SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
2002 Tax Forms and Instructions

 

2002 Tax Forms and Instructions
Table of Contents

 
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.

 
Alcoholic Beverage Licensing 
Property Tax Returns 
Sales and Use Tax Returns 
Withholding Tax Returns 
Miscellaneous Forms
 
 
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.


 


 
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