1350

                                               STATE OF SOUTH CAROLINA                            Sch. AMD 
                                               DEPARTMENT OF REVENUE                              (Rev. 2/23/24) 
                                                                                                    3735
 dor.sc.gov                                    AMENDED RETURN SCHEDULE 
                                               Attach to your amended SC1040 Income Tax Return    20
First name and middle initial                  Last name                   Suffix         Your Social Security Number

Spouse's first name, if married filing jointly Last name                   Suffix         Spouse's Social Security Number

                                               Reasons for Amending (check all that apply)

    Federal audit or other federal adjustment            Change in filing status    Change to SC additions or subtractions

    Federal amended return                               Change in dependents       Change to SC withholding

    Net Operating Loss carryforward                      Change in tax credits      Other

                                               Explanation of Changes

                                               Total Payments Worksheet

 1. Total payments, withholding, and refundable credits                          1.            .00
    (Include corrected amounts from SC1040 line 16 through line 22e  
    and any return payments you made)
 2. Amounts refunded to you for this period                                      2.            .00
 3. Amount of Use Tax from line 26 of original return                            3.            .00
 4. Amount transferred to Estimated Tax from line 27 of original return          4.            .00
 5. Amount of Contributions for Check-offs from line 28 of original return       5.            .00
 6. Add line 2 through line 5                                                    6.            .00
 7. Subtract line 6 from line 1                                                  7.            .00
    Enter this amount on line 23 of your amended SC1040

                                               INSTRUCTIONS 
                                                          
If you need to amend your return, file a new SC1040 and check the Amended Return box on the front. Complete the 
return as it should have been filed, including all schedules and attachments. Complete this Amended Return Schedule, 
and submit it with your amended SC1040. 
 
Reasons for amending: Check each box for the reasons you are amending your SC1040. File an amended return if you 
were audited by the IRS or if you amended your federal tax return, unless there was no impact on your state return. An 
amended return is also 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.    
 
    37351012

Explanation  of  changes: Provide  an  explanation  of  all  changes  being  made  on  the  amended  return.  Attach  any 
documentation that shows the reason for the changes. Your amended return cannot be processed without an explanation 
and copies of supporting documentation.   
 
Required documents:  
If you are amending your return: 
   · because of a federal audit or adjustment, attach a copy of the IRS audit report or notice.  
   · because of a federal amended return, attach a copy of the federal 1040X and all schedules. 
   · for a Net Operating Loss (NOL), attach a schedule showing the NOL carryforward calculation. 
   · to change your filing status, include your spouse's name and SSN. You cannot change your filing status from 
        Married Filing Jointly to Married Filing Separately after the original return due date has passed.  
   · to claim an additional dependent, include the name and SSN of the dependent, their relationship to you, and if 
        they are a qualifying child or qualifying relative. 
   · for a tax credit, attach the tax credit schedule for the credit you are claiming. If the tax credit is for taxes paid to 
        another state, include a copy of your completed tax return from that state. 
   · to adjust South Carolina additions or subtractions, provide a description of the adjustment and necessary 
        documentation. 
   · to adjust your withholding, attach copies of all W-2s, SC41s, and 1099s showing South Carolina tax withheld. 
   · for any other reason, provide a detailed explanation of any changes. Include all supporting schedules and any 
        documentation that supports the changes.  
 
Total Payments Worksheet: Complete the worksheet to calculate the total payments to include on your amended return.
 
Line  1:  Enter  corrected  amounts  on  line  16  through  line  22e  of  your  amended  SC1040.  Add  these  amounts  to  any 
payments made with your original return or after it was filed. Enter the total here.     
 
Line 2: Enter all amounts previously refunded for the period. This includes the net refund amount from line 30 of your 
original  return  and  any  additional  refunds  you  may  have  received  due  to  adjustments  or  previous  amended  returns. 
Include amounts that were refunded to you but were offset to outstanding debts. Do not include any portion of the original 
refund that went to Use Tax, Estimated Tax or contribution check-offs. Do not include any interest you received on your 
refund.   
 
Line 3: Enter the amount of Use Tax from line 26 of your original return. You cannot use the SC1040 and Schedule AMD 
to amend Use Tax. You must make changes to Use Tax using the UT-3 UT-3W,/               SC Use Tax Worksheet and Payment 
Return, available at dor.sc.gov/forms. 
   
Line 4: Enter the amount of Estimated Tax from line 27 of your original return. You cannot use the SC1040 and Schedule 
AMD to amend transfers to Estimated Tax. If you need to make Estimated Tax payments, use the SC1040ES, Individual 
Declaration of Estimated Tax, available at dor.sc.gov/forms. 
 
Line 5: Enter the amount of contributions for check-offs from line 28 of your original return. You cannot use the SC1040 
and  Schedule  AMD  to  amend  contributions.  If  you  want  to  make  additional  contributions,  contact  the  applicable 
organization. Refer to the I-330, Contributions for Check-Offs, available at dor.sc.gov/forms for a listing of the funds and 
organizations.   
 
Line 7: Enter the total from line 7 of the worksheet on line 23 of your amended SC1040.   
 
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.