2003-2004Tax Forms and Instructions

2003-2004 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 2003

Sales Tax Book 2004 (Sales and Local Tax Returns)

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
Motor Fuel Returns

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

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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 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
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

Fiduciary and Partnership Tax Returns

SC1041	Fiduciary Income Tax Return
SC1041ES	Fiduciary Declaration of Estimated Tax
SC1065	Partnership Return
SC4868	Request for Extension of Time to File South Carolina Tax Return (File on-line via ScnetFile)

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

License Tax Returns

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-2081 *	Biennial Coin-Operated Device Application
L-2098Inst *	Instructions for Motor Fuel Terminal Operator Monthly Report
L-2105 *	Motor Fuel Bonded Importers Monthly Report
L-2105Inst *	Instructions for Motor Fuel Bonded Importers Monthly Report
L-2107Inst *	Instructions for Motor Fuel Occasional Importers Monthly Report
L-2110Inst *	Instructions for Motor Fuel Tankwagon Importers User Fee and Other Applicable Fee Calculation
L-2115Inst *	Instructions for Fuel Vendors Blended Fuel Report
L-2119Inst *	Instructions for Motor Fuel Suppliers User Fee and Fee Calculation
L-2166 *	SC Tax Return for Wines Shipped Direct to Residents
L-2169 *	Monthly Brewpubs Report
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-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

DO NOT Use for December 2003 filing. Go to Past Year 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
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 Reorder / Change of Records
WH-1601X	S.C. Withholding Tax Payment
WH-1603	Withholding Tax Tables
WH1603F*	Formula for Computing SC Withholding Tax
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 (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
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
PUB1*	Moving to SC
PUB3 *	Sales and Use Tax
Form 110	Retail License Application for Artist and Craftsman

* Forms that are not in Package X.