SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Forms & Instructions

 

2006-2007 Tax Forms and Instructions
Table of Contents

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

Additional Tax Return Links



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Corporation Tax Returns
Certification of Eligibility for South Carolina New Jobs Tax Credit SC616
Exempt Organization Business Income Tax Return SC990-T
'C' Corporation Income Tax Return SC1120
'S' Corporation Income Tax Return SC1120S
New Information and Instructions for 'C' and 'S' Corporation Income Tax Returns SC1120 Inst.
Corporation Declaration of Estimated Income Tax SC1120-CDP
Withholding Tax on Income of Nonresident Shareholders SC1120S-WH
Tentative Corporation Tax Return and Conditional Extension SC1120T
Corporate Tax Credits SC1120TC
Public Utility Tax Return SC1120U
Bank Tax Return SC1101B
Savings and Loan Association Tax Return SC1104
Initial Annual Report of Corporations CL-1
Annual Report of Electric Cooperative Corporation Property and Gross Receipts CL-4
Underpayment of Estimated Tax by Corporations. SC2220 *
South Carolina Shareholder's Share of Income, Credits, Deductions, Etc. Schedule SCK-1
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Bingo Forms
Please use current year forms.  
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Fiduciary and Partnership Tax Returns
Fiduciary Income Tax Return SC1041
Fiduciary Declaration of Estimated Tax SC1041ES
Partnership Return SC1065
Request for Extension of Time to File/Fiduciary and Partnership SC8736
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Estate Tax Returns
Non-Resident South Carolina Preliminary Estate Tax Notice to Probate Judge ET-101 *
Estate Tax Procedures for Decedents ET-903 *
Resident/Nonresident Estate Tax Return SC706C *
Declaration Personal Representative Commissions SC4421 *
Application for SC Wavier of Objection to Transfer of Real Property SC4422 *
Application for Extension of Time to File/Pay Estate Tax Return SC4768 *
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Individual Income Tax Returns
Individual Income Tax Book 2006 IIT Book 2006
General Instructions Resident, Nonresident, Part-Year Resident General Inst.
SC1040 Long Form Instructions
(NOTE: The worksheets for line 31 were revised 3 April 2007.)
SC1040I
Individual Income Tax Return Long Form SC1040
Tax Credits SC1040TC
South Carolina Tax Tables SC1040TT
Nonresident Schedule (Replaces SC1040NR) Schedule NR
Instructions for Schedule NR
(NOTE: The worksheets for line 45 were revised 3 April 2007.)
ScheduleNRInst
Individual Income Tax Electronic Payment Voucher SC1040-V
Amended SC Individual Income Tax Return SC1040X
Individual Declaration of Estimated Tax with Instructions and Worksheet (File on-line via ScnetFile) SC1040-ES
Statement of Person Claiming Refund Due a Deceased Taxpayer SC1310
Underpayment of Estimated Tax By Individuals. SC2210 *
Refund Tracer SC3911
Substitute for Form W-2 Wage and Tax Statement SC4852
Request for Extension of Time to File South Carolina Tax Return (File on-line via ScnetFile) SC4868
Tax on Lump Sum Distributions SC4972
Individual Income Tax Declaration for Electronic Filing SC8453
Students with Disabilities Tuition Tax Credit Verification CHE-400 *
Active Trade or Business Income Reduced Rate Computation I-335
Composite Return Affidavit I-338 *
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Tax Credits
Tax Credits SC1040TC
Corporate Tax Credits SC1120TC
Drip/Trickle Irrigation System Credit SC SCH TC-1
Minority Business Credit SC SCH TC-2
Water Resources Credit SC SCH TC-3
New Jobs Credit SC SCH TC-4
Monthly Small Business Jobs Tax Credit SC SCH TC-4SM
Annual Small Business Jobs Tax Credit SC SCH TC-4SB
Scenic Rivers Tax Credit SC SCH TC-5
Infrastructure Credit SC SCH TC-6
Corporate Headquarters Credit SC SCH TC-8
Credit for Child Care Program SC SCH TC-9
Base Closure/Federal Facility Employment Reduction Hiring Credit SC SCH TC-10
Economic Impact Zone Property Investment Credit SC SCH TC-11
Recapture Economic Impact Zone Property Investment Credit SC SCH TC-11R
Credit for Employers Hiring Recipients of Family Independence Payments SC SCH TC-12
Additional Credit for Employers Hiring Recipients of Family Independence Payments in a Distressed or Least Developed County SC SCH TC-12A
Community Development Tax Credit SC SCH TC-14
Corporate Tax Moratorium Per Section 12-10-35 SC SCH TC-15
Corporate Tax Moratorium Per Section 12-6-3365 SC SCH TC-16 *
Recycling Property Tax Credit Per SC Code Section 12-6-3460 SC SCH TC-17
Research Expenses Credit SC SCH TC-18
Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property After May 31, 2001 SC SCH TC-19
Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program SC SCH TC-20
Credit for a Certified Historic Structure Placed in Service after June 30, 2003 SC SCH TC-21
Credit for a Certified Historic Residential Structure SC SCH TC-22
Credit For Textiles Rehabilitation SC SCH TC-23
Commercials Credit SC SCH TC-24
Motion Picture Credits SC SCH TC-25
Venture Capital Investment Credit SC SCH TC-26 *
Health Insurance Credit SC SCH TC-27 *
SC Quality Forum Credit SC SCH TC-28 *
Retirement Contribution Credit SC SCH TC-29 *
Port Cargo Volume Increase Credit SC SCH TC-30 *
Retail Facilities Revitalization Credit SC SCH TC-31
Premarital Preparation Course Credit SC SCH TC-32
Mercury Switch Disposal Credit SC SCH TC-33 *
Corporate Tax Moratorium Per Section 12-6-3367 SC SCH TC-34 *
Alternative Motor Vehicle Credit SC SCH TC-35 *
Industry Partnership Fund Credit SC SCH TC-36
Whole Effluent Toxicity Testing SC SCH TC-37 *
Solar Energy System Credit SC SCH TC-38
Biodiesel Motor Fuel Production Credit SC SCH TC-39 *
Anhydrous Ammonia Additive Credit I-333 *
Milk Credit I-334 *
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License Tax Returns
Admissions/Theater Tax Return L-511
Application for License to Operate Place of Amusement L-514
Beer Wholesaler's Monthly Report L-600 *
Credit Memo for Damaged Civilian Beer Destroyed by Wholesaler or Returned to Manufacturer L-600-CM *
Wine Wholesaler's Monthly Report L-601 *
Wine Transfer to Other Wholesalers L-601-A *
Credit Memo for Damaged Wine Destroyed by Wholesalers or Returned to Manufacturer L-601-CM *
Application for License to Purchase, Sell and Distribute Manufactured Tobacco L-915 *
Monthly Tobacco Tax Return L-922 *
Application for Business License Tax Refund L-1025 *
Primary Forest Products Tax Report L-2012 *
Supplemental Schedule to L-600 L-2014 *
Six-Month Coin-Operated Device Application L-2047 *
Owner/Operator License Application L-2052 *
Application for a Class D Bingo License L-2060
Application for Admissions Tax Exemption L-2068
Biennial Coin-Operated Device Application L-2081 *
Deed Recording Fee Return L-2125
Eight-Month Coin-Operated Device Application L-2157 *
SC Tax Return for Wines Shipped Direct to Residents L-2166 *
State Tobacco Tax Bond L-2167 *
Application for License to Manufacture Electronic Bingo Tickets L-2168 *
Monthly Brewpubs Report L-2169 *
Liquor By The Drink Excise Tax Report L-2172 *
Certificate of clearance for Beer and/or Wine L-BW-602 *
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 -1 *
Report of Wine Shipments into SC L-BW-I-4 *
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Motor Fuel Returns
Information Return for Refund Gasoline Used in Farm Operations L-303 *
Application for Farm Gasoline Fee Refund L-304 *
Application for Motor Fuel User Fee Refund on Diesel Fuel Used in Non-Highway Equipment and Instructions L-325
State Motor Fuel User Fee Bond L-2080 *
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-2087
Motor Fuel Terminal Operator Monthly Report (L-2099 and L-2100) L-2098 *
Schedule 15-A Terminal Operator Schedule of Receipts L-2099 *
Schedule 15-B Terminal Operator Schedule of Disbursement L-2100 *
Motor Fuel Terminal Operator Annual Report and Instructions L-2101 *
Supplier Schedule of State Diversion Corrections and Instructions L-2102 *
Supplier Schedule of Terminal Rack Removals and Instructions L-2103 *
Bonded Importer Schedule of Disbursement L-2104 *
Motor Fuel Bonded Importers Monthly Report and Instructions (L-2104 and L-2106) L-2105 *
Bonded Importer Schedule of Receipts L-2106 *
Motor Fuel Occasional Importers Monthly Report and Instructions (L-2108 and L-2116) L-2107 *
Occasional Importer Schedule of Receipts L-2108 *
Three Day Payment Voucher and Instructions L-2109 *
Motor Fuel Tankwagon Importers User Fee and Other Applicable Fee Calculation and Instructions(L-2111 and L-2120) L-2110 *
Tankwagon Importer Schedule of Receipts L-2111 *
Exporters Monthly Report and Instructions (L-2113) L-2112 *
Exporter Schedule of Exports to the State of /Schedule Type 7-A L-2113 *
Fuel Vendors Annual Report and Instructions L-2114 *
Fuel Vendors Blended Fuel User Fee Report and Instructions L-2115 *
Occasional Importer Schedule of Disbursements L-2116 *
Tare Allowance Refund Application (L-2118) L-2117
Eligible Purchaser Schedule of Motor Fuel Purchases and Instructions L-2118 *
Motor Fuel Suppliers Monthly User Fee and Fee Calculation and Instructions L-2102, L-2103 and L-2122) L-2119
Tankwagon Importer Schedule of Disbursements L-2120 *
Supplier Schedule of User Fee-Paid Receipts L-2122 *
Miscellaneous Motor Fuel Monthly Report and Instructions L-2123 *
Amended Motor Fuel Calculation Page and Instructions L-2129 *
Amended Motor Fuel Suppliers Tax & Fee Calculation L-2129-A *
Motor Fuel Schedule of Amendments and Instructions L-2130 *
Motor Fuel Refund Gasoline Used for Aviation Purposes and Instructions L-2131
Motor Fuel Refund Application and Instructions L-2133
Motor Fuel Refund Registration L-2140 *
Application for Motor Fuel User Fee Refund on Non-Taxable Kerosene and Instructions L-2142 *
Supplier 10 Day Notification L-2170 *
Motor Fuel Transporter Monthly Report L-2176 *
Motor Fuel Manufacturer License Application Biodiesel/Substitute Fuels L-2191
Motor Fuel Manufacturers Monthly User Fee and Fee Calculation L-2195
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Alcoholic Beverage Licensing
Please use current year forms.  
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Property Tax Returns
Business Personal Property Return PT-100
Property Tax Return - Water and Sewer Companies PT-139
Property Tax Return - 2003 PT-300 2003
Property Tax Return - 2004 PT-300 2004
Property Tax Return - 2005 PT-300 2005
Property Tax Return - 2006 PT-300 2006
Property Tax Return - 2007 PT-300 2007
Property Tax Return - 2008 PT-300 2008
Application for Exemption PT-401
Application for Exemption Instructions PT-401I
Request for Deletion of Assessment PT-409 *
Carline Company Annual Report PT-417 *
Airline Company Annual Report PT-418 *
Utility and Railroad Companies Property Tax Return PT-420 *
Distribution Information #1 PT-427 *
Distribution Information #2 (County) PT-429 *
Cable Television Company Property Tax Return PT-433 *
Motor Carriers Property Tax Return PT-441
Application for Motor Carrier Property Tax PT-442
Fee In Lieu of Property Tax Initial Report Form PT-443
Manufactures Exemptions Extended To Unrelated Purchaser PT-444 *
Appeal for Real Property Assessment/County Assessor PT-455 *
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Sales and Use Tax Returns
Sales Tax Book 2007 Sales Tax Book 2007
State Sales and Use Tax Return (5%) ST-3  (5%) 
State Sales and Use Tax Return (6%) ST-3  (6%)
Step by Step Instructions for ST-3/389 ST-3/ST-389 Inst
State Sales and Use Tax Return ST-3 EZ
Step By Step Instructions for ST-3EZ ST-3 EZ Inst
Accommodations Report by County or Municipality for Sales and Use Tax ST-3 T *
Exemption Certificate ST-8
Resale Certificate ST-8A
Agricultural Exemption Certificate ST-8F
Application for Certificate ST-10
Application for Exemption from Local Tax for Construction Contractors ST-10-C
Application for Exemption for Federal Government Contract ST-10-G
Application For Exemption from State's 1% General Sales and use Tax for Construction Contractors ST-10-M
Claim for Refund ST-14
Nonresident Military Tax Exemption Certificate ST-178 *
Casual or Use Excise Tax Return ST-236 *
Affidavit for Delivery of Tangible Personal Property to the Purchaser in a State Other Than South Carolina ST-299 *
Affidavit to Limit to Three Hundred Dollars ($300.00) the Maximum Sales/Use of Musical Instruments and Office Equipment to Religious Organizations ST-382 *
Affidavit for Intent To License Motor Vehicle, Trailer, Semitrailer or Pole Trailer Purchased in SC in Purchaser's State of Residence ST-385 *
Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations" ST-387
State Sales, Use and Accommodations Tax Return ST-388
Instructions and Essential Information for Form ST-388 ST-388 Inst
Schedule for Local Taxes ST-389
Local Option Addendum ST-389A *
Solid Waste Excise Tax Return ST-390
Application for Festival Exemption ST-393
Rental Surcharge Return ST-394 *
Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations ST-396 *
Solvent Surcharge Return ST-397 *
State Sales, Use, and Aviation Gasoline Tax Return ST-403 *
Instructions and Essential Information for Form ST-403 ST-403Inst *
Certificate to Limit To Three Hundred Dollars ($300.00) the Maximum Sales/Use Tax On Sales of Self-Propelled Light Construction Equipment ST-405 *
911 User Fee Return ST-406 *
Sales Tax Filing Instructions ST-417 *
Drycleaning Facility Surcharge Return ST-429 *
South Carolina Counties by Zip Code ST-439
Fuel Efficiency Sales Tax Rebate ST-447
State Sales, Use, Maximum Tax and Special Filers ST-455
State Sales, Use, Maximum Tax and Special Filers Instructions ST-455 Inst
State Sales and Use Tax Return for Durable Medical Equipment and Related Supplies ST-501
SC Use Tax Worksheet and Payment Return UT-3/UT-3W
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Withholding Tax Returns
Withholding Book 2007 Withholding Book 2007
Nonresident Real Estate Withholding * I-290
Amended Nonresident Real Estate Withholding I-290X
Withholding Tax Booklet Reorder Form WH-400
Assignment of Rebate to Motion Picture Production Company WH-403 *
S.C. Withholding Tax Payment WH-1601X
Withholding Tax Tables WH-1603
Formula for Computing SC Withholding Tax WH1603F *
SC Withholding Quarterly Tax Return WH-1605
SC Withholding Amended Quarterly Tax Return WH-1605A
SC Withholding Fourth Quarter/Annual Reconciliation WH-1606
SC Withholding Fourth Quarter/Annual Reconciliation WH-1606 2006
SC Withholding Amended Fourth Quarter/Annual Reconciliation WH-1606A
W-2/Magnetic Media Transmittal Document WH-1612
Business TeleFile Instructions for SC Withholding WH-1616 *
SC Withholding Tax Information Guide Form 105 *
State or Federal Withholding Allowance (Fill-in-Form) Form W-4 *
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Miscellaneous Forms
Application For Appeal C-245
Certificate Of Tax Compliance Request Form C-268
Account Closing Form C-278
2006 Telecommunications Annual Report C-287
Installment Payment Application and Electronic Funds Withdrawal Form FS-102*
Registration Application for Electronic Funds Transfer D-128 *
Registration Application EFT/EDI D-137 *
Motor Fuel EDI Registration Application D-155
Nonresident Beneficiary – Affidavit and Agreement Income Tax Withholding I-41
Request for Forms I-231
Seller's Affidavit – Nonresident Seller Withholding I-295
Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding I-309
Nonresident Taxpayer Registration Affidavit Income Tax Withholding I-312
Tuition Tax Credit I-319
Request for Name Change I-320
Contributions for Check-Offs I-330
Written Certification for Reserve Police Officer & DNR Deputy Enforcement Officer I-332 *
Active Trade or Business Income Reduced Rate Computation I-335
Moving to SC PUB1 *
Guide to the S.C. Sales Tax Exemption for Nonprofit Organizations Moving to SC PUB4
Magnetic Media Specifications RS-1 *
Power of Attorney and Declaration of Representative SC2848
Request for Copy of Tax Form SC4506
Change of Address/Business Location SC8822
Request for Innocent Spouse Relief SC8857 *
Deferred Income Taxes for South Carolina SC SCH TD-1*
Business Tax Application SCTC-111
Instructions for SCTC-111 SCTC-111Inst
Retail License Application for Artist and Craftsman Form 110
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* Forms that are not in Package X.


 
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