SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
2004-2005 Forms and Instructions

 

2004-2005 Tax Forms and Instructions
Table of Contents

 

Where To Mail Returns
Alternative Filing Methods
Federal Tax Forms
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Individual Income Tax Book 2004

Sales Tax Book 2005 (Sales and Local Tax Returns)

Withholding Tax Book 2005

Tax forms are categorized by major tax type. Instructions for completing the returns and forms are provided in each category.


Corporate Tax Returns Motor Fuel Returns
Bingo Forms Alcoholic Beverage Licensing
Fiduciary and Partnership Tax Returns Property Tax Returns
Estate Tax Returns Sales and Use Tax Returns
Individual Income Tax Returns Withholding Tax Returns
Tax Credits Forms Miscellaneous Forms
License Tax Returns  


 


 



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The South Carolina Department of Revenue is pleased to provide the forms in Package XSC in portable document format (PDF). You will need the
Adobe Acrobat Reader Version 5.0 or later to view and print these forms. If you do not already have a current version of the free Acrobat reader, click on the icon below to go to the Adobe page and download your free copy.  

 

 


 

Corporation Tax Returns

SC616

Certification of Eligibility for South Carolina New Jobs Tax Credit

SC990-T

Exempt Organization Business Income Tax Return

SC1120

'C' Corporation Income Tax Return

SC1120S

'S' Corporation Income Tax Return

SC1120 Inst.

New Information and Instructions for 'C' and 'S' Corporation Income Tax Returns

SC1120-CDP

Corporation Declaration of Estimated Income Tax

SC1120S-WH

Withholding Tax on Income of Nonresident Shareholders

SC1120-T

Tentative Corporation Tax Return and Conditional Extension

SC1120TC

Corporate Tax Credits

SC1120U

Public Utility Tax Return

SC1101B

Bank Tax Return

SC1104

Savings and Loan Association Tax Return

CL-1

Initial Annual Report of Corporations

CL-4

Annual Report of Electric Cooperative Corporation Property and Gross Receipts

SC2220*

Underpayment of Estimated Tax by Corporations



 

Bingo Forms

 

Please use current year forms.

 




Fiduciary and Partnership Tax Returns

SC1041

Fiduciary Income Tax Return

SC1041ES

Fiduciary Declaration of Estimated Tax

SC1065

Partnership Return

SC8736

Request for Extension of Time to File/Fiduciary and Partnership

 

 


Estate Tax Returns

ET-101

Non-Resident South Carolina Preliminary Estate Tax Notice to Probate Judge

ET-903

Estate Tax Procedures for Decedents

SC706C

Resident/Nonresident Estate Tax Return

SC4421

Declaration Personal Representative Commissions

SC4422

Application for SC Wavier of Objection to Transfer of Real Property

SC4768

Application for Extension of Time to File/Pay Estate Tax Return

 

 



Individual Income Tax Returns

General Inst.

General Instructions Resident, Nonresident, Part-Year Resident

SC1040I

SC1040 Long Form Instructions

SC1040

Individual Income Tax Return Long Form

SC1040TC

Tax Credits

SC1040TT

South Carolina Tax Tables

ScheduleNR

Nonresident Schedule (Replaces SC1040NR)

 

 

ScheduleNRInst

Instructions for Schedule NR

SC1040-V

Individual Income Tax Electronic Payment Voucher

SC1040X

Amended SC Individual Income Tax Return

SC1040-ES

Individual Declaration of Estimated Tax with Instructions and Worksheet (File on-line via ScnetFile)

SC1310

Statement of Person Claiming Refund Due a Deceased Taxpayer

SC2210

Underpayment of Estimated Tax By Individuals

SC3911

Refund Tracer

SC4852

Substitute for Form W-2 Wage and Tax Statement

SC4868

Request for Extension of Time to File South Carolina Tax Return (File on-line via ScnetFile)

SC4972

Tax on Lump Sum Distributions

SC8453

Individual Income Tax Declaration for Electronic Filing

 

 



Tax Credits

SC1040TC

Tax Credits

SC1120TC

Corporate Tax Credits

SC SCH TC-1

Drip/Trickle Irrigation System Credit

SC SCH TC-2

Minority Business Credit

SC SCH TC-3

Water Resources Credit

SC SCH TC-4

New Jobs Credit

SC SCH TC-5

Scenic Rivers Tax Credit

SC SCH TC-6

Infrastructure Credit

SC SCH TC-7

Palmetto Seed Capital Credit

SC SCH TC7A

Palmetto Seed Capital Corporation Statement of Qualified Investment

SC SCH TC-8

Corporate Headquarters Credit

SC SCH TC-9

Credit for Child Care Program

SC SCH TC-10

Base Closure/Federal Facility Employment Reduction Hiring Credit

SC SCH TC-11

Economic Impact Zone Property Investment Credit

SC SCH TC-11R

Recapture Economic Impact Zone Property Investment Credit

SC SCH TC-12

Credit for Employers Hiring Recipients of Family Independence Payments

SC SCH TC-12A

Additional Credit for Employers Hiring Recipients of Family Independence Payments in a Distressed or Least Developed County

SC SCH TC-13

Motion Picture Credit

SC SCH TC-13A

Motion Picture Project Certification

SC SCH TC-13B

Motion Picture Production Facility and Post Production Certification

SC SCH TC - 14

Community Development Tax Credit

SC SCH TC - 15

Corporate Tax Moratorium Per Section 12-10-35

SC SCH TC - 16

Corporate Tax Moratorium Per Section 12-6-3365

SC SCH TC - 17

Recycling Property Tax Credit Per SC Code Section 12-6-3460

SC SCH TC - 18

Research Expenses Credit

SC SCH TC - 19

Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property After May 31, 2001

SC SCH TC - 20

Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program

SC SCH TC - 21

Credit for a Certified Historic Structure Placed in Service after June 30, 2003

SC SCH TC - 22

Credit for a Certified Historic Residential Structure

SC SCH TC – 23

Credit For Textiles Rehabilitation

SC SCH TC – 24

Commercials Credit

SC SCH TC – 25

Motion Picture Credits

 




License Tax Returns

L-101

Liquor Wholesalers Monthly Report

L-511

Admissions/Theater Tax Return

L-514

Application for License to Operate Place of Amusement

L-600  *

Beer Wholesaler's Monthly Report   

L-600-CM  *

Credit Memo for Damaged Civilian Beer Destroyed by Wholesaler or Returned to Manufacturer 

L-601 *

Wine Wholesaler's Monthly Report 

L-601-A *

Wine Transfer to Other Wholesalers 

L-601-CM *

Credit Memo for Damaged Wine Destroyed by Wholesalers or Returned to 
Manufacturer

L-922 *

Monthly Tobacco Tax Return 

L-915 

Application for License to Purchase, Sell, and Distribute Manufactured Tobacco

L-2167 

State Tobacco Tax Bond

L-1025 *

Application for Business License Tax Refund 

L-2012

Primary Forest Products Tax Report

L-2014 *

Supplemental Schedule to L-600

L-2047

L-2052 *

Six-Month Coin-Operated Device Application

Owner/Operator License Application

L-2068

Application for Admissions Tax Exemption

L-2081 *

Biennial Coin-Operated Device Application

L-2157

L-2166  *

Eight-Month Coin-Operated Device Application

SC Tax Return for Wines Shipped Direct to Residents

L-2169  *

Monthly Brewpubs Report

L-2172 

Liquor By The Drink Excise Tax Report

L-2175

Application For Refund of Excise Tax Paid On Minibottles

L-BW-602 *

Certificate of clearance for Beer and/or Wine

L-BW-I-4  *

Report of Wine Shipments into SC 

L-BW-I -1 *

Brewer's & Importers Monthly Report of Beer Shipments into SC 
--Affidavit for Military Sales fo Beer/ Wine for- 
--Total Sheet for Military
 

Motor Fuel Returns

 

L-303*

Information Return for Refund Gasoline Used in Farm Operations

L-304*

Application for Farm Gasoline Fee Refund

L-325

Application for Motor Fuel User Fee Refund on Diesel Fuel Used in Non-Highway Equipment and Instructions

L-2080* 

State Motor Fuel User Fee Bond   

L-2087

Application for Refund or User Fee Paid on Motor Fuel (Diesel, Gasoline, LP) Used in Trucking Equipment as Authorized by Section 12-28-710 (A)(7) and Instructions  

L-2098*

Motor Fuel Terminal Operator Monthly Report (L-2099 and L-2100)

L-2099*

Schedule 15-A Terminal Operator Schedule of Receipts

L-2100*

Schedule 15-B Terminal Operator Schedule of Disbursement

L-2101*

Motor Fuel Terminal Operator Annual Report and Instructions

L-2102*

Supplier Schedule of State Diversion Corrections and Instructions  

L-2103*

Supplier Schedule of Terminal Rack Removals and Instructions

L-2104*

Bonded Importer Schedule of Disbursement

L-2105*

Motor Fuel Bonded Importers Monthly Report and Instructions  (L-2104 and L-2106)

L-2106*

Bonded Importer Schedule of Receipts

L-2107*

Motor Fuel Occasional Importers Monthly Report and Instructions (L-2108 and L-2116)

L-2108*

Occasional Importer Schedule of Receipts

L-2109*

Three Day Payment Voucher and Instructions

L-2110*

Motor Fuel Tankwagon Importers User Fee and Other Applicable Fee Calculation and Instructions (L-2111 and L-2120)

L-2111*

Tankwagon Importer Schedule of Receipts

L-2112*

Exporters Monthly Report and Instructions (L-2113)

L-2113*

Exporter Schedule of Exports to the State of Schedule Type 7-A

L-2114*

Fuel Vendors Annual Report and Instructions

L-2115*

Fuel Vendors Blended Fuel User Fee Report and Instructions

L-2116*

Occasional Importer Schedule of Disbursements

L-2117*

Tare Allowance Refund Application (L-2118)

L-2118*

Eligible Purchaser Schedule of Motor Fuel Purchases and Instructions

L-2119*

Motor Fuel Suppliers Monthly User Fee and Fee Calculation and Instructions (L-2102, L-2103 and L-2122)

L-2120*

Tankwagon Importer Schedule of Disbursements

L-2122*

Supplier Schedule of User Fee-Paid Receipts

L-2123*

Miscellaneous Motor Fuel Monthly Report and Instructions

L-2129*

Amended Motor Fuel Calculation Page and Instructions

L-2130*

Motor Fuel Schedule of Amendments and Instructions

L-2131

Motor Fuel Refund Gasoline Used for Aviation Purposes and Instructions

L-2133

Motor Fuel Refund Application and Instructions

L-2140*

Motor Fuel Refund Registration

L-2142*

Application for Motor Fuel User Fee Refund on Non-Taxable Kerosene and Instructions

L-2170*

Supplier 10 Day Notification

 




Alcoholic Beverage Licensing

 

Please use current year forms.

 

 




Property Tax Returns

PT-100

Business Personal Property Return

PT-139

Property Tax Return - Water and Sewer Companies

PT-300 2003 

Property Tax Return

PT-300 2004 

Property Tax Return

PT-300 2005

Property Tax Return

PT-300 2006

Property Tax Return

PT-401

Application for Exemption

PT-401I

Application for Exemption Instructions

PT-417 *

Carline Company Annual Report

PT-418 *

Airline Company Annual Report

PT-420 *

Utility and Railroad Companies Property Tax Return

PT-427 *

Distribution Information #1

PT-429*

Distribution Information #2 (County)

PT-433 *

Cable Television Company Property Tax Return

PT-441

Motor Carriers Property Tax Return

PT-442  

Application for Motor Carrier Property Tax

PT-443

Fee In Lieu of Property Tax Initial Report Form

PT-444 *

Manufactures Exemptions Extended To Unrelated Purchaser

PT-455

Appeal for Real Property Assessment / County Assessor




Sales and Use Tax Returns

ST-3

State Sales and Use Tax Return

ST-3/ST-389 Inst.

Step by Step Instructions for ST-3/389

ST-3T * 

Accommodations Report by County or Municipality for Sales and Use Tax

ST-3 EZ

State Sales and Use Tax Return

ST-3 EZ Inst

Step By Step Instructions for ST-3EZ

ST-8

Exemption Certificate

ST-8A

Resale Certificate

ST-8F

Agricultural Exemption Certificate

ST-10

Application for Certificate

ST-10-C

Application for Exemption from Local Tax for Construction Contractors

ST-10-G

Application for Exemption for Federal Government Contract

ST-14

Claim for Refund

ST-178  * 

Nonresident Military Tax Exemption Certificate

ST-299  * 

Affidavit for Delivery of Tangible Personal Property to the Purchaser in a State Other Than South Carolina

ST-236 * 

Casual or Use Excise Tax Return

ST-382 * 

Affidavit to Limit to Three Hundred Dollars ($300.00) the Maximum Sales/Use of Musical Instruments and Office Equipment to Religious Organizations

ST-385 * 

Affidavit for Intent To License Motor Vehicle

ST-387

Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations"

ST-388

State Sales, Use and Accommodations Tax Return

ST-388Inst

Instructions and Essential Information for Form ST-388

ST-389

Schedule for Local Taxes

ST-389A *

Local Option Addendum

ST-390

Solid Waste Excise Tax Return

ST-393

Application for Festival Exemption

ST-394 *

Rental Surcharge Return 

ST-396 * 

Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations

ST-397 *

Solvent Surcharge Return 

ST-403 * 

State Sales, Use, and Aviation Gasoline Tax Return

ST-403Inst * 

Instructions and Essential Information for Form ST-403

ST-405   *

Certificate to Limit To Three Hundred Dollars ($300.00) the Maximum Sales/Use Tax On Sales of Self-Propelled Light Construction Equipment

ST-406   *

911 User's Fee Return

ST-429

Drycleaning Facility Surcharge Return

UT-3/UT-3W

SC Use Tax Worksheet and Payment Return

 




Withholding Tax Returns

I-290

Nonresident Real Estate Withholding

I-290X

Amended Nonresident Real Estate Withholding 

WH-400

Withholding Tax Booklet Reorder

WH-403

Assignment of Rebate to Motion Picture Production Company

WH-1601X

S.C. Withholding Tax Payment

WH-1603

Withholding Tax Tables

WH1603F*

Formula for Computing SC Withholding Tax

WH-1605

SC Withholding Quarterly Tax Return

WH-1605A

SC Withholding Amended Quarterly Tax Return

WH-1606

SC Withholding Fourth Quarter/Annual Reconciliation

WH-1606A

SC Withholding Amended Fourth Quarter/Annual Reconciliation

WH-1612 

Transmitter Summary Report/Wage and Tax Information

WH-1616

Business TeleFile Instructions for SC Withholding

Form 105*

SC Withholding Tax Information Guide

Form W-4*

State or Federal Withholding Allowance (Fill-in-Form)

 




Miscellaneous Forms

C-188

Request for Publications

C-245

Application For Appeal

C-268

Certificate Of Tax Compliance Request Form

C-278

Account Closing Form

C-287

2004 Telecommunications Annual Report Reporting on 2003 Gross Income

FS-102*

Installment Payment Application and Electronic Funds Withdrawal Form

I-41

Nonresident Beneficiary – Affidavit and Agreement Income Tax Withholding

I-231

Request for Forms

I-295

Seller's Affidavit – Nonresident Seller Withholding

I-309  

Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding

I-312  

Nonresident Taxpayer Registration Affidavit Income Tax Withholding

I-319

Tuition Tax Credit

I-320

Request for Name Change

I-330

Contributions for Check-Offs

I-332

Written Certification for Reserve Police Officer & DNR Deputy Enforcement Officer

SC2848  

Power of Attorney and Declaration of Representative

SC4506  

Request for Copy of Tax Form

SC8822  

Change of Address/Business Location

SC8857 *

Request for Innocent Spouse Relief 

SC SCH TD-1

Deferred Income Taxes for South Carolina

SCTC-111

Business Tax Application

SCTC-111Inst

Instructions for SCTC-111

D-128 *

Registration Application for Electronic Funds Transfer

D-137

Registration Application EFT/EDI

RS-1 *

Magnetic Media Specifications

PUB1*

Moving to SC

PUB3 *

Sales and Use Tax

Form 110

Retail License Application for Artist and Craftsman 

Form 112 *           Solid Waste Excise Tax


* Forms that are not in Package X.

 

 



 
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