SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
2005-2006 Tax Forms and Instructions

 

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 2005

Sales Tax Book 2006 (Sales and Local Tax Returns)

Withholding Tax Book 2006

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

 

Corporate Tax Returns

Bingo Forms 

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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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

Schedule SCK-1

South Carolina Shareholder's Share of Income, Credits, Deductions, Etc.

 


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

Schedule NR

Nonresident Schedule (Replaces SC1040NR)

ScheduleNRInst

Instructions for Schedule NR

SC1040-V

Individual Income Tax Electronic Payment Voucher

SC1040X

Amended SC Individual Income Tax Return

SC1040ES

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

CHE-400*

Students with Disabilities Tuition Tax Credit Verification

 

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

SC SCH TC-7

SC SCH TC-7A

Infrastructure Credit

Palmetto Seed Capital Credit

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-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

SC SCH TC-26*

Venture Capital Investment Credit

SC SCH TC-27*

Health Insurance Credit

SC SCH TC-28*

SC Quality Forum Credit

SC SCH TC-29*

Retirement Contribution Credit

I-319

Tuition Tax Credit

I-333*

Anhydrous Ammonia Additive Credit

I-334

Milk Credit

 


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-915*

Application for License to Purchase, Sell and Distribute Manufactured Tobacco

L-922 *

Monthly Tobacco Tax Return 

L-1025 *

Application for Business License Tax Refund 

L-2012*

Primary Forest Products Tax Report

L-2014 *

Supplemental Schedule to L-600

L-2047*

Six-Month Coin-Operated Device Application

L-2052 *

Owner/Operator License Application

L-2068

Application for Admissions Tax Exemption

L-2081 *

Biennial Coin-Operated Device Application

L-2091 *

Certificate of Eligibility for Portion Of Admission Tax For Infrastructure Improvements

L-2157*

Eight-Month Coin-Operated Device Application

L-2166 *

SC Tax Return for Wines Shipped Direct to Residents

L-2167*

State Tobacco Tax Bond

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-2177

Brand and Bottle Schedule For Liquor By The Drink Licensee

L-BW-602 *

Certificate of clearance for Beer and/or Wine

L-BW-I -1 *

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

L-BW-I-4 *

Report of Wine Shipments into SC 

 

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-2170*

Supplier 10 Day Notification

L-2176

Motor Fuel Transporter Monthly Report

L-2191

Motor Fuel Manufacturer License Application Biodiesel/Substitute Fuels

L-2193

Quarterly Biodiesel and Ethanol Incentive Form Refund Application

 


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     

PT-300 2007

Property Tax Return                

Property Tax Return                         

 

 

PT-310*

Property Assessment Notice

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-3 EZ

State Sales and Use Tax Return

ST-3 EZ Inst

Step By Step Instructions for ST-3EZ

ST-3T *

Accommodations Report by County or Municipality for Sales and Use Tax

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-299*

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

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, Trailer, Semitrailer or Pole Trailer Purchased in SC in Purchaser's State of Residence

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 Fee Return

ST-417*

Sales Tax Filing Instructions

ST-429*

ST-447

Drycleaning Facility Surcharge Return

Fuel Efficiency Sales Tax Rebate

UT-3/UT-3W

SC Use Tax Worksheet and Payment Return

 


Withholding Tax Forms and Instructions

I-290

Nonresident Real Estate Withholding*

I-290X

Amended Nonresident Real Estate Withholding 

WH-400

Withholding Tax Booklet Reorder  Form

WH-403*

Assignment of Rebate to Motion Picture Production Company

WH-405*

Withholding Quarterly Tax Returns Batch Filing Program

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

W-2/Magnetic Media Transmittal Document

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-245

Application For Appeal

C-268

Certificate Of Tax Compliance Request Form

C-278

Account Closing Form

C-287*

2005 Telecommunications Annual Report Reporting on 2004 Gross Income

FS-102*

Installment Payment Application and Electronic Funds Withdrawal Form

D-128*

Registration Application for Electronic Funds Transfer

D-137*

D-154*

D-155*               

Registration Application EFT/EDI

Developer Application-Motor Fuel Electronic Data Interchange  Registration Application-Motor Fuel Electronic Data Interchange

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

PUB1*

Moving to SC

PUB3*

Sales and Use Tax

RS-1*

Magnetic Media Specifications

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

Form 110

Form 112

Retail License Application for Artist and Craftsman

Solid Waste Excise Tax

CHE-400*

Students with Disabilities Tuition Tax Credit Verification

         

* Forms that are not in Package X.

 

 



 
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