Textiles Rehabilitation
TC24                     Commercials Credit
TC25                     Motion Picture Credits
TC26                     Venture Capital Investment Credit
TC27                     Health Insurance Credit
TC28                     SC Quality Forum Credit
TC29                     Retirement Contribution Credit
TC30                     Port Cargo Volume or Port Transportation Credit
TC31                     Retail Facilities Revitalization Credit

                                                                        8                               SCDOR | 2024 SD Letter of Intent

- 9 -

TC32   Premarital Preparation Course Credit
TC33   Mercury Switch Disposal Credit
TC34   Corporate Tax Moratorium Per Section 12-6-3367
TC35   Alternative Motor Vehicle Credit
TC36   Industry Partnership Fund Credit
TC37   Whole Effluent Toxicity Testing
TC38 ‡ Solar Energy System Credit
TC40   Ethanol or Biodiesel Production Credit
TC41   Renewable Fuels Tax Credit
TC43   Residential Retrofit Credit
TC44   Excess Insurance Premium Credit
TC45   Apprenticeship Credit (Tax Years Ending May 21, 2024 and After)
TC45   Apprenticeship Credit (Tax Years Ending Before May 21, 2024)
TC46   Bank Tax Credit for S Corporation Shareholder
TC50   Biomass Resource Credit
TC50A  Application for Biomass Resource Credit
TC51   Venison For Charity Credit
TC52   Fire Sprinkler System Credit
TC53   Energy Efficient Manufactured Home
TC54   Clean Energy Credit
TC55   Abandoned Buildings Revitalization Credit
TC56   Angel Investor Credit
TC57   Educational Credit for Exceptional Needs Children’s Fund
TC58   Solar Energy Property Credit
TC58A  Application for Solar Energy Property Credit
TC59   Alternative Fuel Property Credit
TC60 ◊ South Carolina Earned Income Tax Credit
TC61   Agribusiness Income Tax Credit
TC62 Δ Preceptor Credit
TC63   South Carolina Housing Tax Credit
TC63R  Recapture of South Carolina Housing Tax Credit
TC64   Formerly Incarcerated Apprenticeship Credit
TC65   Veterans Apprenticeship Credit
TC66   Railroad Expenditures Credit
TC67   Recreational Trail Easement Credit
I319 ‡ Tuition Tax Credit
I333   Anhydrous Ammonia Additive Credit
I334   Milk Credit
I360   Classroom Teacher Expenses Credit
I361   Parental Refundable Credit
I385 ‡ Motor Fuel Income Tax Credit

                                                     9                SCDOR | 2024 SD Letter of Intent

- 10 -

Substitute Forms and Schedules Supported by Tax Type

The lists of additional forms below apply only to the substitute forms review process. All of the below 
substitute forms can be found on our Software Developer Site. Approval for electronic filing is still 
required. More information about electronic filing can be found at dor.sc.gov/biz-services.

Sales and Use Tax
SC Form Number                                               SC Form Name                                                         Paper
ST3            State Sales and Use Tax Return
ST389          Schedule for Local Taxes
ST455          State Sales, Use, Maximum Tax and Special Filers Tax Return
ST8            Exemption Certificate
ST8A           Resale Certificate
ST10           Application for Exemption Certificate
ST10C          Application for Exemption from Local Tax for Construction Contractors
ST10G          Application for Exemption for Federal Government Contract
ST14           Claim for Refund
ST178          Nonresident Military Tax Exemption Certificate
ST236          Casual or Use Excise Tax Return
ST299          Affidavit for Delivery of Tangible Personal Property to the Purchaser in a State other than South Carolina
ST382          Affidavit to Limit to Three Hundred Dollars ($300.00) the Maximum Sales/Use of Musical Instruments and 
               Office Equipment to Religious Organizations
ST385          Affidavit for Intent To License Motor Vehicle, Trailer, Semitrailer or Pole Trailer Purchased in SC in Purchaser’s 
               State of Residence
ST403          State Sales, Use, and Aviation Gasoline Tax Return
ST405          Certificate to Limit to Five Hundred Dollars ($500) the Maximum Sales/Use Tax on Sales of Self Propelled Light 
               Construction Equipment
ST593          Schedule of Maximum Tax Allocation
UT3/UT3W       SC Use Tax Worksheet and Payment Return

Property Tax
SC Form Number                                            SC Form Name                                                            Paper
PT100          Business Personal Property 
PT300          Property Tax Return

                                                             10                     SCDOR | 2024 SD Letter of Intent

- 11 -

Withholding Tax
SC Form Number                                                SC Form Name                       Paper
WH1605         SC Withholding Quarterly Tax Return
WH1606         SC Withholding Fourth Quarter/Annual Reconciliation
WH1601         SC Withholding Tax Payment
I41            Nonresident Beneficiary – Affidavit and Agreement Income Tax Withholding
I290           Nonresident Real Estate Withholding
I295           Seller’s Affidavit – Nonresident Seller Withholding
I309           Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding
I312           Nonresident Taxpayer Registration Affidavit Income Tax Withholding
RS1            Instructions and Specifications for Filing W-2s
SC8822B          Update Name/Address/Contact Information for Business
SCW4           South Carolina Employee’s Withholding Allowance Certificate
WH1612         Transmittal Form for W-2s or 1099s Submitted by CD-ROM or Paper

Common Forms
SC Form Number                                                SC Form Name                       Paper
C245           Application For Appeal
C268           Certificate Of Tax Compliance Request Form
FS102          Payment Plan Request
D128           Registration Application for Electronic Funds Transfer
  D137           Registration Application for Electric Funds Transfer Extensible Mark-Up Language
SC8822B        Update Name / Address / Contact Information for Business
SC2848         Power of Attorney and Declaration of Representative
SC4506         Request for Copy of Tax Form 
SC8857         Request for Innocent Spouse Relief
SCDOR111       Tax Registration Application
  SCDOR111RS     Remote Seller Sales and Use Tax Registration

                                                              11                                 SCDOR | 2024 SD Letter of Intent

- 12 -

Software Limitations

List any software limitations beyond the information already provided. If your software, including 
consumer and professional products, does not support all checkboxes, additions, subtractions, 
deductions, credits, contributions, etc, list what is not supported for a particular form, schedule, or 
feature. If you have no limitations, let us know in line 1 below. Leaving this section blank will result in a 
rejection of your LOI.

# Form/Schedule/Feature/Checkbox                  Description of Limitation for MeF Product
1

2

3

4

5

6

7

8

9

10

                                                  12      SCDOR | 2024 SD Letter of Intent

- 13 -

State Specifications and Communication

Documents and materials 
South Carolina MeF and paper form documentation will be uploaded to the following locations:
●  FTA State Exchange System (SES)
●  The SCDOR Software Developer website

State refund expectations 
The SCDOR provides refund messaging, including a URL for taxpayers to check their refund status, in the 
2024 Software Developer’s Guide. Software developers must use this information in all products. The 
information must be shown to end-users within the software in a way to maximize the likelihood the 
message is read. 

Promotion of direct deposit for refunds 
Software developers must present taxpayers with a direct deposit refund option as the default refund 
method. This applies for professional products as well as self-prepared consumer products for all taxes 
where the SCDOR supports direct deposit refunds, including Individual Income Tax and Corporate 
SC1120 and SC1120S returns, as well as the SC1065 and SC1041. The SCDOR prefers that all electronic 
deposit options (“refund anticipation loans”) and prepaid debit card programs through your partners be 
presented first, with paper checks as the very last option.

If taxpayers do not want a refund by a direct deposit method, they must choose to decline direct 
deposit. The software must require the user to decline a debit card option before showing a paper 
check option. 

When you are promoting taxpayer-direct refunds, you are required to use the description in our 2024 
Software Developer’s Guide. 

South Carolina Tax Refund URL: dor.sc.gov/refund

State tax due return expectations 
The SCDOR is providing messaging about taxes due, including due dates and payment methods, in 
the 2024 Software Developer’s Guide. Industry partners must use this information in all products. The 
messages must be shown to end-users within the software in a way to maximize the likelihood the 
message is read. 

South Carolina Tax Due Payments URL: dor.sc.gov/pay

State Requirements, Standards, and Recommendations

Required Disclosure Notice 
The following consent language must be added to electronic filing software to notify the user. 

For Do-It-Yourself software: 
“By using a computer system and software to prepare and transmit return(s) electronically, I consent 
to the disclosure of all information pertaining to my use of the system and software to the South 
Carolina Department of Revenue, as applicable by law, and to the transmission of my tax return(s).” 

                                                13         SCDOR | 2024 SD Letter of Intent

- 14 -

For Tax Professional software: 
“By using a computer system and software to prepare and transmit my client’s return electronically, 
I consent to the disclosure of all information pertaining to my use of the system and software to 
create my client’s return and to the electronic transmission of my client’s tax return to the South 
Carolina Department of Revenue, as applicable by law.”

For Business software: 
“By using a computer system and software to prepare and transmit this business return 
electronically, I consent to the disclosure of all information pertaining to the user of the system and 
software to create this business return and to the electronic transmission of this business tax return 
to the South Carolina Department of Revenue.”

The SCDOR Agrees to:
● Perform a review of software developer eligibility to participate with the SCDOR upon receiving 
  a completed South Carolina Letter of Intent and notify the software provider of the results of the 
  review upon approval.
● Publish MeF guidelines and testing information on the FTA Secure State Exchange System (SES).
  ■ SC Software Developer’s Guide
  ■ 2D barcode documents (IIT Only)
  ■ MeF business rules
  ■ MeF schemas
  ■ MeF and 2D barcode Test Cases
● Conduct annual substitute forms testing starting in mid August.
  ■ Initial test submissions will be reviewed and acknowledged with feedback within 10 business 
    days of receipt.
  ■ Subsequent re-test submissions will be reviewed and acknowledged with feedback in 10 
    business days of receipt.
● Begin MeF testing with the opening of the IRS’ testing in early November.
  ■ Initial test submissions will be acknowledged and reviewed within 10 business days of 
    receipt.
  ■ Subsequent re-test transmissions will be reviewed, acknowledged, and feedback will be 
    provided within 10 business days.
● Provide feedback for all test submissions received by January 3, 2024 based on the timelines 
  outlined above. There could be delays or absence of approvals if vendors have not been 
  approved for calculations, schema and business rule requirements, and substitute forms by this 
  date.
● Notify the software provider immediately when errors within their software are adversely 
  affecting the processing of South Carolina returns.
● Classify software errors as critical or non-critical. This applies to both errors found by South 
  Carolina and errors identified by the software provider.

                                             14                            SCDOR | 2024 SD Letter of Intent

- 15 -

The Software Developer Agrees to:
● Notify the agency if any forms and/or payments you support are not ready when your software
is available for use. Submit this information via email to SoftwareDevelopersForms@dor.sc.gov.
● Promptly notify (within 48 hours of discovery) the SCDOR of any software issues that may result
in rejection of, or adjustments to, returns whether filed electronically or by paper.
● Notify impacted users/taxpayers of critical issues as requested. Our experience is that users/
taxpayers expect, and more importantly appreciate, notification from the software partner
rather than first notification coming from the SCDOR.
● Provide notification upon resolution of the issue and a date of issuance of the software update.
● Pause transmittal of returns at the SCDOR’s request when critical issues are going to take longer
to resolve.
● Notify customers of minimum computer and print settings needed when submitting forms and
payments either electronically or on paper for processing purposes.
● Abide by the following testing standards.
■ Prior to the IRS MeF opening date for current year returns, the software provider will provide
South Carolina with either a “beta” access to their online tax preparation program, provide
a specified list of screenshots, or provide a demonstration of the product that allows the
review of user screens, interview questions, messaging, final submission screens and printing
of substitute forms.
■ Work directly with South Carolina staff to satisfy testing requirements in a timely fashion.
■ Submit MeF and substitute forms test returns within the test time frames detailed in the
section above.
■ Exceptions may be considered on a case by case basis.
■ Create tax returns that incorporate all the criteria detailed within each test scenario provided
by the SCDOR.
■ Not transmit returns before successfully completing all required testing and approval has
been issued.
■ Software providers with previous history of issues with their products in South Carolina may
be required to perform a more rigorous testing methodology to validate the adequacy of
their product.
■ While every effort will be made to be flexible during the testing window, South Carolina
reserves the right to decertify the participation of a software provider if testing is inadequate,
not completed timely, or continues to be a strain on South Carolina testing resources.
● Develop substitute tax forms in accordance with the substitute forms specifications and agrees
to:
■ Submit all required computer generated South Carolina forms to the SCDOR for testing and
approval.
■ Not allow forms to be printed from software until fully approved by the SCDOR.

15 SCDOR | 2024 SD Letter of Intent

- 16 -

● Adhere to all specifications in South Carolina publications:
  ■ South Carolina Software Developer’s Guide
  ■ Substitute forms instructions and documentation
● Implement appropriate security measures to protect taxpayers and their information in your 
  system. This includes, but is not limited to, when it is online, offline, at rest, and in transit. The 
  SCDOR does not prescribe the security requirements for your system. Cyber security resources 
  such as the National Institute of Standards and Technology or the Department of Defense 
  Security Technical Implementation Guide are examples of national resources available to assist 
  you with this process.
● Appropriately and timely respond to changes requested by the SCDOR throughout the filing 
  season. This includes providing a projected implementation date for agreed upon changes.
● Ensure all MeF test submissions and substitute forms received for the approval process are 
  created in, and originate from, the actual software.
● Ensure that all electronic returns received by the SCDOR that are generated from this software 
  will be electronically filed from the initially approved product version, or a subsequent product 
  update.
● Ensure that all paper returns received by the SCDOR that are generated from this software will 
  be printed from the initially approved product version or a subsequent product update.
● Require users of this product who attempt to file electronically 10 or more business days after a 
  production software update to download and apply the product update.
● Follow the submission and forms guidelines provided on the SCDOR Software Developers 
  website.

Validation of Specific Data Elements

Each year, you must confirm the following with the taxpayer:
● State driver’s license data
● State withholding account numbers
● Bank account number for direct deposit refunds or balance due ACH debit payments
● Taxpayer mailing address

Data Breach Reporting

All software vendors are subject to the data breach security laws of SC Code Section 39-1-90, including:
● who must comply with the law
● definitions of “personal identifying information”

                                   16                                 SCDOR | 2024 SD Letter of Intent

- 17 -

● what constitutes a breach
● requirements for notice
● any exemptions
The SC Code of Laws is available at dor.sc.gov/policy.

State Driver's License/State ID Data Expectations

At this time South Carolina taxpayers are not required to provide their Driver’s License/State ID 
information when completing their South Carolina Individual income tax returns; however, they are 
strongly encouraged to provide it. When provided, the SCDOR requires that the information be included 
in the electronically filed return.

The messaging below must be presented to taxpayers in all products that support Individual Income Tax 
filing, and must be shown to end-users in a way to maximize the likelihood that the message is read. 

“In an effort to protect against identity theft and combat tax fraud, state revenue agencies are 
requesting that filers provide certain information from their driver’s license or state-issued ID. Providing 
this information is encouraged, but optional, and is not required to electronically file your South 
Carolina return.”

Signature

Click the "Submit via Email" button on page one to submit your signed and completed South Carolina 
Letter of Intent to LOISubmissions@dor.sc.gov by August 17, 2023. 

As the representative of the above named organization, I agree, on behalf of the organization, to 
comply with all requirements laid out in this document. Furthermore, by signing this agreement, my 
organization is agreeing to all of the requirements laid out in this document. The SCDOR reserves the 
right to revoke approval and refuse to accept any additional returns from any software company that 
does not adhere to the requirements above.

As an approved SCDOR software provider, I agree to provide true, accurate, current, and complete 
information about my company. I understand that if I provide any information that is untrue, inaccurate, 
obsolete, or incomplete, the SCDOR has the right to deny, suspend, or terminate my company’s ability 
to submit returns. 
Authorized Representative Printed Name    Email

Authorized Representative Signature       Phone                   Date

                                               17                 SCDOR | 2024 SD Letter of Intent

- 18 -

Authorized Access to the State Exchange System

Access to the State Exchange System should be limited to those with a business need.  You are allowed 
up to 5 users.  

Provide information for each employee you are authorizing for access to the State Exchange System. 
The tax type box should include all the tax types individuals are authorized to access. 

Contact Name    Phone    Tax Types            Corporate 
                                              Fiduciary 
                Email                         Partnership 
                                              Individual
Contact Name    Phone    Tax Types            Corporate 
                                              Fiduciary 
                Email                         Partnership 
                                              Individual
Contact Name    Phone    Tax Types            Corporate 
                                              Fiduciary 
                Email                         Partnership 
                                              Individual
Contact Name    Phone    Tax Types            Corporate 
                                              Fiduciary 
                Email                         Partnership 
                                              Individual
Contact Name    Phone    Tax Types            Corporate 
                                              Fiduciary 
                Email                         Partnership 
                                              Individual

                      18                      SCDOR | 2024 SD Letter of Intent

PDF file checksum: 1667111887

(Plugin #1/10.13/13.0)