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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.
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