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Fed/State Electronic Filing

 

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Fed/State and State ONLY Electronic Filing

Taxpayers interested in filing their returns electronically should check with their local tax preparation services for tax professionals offering electronic filing services. A listing of tax professionals offering electronic services can be found on the IRS website or by clicking on the following link. The IRS listing is searchable by zip code.

IRS Listing of Electronic Filing Providers

Fed/State and State ONLY Electronic filing is available through tax professionals called Electronic Return Originators (EROs), who have been accepted into the Fed/State and State ONLY Electronic Filing Programs.  Previously, EROs could file taxpayers' federal and state returns in one transmission to the IRS and the SC Department of Revenue (SC DOR). 

South Carolina participates in the Fed/State State ONLY filing program.  The State ONLY program allows tax preparers the ability to file federal and South Carolina returns together or separately. Tax preparers/EROs may still be required to file the federal return electronically first by their respective electronic filing software packages.   

South Carolina will automatically accept all EROs registered/accepted by the IRS.  Separate registration is not required by the SC Department of Revenue.

SC Electronic Return for Fed/State and State Only Programs

South Carolina supports:

  • Refund, balance due, and zero balance returns
  • part year and non-resident schedules
  • direct deposit of refunds and payment of balance due returns by EFW
  • Prior year returns by Modernized EFile 1040 ONLY if the software was approved by South Carolina for the tax year (for tax year 2011 forward).

South Carolina DOES NOT support:

  • State withholding claimed on a Substitute Form W-2 Wage and Tax Statement (SC4852).
  • Amended or corrected South Carolina returns   

All software developers do not support all of the South Carolina forms, schedules, form/schedule occurrences, and payment options that can be transmitted electronically.

The following South Carolina forms and schedules may be transmitted electronically (electronic return) for Fed/State and State ONLY Electronic Filing:

  • SC1040 - South Carolina Individual Income Tax Form
  • Schedule NR - South Carolina Part Year/Non-Resident Schedule                                       
  • SC1040TC (formerly Schedule TC) - Tax Credits
  • All Tax Credits listed on the SC 1040TC
  • I-319 - Tuition Tax Credit
  • SC4972- Tax on Lump Sum Distributions
  • SC2210 - Underpayment of Estimated Tax by Individuals
  • I-330 - Contributions for Check-Offs
  • I-333 - Anhydrous Ammonia Additive Credit
  • I-334 - Milk Credit
  • I-335 - Active Trade or Business Income
  • I-360 - Classroom Teacher Expenses Credit

Formerly, South Carolina did not allow an electronic return to contain information on the line for South Carolina income tax withheld from sale of nonresident real estate; however, this is now allowed.

All software developers do not support all of the South Carolina forms, schedules, form/schedule occurrences, and payment options that can be transmitted electronically.

Paper Documents - Fed/State 

REMINDER:  The SC Department of Revenue no longer requires the submission of form SC8453 to complete the filing of a state return.  The agency has been granted legal authority to require that EROs (Electronic Return Originators) and On-Line filers retain the signed Form SC8453 with all supporting documents, such as W-2s and 1099s (with SC tax withheld) for a three (3) year period.

VITA sites will be allowed to provide the signed Form SC8453, with all supporting documents (such as W-2s and 1099s with SC tax withheld), to the taxpayer.  The taxpayer will need to retain the documents for a period of three (3) years.

Form Exclusions from Fed/State Filing

Form exclusions imposed by the IRS (see IRS Publication 1345 for additional information):

  • Amended or corrected Individual Income Tax Return
  • Return of non-calendar year filer

Additional form exclusions imposed by the SC Department of Revenue follow:

  • SC4852 Substitute for Form W-2 Wage and Tax statement (also referred to as Employee Complaint Form)


TY2013 ERO Handbook

 

Back to Electronic Services for Individual Income Tax!


 
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