2002 Tax Forms and Instructions
Table of Contents

Where To Mail Returns Alternative Filing Methods Federal Tax Forms Having Trouble Printing or Opening Forms Click Here Individual Income Tax Book 2002 Sales Tax Book 2002 (Sales and Local Tax Returns) Major Changes for 2002 Tax forms are categorized by major tax type. Instructions for completing the returns and forms are provided in each category. Corporate Tax Returns  Fiduciary and Partnership Tax Returns  Estate Tax Returns  Individual Income Tax Returns  Tax Credits Forms  License Tax Returns     Alcoholic Beverage Licensing  Property Tax Returns  Sales and Use Tax Returns  Withholding Tax Returns  Miscellaneous Forms

Having Trouble Printing or Opening Forms Click Here   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 Returns 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 SC1120-T Tentative Corporation Tax Return and Conditional Extension SC1120TC Corporate Tax Credits SC1120S-WH Withholding Tax on Income of Nonresident Shareholders 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   Fiduciary and Partnership Tax Returns SC1041 Fiduciary Income Tax Return SC1041ES Fiduciary Declaration of Estimated Tax SC1065 Partnership Return of Income   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 Form W-4  * State or Federal Withholding Allowance 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   License Tax Returns L-325  Application for Motor Fuel User Fee Refund on Diesel Fuel Used in Non-Highway Equipment 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-1025 * Application for Business License Tax Refund  L-2014 * Supplemental Schedule to L-600     L-2052 * Owner/Operator License Application L-2068 Application for Admissions Tax Exemption L-2080 * State Motor Fuel User Fee Bond L-2081 * Biennial Coin-Operated Device Application L-2087 Application for Refund of Tax Paid on Motor Fuel (Diesel, Gasoline, LP) Used in    Trucking Equipment as Authorized by Section 12-28-710(A)(7)     L-2098  * Motor Fuel Terminal Operator Monthly Report L-2098Inst  * Instructions for Motor Fuel Terminal Operator Monthly Report L-2101  * Motor Fuel Terminal Operator Annual Report  L-2105  * Motor Fuel Bonded Importers Monthly Report L-2105Inst  * Instructions for Motor Fuel Bonded Importers Monthly Report L-2107  * Motor Fuel Occasional Importers Monthly Report L-2107Inst  * Instructions for Motor Fuel Occasional Importers Monthly Report L-2110  * Motor Fuel Tankwagon Importers User Fee and Other Applicable Fee Calculation L-2110Inst  * Instructions for Motor Fuel Tankwagon Importers User Fee and Other Applicable Fee Calculation L-2112  * Exporters' Monthly Report L-2114  * Fuel Vendors Annual Report L-2115  * Fuel Vendors Blended Fuel Report  L-2115Inst  * Instructions for Fuel Vendors Blended Fuel Report L-2119  * Motor Fuel Suppliers User Fee and Fee Calculation L-2119Inst  * Instructions for Motor Fuel Suppliers User Fee and Fee Calculation L-2123  * Miscellaneous Motor Fuel Monthly Report L-2131 Motor Fuel Refund Gasoline Used for Aviation Purposes L-2133 Motor Fuel Refund Application 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    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-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 Carrier 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-452 * Extension For Fee-In-Lieu Property Tax Returns & Calculations   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-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-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 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-1601X S.C. Withholding Tax Payment WH-1603 Formula for Computing SC Withholding Tax WH1603F* Formula for computing SC withholding tax 2001/pxsc tax year WH-1605 SC Employer Withholding Quarterly Tax Return WH-1605A SC Employer Withholding Amended Quarterly Tax Return WH-1606 SC Employer Withholding Fourth Quarter/Annual Reconciliation WH-1606A SC Employer Withholding Amended Fourth Quarter/Annual Reconciliation WH-1612  Transmitter Summary Report/Wage and Tax Information Form 105* SC Withholding Tax Information Guide Form W-4 * State or Federal Withholding Allowance   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 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 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  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 PUB3 * Sales and Use Tax Form 110 * Retail License Application for Artist and Craftsman * Forms that are not in Package X.