SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
2010 Tax Forms

 

2010 Tax Forms - These forms are to be used by software developers only.

Previous Years Forms:   2009 Tax Forms

All forms must be submitted by August 15, 2011.  No forms for approval will be accepted after this date for 2010 forms.

***Any form that is included in your software package must be sent in for approval even if there has not been a change on the form. 

Tax form categories:

Please see the special note about "scannable" forms

 =Approved - Forms may be sent in from vendors after October 15, 2010, to SCDOR Forms Management for the approval of forms.

  ***No check means that the form has not been approved for submission to the SCDOR Forms Management area. Do not submit form!

Corporation Tax Returns

Approved Form/Recent Updates

Post Date
Corporate Income Tax Booklet 2010 Corporate Income Tax Booklet 2010  09-03-10  10-05-10
Certification of Eligibility for South Carolina New Jobs Tax Credit SC 616  04-05-10  07-22-10
Exempt Organization Business Income Tax Return SC 990 T  04-06-10  07-22-10
'C' Corporation Income Tax Return SC 1120  08-31-10  09-23-10
'S' Corporation Income Tax Return SC 1120 S  08-31-10  09-22-10
New Information and Instructions for 'C' and 'S' Corporation Income Tax Returns SC 1120 INSTR.  09-03-10  10-06-10
Corporation Declaration of Estimated Income Tax SC1120CDP Scannable  04-05-10  09-23-10
Withholding Tax on Income of Nonresident Shareholders SC 1120 S WH  08-13-10  10-06-10
Tentative Corporation Tax Return and Conditional Extension   SC1120T Scannable  04-09-09  09-22-10
Corporate Tax Credits SC 1120 TC  08-13-10  09-22-10
Public Utility Tax Return SC 1120 U  08-26-10  09-22-10
Corporate Income Tax Payment Voucher -- Scannable this year. No change to form. SC 1120 V Scannable  04-20-10  09-23-10
Bank Tax Return SC 1101 B  07-14-10  10-06-10
Savings and Loan Association Tax Return SC 1104  07-01-10  10-06-10
Initial Annual Report of Corporations CL 1  09-07-10  10-05-10
Annual Report of Electric Cooperative Corporation Property and Gross Receipts CL 4  05-04-10  10-05-10
Underpayment of Estimated Tax by Corporations. SC2220  02-18-11  03-08-11

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

.
SC 1120S K- 1

 08-11-10

 

 11-15-10
Partnership Return - Sample Only SC 1065 2D sample  08-03-10  10-25-10

Corporate Income Tax Declaraton for Electronic Filing

SC8453 C  07-22-09

NO CHANGE

 11-04-10
Composite Filing Instructions I 348  06-07-10  10-05-10
Schedule for Business Closure or Organizational Change I 349  03-08-10  11-01-10
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Fiduciary and Partnership Tax Returns

Approved Form/Recent Updates

Post Date
Fiduciary Income Tax Return SC1041  08-10-10  10-06-10
Fiduciary Declaration of Estimated Tax SC1041 ES Scannable  09-14-10  11-01-10
Beneficiary's Share of South Carolina Income, Deductions, Credits, Etc. SC1041 K-1  08-16-10  11-01-10
Partnership Return Tax Year 2010 SC 1065  08-03-10  10-06-10
Partner' Share of SC Income, Deductions, Credits, Etc. SC 1065 K-1  08-03-10  10-06-10
Request For Extension of Time to File South Carolina Return for Fiduciary and Partnership SC 8736

 04-23-09

NO CHANGE

  09-10-10

 

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Individual Income Tax Returns

Approved Form/Recent Updates

Post Date
Individual Income Tax Book 2010 Individual Income Tax Book 2010  01-12-11  01-18-11
General Instructions Resident, Nonresident, Part-Year Resident General Inst  08-02-10  08-27-10
SC1040 Instructions SC 1040 Inst  09-09-10  10-18-10

Individual Income Tax Return  **Must provide Test Sample for SC1040

SC1040

1D and 2D Specs and Test Sample   01-06-11

 09-24-10

 01-24-11

Tax Credits

SC1040 TC

1D and 2D Specs and Test Sample   09-24-10

 09-24-10  10-28-10

Individual Income Tax Declaration for Electronic Filing

SC 8453

 07-23-10

 10-28-10
South Carolina Tax Tables SC1040-TT  08-24-10  09-21-10
Nonresident Schedule (Replaces SC1040NR)

Schedule NR

1D and 2D Specs and Test Sample   11-17-10

 01-12-11  01-18-11
Instructions for Schedule NR Sch NR Inst  12-22-10  01-25-11

Individual Income Tax Electronic Payment Voucher

SC1040V Scannable  07-14-10  09-13-10
Amended SC Individual Income Tax Return SC1040-X  06-15-10  07-22-10
Individual Declaration of Estimated Tax with Instructions and Worksheet (File on-line via ScnetFile) SC1040ES Scannable  09-29-10  10-28-10

Statement of Person Claiming Refund Due a Deceased Taxpayer

 

SC1310

 07-18-07

NO CHANGE

 08-27-10
Underpayment of Estimated Tax By Individuals. SC2210  01-24-11  02-04-11
Refund Tracer SC3911

 06-23-10

 09-21-10
Substitute for Form W-2 Wage and Tax Statement SC 4852  07-18-07

NO CHANGE

 08-27-10
Request for Extension of Time to File South Carolina Tax Return (File on-line via ScnetFile) SC4868 Scannable   04-05-10  10-18-10
Tax on Lump Sum Distributions SC4972   07-01-10  11-01-10

 

 
Students with Disabilities Tuition Tax Credit Verification -This form has not been updated since 9-1-2005 CHE-400

 09-01-05

 
Active Trade or Business Income Reduced Rate Computation  I-335  08-02-10  09-21-10
Composite Return Affidavit I-338  04-05-10  09-21-10
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Tax Credits

Approved Form/Recent Updates

Post Date
Tax Credits SC1040 TC  09-24-10  10-25-10
Corporate Tax Credits SC 1120 TC  08-13-10  10-21-10
Drip/Trickle Irrigation System Credit SC SCH TC-1

 07-19-07

NO CHANGE

 09-10-10
Minority Business Credit SC SCH TC-2

 06-07-10

 07-22-10

Water Resources Credit

 

SC SCH TC-3

 06-07-10

 

 07-22-10
New Jobs Credit SC SCH TC-4  06-07-10  07-22-10
Alternative Small Business Job Tax Credit TC 4 SA  07-06-10  07-22-10

Annual Small Business Jobs Tax Credit.  Note:  This form is currently not available.

 

TC 4 SB

 

 
Monthly Small Business Jobs Tax Credit
Note: Form TC 4 SM was replaced by TC 4 SA
SC SCH-TC-4SM    

Scenic Rivers Tax Credit

 

SC SCH TC-5

 07-19-08

NO CHANGE

 09-10-10

Infrastructure Credit

 

SC SCH TC-6

 11-15-07

NO CHANGE

 09-10-10

Corporate Headquarters Credit

 

SC SCH TC-8

 08-24-07

NO CHANGE

 09-10-10

Credit for Child Care Program

 

SC SCH TC-9

 07-20-07

NO CHANGE

 09-10-10

Base Closure/Federal Facility Employment Reduction Hiring Credit  NO LONGER AVAILABLE FOR 2010

 

SC SCH TC-10

 07-20-07

NO CHANGE

 09-09-10

Economic Impact Zone Property Investment Credit

 

SC SCH TC-11

 07-20-07

NO CHANGE

 09-10-10
   

Recapture Economic Impact Zone Property Investment Credit

 

SC SCH TC 11 R

 07-20-07

NO CHANGE

 09-10-10

Credit for Employers Hiring Recipients of Family Independence Payments

 

SC SCH TC-12

 10-10-07

NO CHANGE

 09-10-10

Additional Credit for Employers Hiring Recipients of Family Independence Payments in a Distressed or Least Developed County

SC SCH TC 12 A

 

12-17-09

NO CHANGE

 02-28-11

Community Development Tax Credit

 

SC SCH TC 14

 10-10-07

NO CHANGE

 09-10-10

Recycling Property Tax Credit Per SC Code Section 12-6-3460

 

SC SCH TC 17

 07-20-07

NO CHANGE

 09-10-10

Research Expenses Credit

 

SC SCH TC 18

 06-26-09

NO CHANGE

 09-10-10

Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property After May 31, 2001

SC SCH TC 19

 05-21-10

 

 07-22-10

Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program

 

SC SCH TC 20

 08-27-08

NO CHANGE

 09-10-10

Credit for a Certified Historic Structure Placed in Service after June 30, 2003

 

SC SCH TC 21

 10-11-07

NO CHANGE

 09-10-10

Credit for a Certified Historic Residential Structure

 

SC SCH TC 22

 08-23-07

NO CHANGE

 09-10-10

Credit For Textiles Rehabilitation

 

SC SCH TC 23

 09-23-10

 11-01-10

Commercials Credit

 

SC SCH TC 24

 07-20-07

NO CHANGE

 09-10-10

Motion Picture Credits

 

SC SCH TC 25

 07-20-07

NO CHANGE

 09-10-10

Venture Capital Investment Credit

 

SC SCH TC 26

 07-23-07

NO CHANGE

 09-10-10

Health Insurance Credit

 

SC SCH TC 27

 07-23-07

NO CHANGE

 09-10-10

SC Quality Forum Credit

 

SC SCH TC 28

 07-23-07

NO CHANGE

 09-10-10

Retirement Contribution Credit

 

SC SCH TC 29

 06-14-10

NO CHANGE

 02-28-11

Port Cargo Volume Increase Credit

 

SC SCH TC 30

 05-21-10

 

 07-22-10

Retail Facilities Revitalization Credit

 

SC SCH TC 31

 10-12-07

NO CHANGE

 09-10-10

Premarital Preparation Course Credit

 

SC SCH TC 32

 07-23-07

NO CHANGE

 09-10-10

Mercury Switch Disposal Credit

 

SC SCH TC 33

 10-11-07

NO CHANGE

 09-10-10

Corporate Tax Moratorium Per Section 12-6-3367

 

SC SCH TC 34

 07-23-07

NO CHANGE

 09-10-10

Alternative Motor Vehicle Credit

 

SC SCH TC 35

 06-08-10

 

 07-22-10

Industry Partnership Fund Credit

 

SC SCH TC 36

 10-11-07

NO CHANGE

 09-10-10

Whole Effluent Toxicity Testing

 

SC SCH TC 37

 10-10-07

NO CHANGE

 09-10-10
Solar Energy System Credit SC SCH TC 38  07-02-10  11-01-10

Ethanol or Biodiesel Production Credit

 

SC SCH TC 40

 06-16-10

 

 07-22-10

Renewable Fuels Tax Credit

 

SC SCH TC 41

 06-09-10

 07-22-10
Residential Retrofit Credit    SC SCH TC 43

 05-12-09

NO CHANGE

 11-04-10

Excess Insurance Premium Credit

 

SC SCH TC 44

 12-04-07

NO CHANGE

 09-10-10

Apprenticeship Credit

 

SC SCH TC 45

 12-05-07

NO CHANGE

 09-10-10

Bank Tax Credit for S Corporation Shareholders

 

SC SCH TC 46

 01-08-08

NO CHANGE

 09-10-10

Hydrogen Infrastructure Development Fund Tax Credit

 

SC SCH TC 47

 12-13-07

NO CHANGE

 09-10-10

Plug-in Hybrid Vehicle Tax Credit

 

SC SCH TC 48

 06-04-10

 

 07-22-10
Application for Plug-in Hybrid Vehicle Tax Credit SC SCH TC 48 A  06-04-10  11-04-10

Cellulosic Ethanol or Algae-Derived Biodiesel Tax Credit

 

SC SCH TC-49

 06-15-10

 

 07-22-10

Application for Cellulosic Ethanol or Algae-Derived Biodiesel Tax Credit.  Discontinued due to law change.

NO CHANGE

SC SCH TC-49A    

Biomass Resource Credit

 

SC SCH TC-50

 06-07-10

 

 09-10-10

Application for Biomass Resource Credit. Discontinued due to law change.

NO CHANGE

SC SCH TC-50A  

Energy Efficient Manufactured Home Credit

 

SC SCH TC-53

 09-24-09

NO CHANGE

 09-10-10

Anhydrous Ammonia Additive Credit

 

SC SCH I 333

 10-30-07

NO CHANGE

 09-10-10
Milk Credit

SC SCH I 334

 

 09-08-07

NO CHANGE

 09-10-10
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Property Tax Returns

Approved Form/Recent Updates

Post Date
Business Personal Property PT-100 Scannable

 10-01-07

NO FORM CHANGE BUT TEST DATA HAS BEEN UPDATED

 12-01-10

TEST DATA UPDATED

Property Tax Return 2011 and 2012

 

PT-300 Scannable

 01-14-10

  01-20-11

 02-07-11

Motor Carriers--

PT-441 Scannable  04-28-11  06-07-11
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Sales and Use Tax Returns

Approved Form/Recent Updates

Post Date
Sales Tax Book 2010 Sales Tax Book 2010  09-30-10  10-25-10
State Sales and Use Tax Return ST-3 Scannable  09-16-10  12-07-10
Step by Step Instructions for ST-3 ST 3 Instructions  09-28-10  10-25-10
State Sales and Use Tax Return ST-3EZ Scannable  10-12-10  11-30-10
Step By Step Instructions for ST-3EZ ST 3 EZ Instr 10-13-10  10-25-10
Accommodations Report by County or Municipality for Sales and Use Tax ST 3T

 08-19-08

NO CHANGE

 09-10-10
Exemption Certificate ST 8

 08-10-10

 09-09-10
Resale Certificate ST 8A

 

09-18-09

NO CHANGE

 10-26-10

 

Agricultural Exemption Certificate ST 8F

 07-12-10

 09-09-10
Application for Certificate ST 10

 08-31-09

NO CHANGE

 10-26-10

 

Application for Exemption from Local Tax for Construction Contractors ST 10C

 07-25-08

NO CHANGE

 09-10-10
Application for Exemption for Federal Government Contract ST 10G

 08-18-08

NO CHANGE

 09-10-10
Application For Exemption from State's 1% General Sales and use Tax for Construction Contractors ST 10 M

 03-13-07

NO CHANGE

 09-10-10
Claim for Refund ST 14  08-31-10  10-05-10
Nonresident Military Tax Exemption Certificate ST 178

 09-04-08

NO CHANGE

 09-10-10
Casual or Use Excise Tax Return ST 236  09-24-10  10-12-10
Affidavit for Delivery of Tangible Personal Property to the Purchaser in a State Other Than South Carolina ST 299

 07-15-10

 

 10-12-10
Affidavit to Limit to Three Hundred Dollars ($300.00) the Maximum Sales/Use of Musical Instruments and Office Equipment to Religious Organizations ST 382

 07-25-08

NO CHANGE

 09-10-10
Affidavit for Intent To License Motor Vehicle, Trailer, Semitrailer or Pole Trailer Purchased in SC in Purchaser's State of Residence ST 385

 03-26-08

NO CHANGE

 09-10-10
Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations" ST 387

 07-21-08

NO CHANGE

 09-10-10
State Sales, Use and Accommodations Tax Return ST-388 Scannable

 10-13-10

 

 12-09-10
Instructions and Essential Information for Form ST-388 ST-388 INSTR

 10-13-10

 

 12-09-10
Schedule for Local Taxes ST-389 Scannable  12-01-10  12-09-10
Local Option Addendum ST-389 A

 09-25-09

NO CHANGE

 10-08-10
Solid Waste Excise Tax Return ST-390 Scannable

 09-27-10

NO CHANGE

 11-30-10
Application for Festival Exemption ST 393

 07-21-08

NO CHANGE

 09-10-10
Rental Surcharge Return ST 394  07-12-10  10-22-10
Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations ST 396

 07-21-08

NO CHANGE

 09-10-10
Solvent Surcharge Return ST 397

 08-25-09

NO CHANGE

10-26-10

 

State Sales, Use, and Aviation Gasoline Tax Return ST-403

 11-22-10

 12-09-10
Instructions and Essential Information for Form ST-403 ST 403 Inst  11-22-10  12-09-10
Certificate to Limit To Three Hundred Dollars ($300.00) the Maximum Sales/Use Tax On Sales of Self-Propelled Light Construction Equipment ST 405

 09-16-08

NO CHANGE

 09-10-10
911 User Fee Return ST 406

 05-18-11

 07-29-11

Sales Tax Filing Instructions ST 417

 08-26-09

NO CHANGE

 10-26-10

 

Drycleaning Facility Surcharge Return ST 429

 08-14-08

NO CHANGE

 09-10-10
Fuel Efficiency Sales Tax Rebate ST 447

 12-13-07

NO CHANGE

 09-10-10
State Sales, Use, Maximum Tax and Special Filers Tax Return ST 455 Scannable

 09-24-10

 12-08-10
Essential Information for Form ST-455 ST-455 Instr

 10-12-10

 12-08-10
State Sales, Use and Durable Medical Equipment and Supply Tax Return ST-501

  06-02-11

 07-29-11
Essential Information for Form ST-501 ST 501 Instr   10-12-10  10-22-10
SC Use Tax Worksheet and Payment Return UT-3/UT-3W Scannable   08-20-10   11-18-10
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Withholding Tax Returns

Approved Form/Recent Updates

Post Date
Withholding Book WH Book 2011 09-07-10  09-21-10
Nonresident Real Estate Withholding * I 290  05-05-10  07-22-10
Amended Nonresident Real Estate Withholding I 290 X  06-11-10  07-22-10
Annual Withholding Certification for Military Servicemember's Nonresident Spouse SC-W4  04-28-10  07-22-10
     
S.C. Withholding Tax Payment WH-1601 Scannable   07-09-10  10-05-10
Withholding Tax Tables WH 1603   04-28-10  07-22-10
Formula for Computing SC Withholding Tax WH 1603 F

  07-02-10

 03-08-11
SC Withholding Quarterly Tax Return WH-1605 Scannable   07-07-10  10-05-10
SC Withholding Fourth Quarter/Annual Reconciliation WH-1606 Scannable   07-01-10  10-05-10
W-2/Magnetic Media Transmittal Document WH 1612   08-16-10  09-09-10
Business TeleFile Instructions for SC Withholding WH 1616   08-10-10  09-09-10
SC Withholding Tax Information Guide Form 105   04-29-09  11-09-10
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Miscellaneous Forms

Approved Form/Recent Updates

Post Date
Application For Appeal C 245

  10-10-07

NO CHANGE

 09-10-10
Certificate Of Tax Compliance Request Form C-268

  08-09-10

 

 10-05-10
Account Closing Form C-278

  10-09-09

NO CHANGE

 11-04-10
2006 Telecommunications Annual Report C-287   09-08-09  
Installment Payment Application and Electronic Funds Withdrawal Form FS-102

  10-29-09

NO CHANGE

 11-04-10
Registration Application for Electronic Funds Transfer D-128

  12-18-09

NO CHANGE

 11-04-10

Registration Application EFT/EDI

FORM NO LONGER IN USE

D-137

 10-05-07

 

 
Nonresident Beneficiary – Affidavit and Agreement Income Tax Withholding I 41

 04-23-10

 

 07-22-10
Request for Forms I 231  04-28-11  05-03-11
Seller's Affidavit – Nonresident Seller Withholding I 295

 06-25-10

 11-04-10

Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding

I 309

 10-05-07

NO CHANGE

 09-10-10
Nonresident Taxpayer Registration Affidavit Income Tax Withholding I 312

 04-27-10

 07-22-10
Tuition Tax Credit

I-319

1D and 2D Specs and Test Sample  11-17-10

 09-24-10  10-18-10

Contributions for Check-Offs

 

I 3301D and 2D Specs and Test Sample

 01-05-11  
Written Certification for Reserve Police Officer & DNR Deputy Enforcement Officer I 332

 07-22-08

NO CHANGE

 08-27-10
Active Trade or Business Income Reduced Rate Computation I-335  08-02-10  09-21-10
Moving to SC PUB 1  05-08-07

NO CHANGE

 09-10-10
Sales and Use Tax PUB 3

 10-12-09

NO CHANGE UNTIL 2011

 11-10-10
Magnetic Media Specifications RS-1

 12-30-09

NO CHANGE

 10-26-10

 

Power of Attorney and Declaration of Representative SC 2848  10-11-10  10-19-10
Request for Copy of Tax Form SC 4506  04-09-10  09-21-10
Change of Address/Business Location SC 8822

 06-10-09

NO CHANGE

 10-26-10

 

Request for Innocent Spouse Relief SC 8857  03-31-10  07-22-10
Deferred Income Taxes for South Carolina SC SCH TD-1

  05-19-09

NO CHANGE

 11-04-10
Business Tax Application SCTC 111  02-18-10

 

 08-02-10
Instructions for SCTC-111 SCTC 111 Instructions

 06-17-03

NO CHANGE

 09-10-10
Retail License Application for Artist and Craftsman Form 110  02-27-08

NO CHANGE

 09-10-10
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NOTE about the scannable forms:
the "Example" used in the Scan Line Specs is for layout purposes only. See the actual form in order to obtain the true Form ID.



 
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