SC Department of Revenue
2012 DRAFT Tax Forms - OLD


2012 Drafts - These forms are to be used by software developers only.

Links are activated only for forms with changes.  If a form has not changed since the 2007 release, please see 2007 Draft Tax Forms

Tax form categories:

Please see the special note about "scannable" forms

Corporation Tax Returns

Approved Form/Recent Updates

Corporate Income Tax Booklet 2008 Corporate Income Tax Booklet
Certification of Eligibility for South Carolina New Jobs Tax Credit SC 616
Exempt Organization Business Income Tax Return SC990-T 07-10-08
'C' Corporation Income Tax Return SC1120 09-15-08
'S' Corporation Income Tax Return SC1120-S 07-08-08
New Information and Instructions for 'C' and 'S' Corporation Income Tax Returns SC1120 Inst. 09-03-08
Corporation Declaration of Estimated Income Tax SC1120CDP Scannable 06-05-08
Withholding Tax on Income of Nonresident Shareholders SC 1120S-WH 06-09-08
Tentative Corporation Tax Return and Conditional Extension SC1120T Scannable 06-05-08
Corporate Tax Credits SC1120-TC 09-15-08
Public Utility Tax Return SC 1120-U 07-10-08
Corporate Income Tax Payment Voucher SC1120V 01-14-08
Bank Tax Return SC 1101 B
Savings and Loan Association Tax Return SC1104 07-10-08
Initial Annual Report of Corporations CL-1 08-25-08
Annual Report of Electric Cooperative Corporation Property and Gross Receipts CL-4 05-20-08
Underpayment of Estimated Tax by Corporations. SC2220
South Carolina Shareholder's Share of Income, Credits, Deductions, Etc. Schedule SCK-1  11-01-07
Partnership Return - Sample Only SC 1065 2D Sample  

Fiduciary and Partnership Tax Returns

Approved Form/Recent Updates

Fiduciary Income Tax Return SC1041 08-07-08
Fiduciary Declaration of Estimated Tax SC1041ES
Partnership Return SC1065 08-28-08
Request For Extension of Time to File South Carolina Return for Fiduciary and Partnership SC 8736 08-21-08

Individual Income Tax Returns

Approved Form/Recent Updates

Individual Income Tax Book 2008 Individual Income Tax Book 2008
General Instructions Resident, Nonresident, Part-Year Resident General Inst. 08-26-08
SC1040 Long Form Instructions SC1040-I 08-15-08
Individual Income Tax Return Long Form
(Please Do Not Submit This Form Until Further Notice)
SC1040 04-18-08
Tax Credits SC1040-TC 08-26-08
Individual Income Tax Return Short Form and Instructions
(Please Do Not Submit This Form Until Further Notice)
SC1040-A 09-09-08
South Carolina Tax Tables SC1040-TT 08-04-08
Nonresident Schedule (Replaces SC1040NR) Schedule NR 07-31-08
Instructions for Schedule NR Schedule NR Inst. 08-26-08
Individual Income Tax Electronic Payment Voucher
(Please Do Not Submit This Form Until Further Notice)
SC1040V Scannable 08-25-08
Amended SC Individual Income Tax Return SC1040-X 05-20-08
Individual Declaration of Estimated Tax with Instructions and Worksheet (File on-line via ScnetFile) SC1040ES Scannable
Statement of Person Claiming Refund Due a Deceased Taxpayer SC1310 07-18-07
Underpayment of Estimated Tax By Individuals. SC2210
Refund Tracer SC3911 10-11-07
Substitute for Form W-2 Wage and Tax Statement SC4852 07-18-07
Request for Extension of Time to File South Carolina Tax Return (File on-line via ScnetFile) SC4868 09-18-07
Tax on Lump Sum Distributions SC4972 03-21-08
Individual Income Tax Declaration for Electronic Filing SC8453 06-13-08
Students with Disabilities Tuition Tax Credit Verification CHE-400
Active Trade or Business Income Reduced Rate Computation I-335 09-10-08
Composite Return Affidavit I-338 04-18-08

Tax Credits

Approved Form/Recent Updates

Tax Credits SC1040-TC
Corporate Tax Credits SC 1120 TC
Drip/Trickle Irrigation System Credit SC SCH TC-1 07-19-07
Minority Business Credit SC SCH TC-2 10-11-07
Water Resources Credit TC 3 10-30-07
New Jobs Credit SC SCH TC-4 10-11-07
Alternative Small Business Job Tax Credit TC 4 SA
Annual Small Business Jobs Tax Credit TC 4 SB
Monthly Small Business Jobs Tax Credit
Note: Form TC 4 SM was replaced by TC 4 SA
Scenic Rivers Tax Credit SC SCH TC-5 07-19-08
Infrastructure Credit SC SCH TC-6 10-11-07
Corporate Headquarters Credit SC SCH TC-8 08-24-07
Credit for Child Care Program SC SCH TC-9 07-20-07
Base Closure/Federal Facility Employment Reduction Hiring Credit SC SCH TC-10 7-20-07
Economic Impact Zone Property Investment Credit SC SCH TC-11 07-20-07
Expanded Investment Credit SC SCH TC-11E
Recapture Economic Impact Zone Property Investment Credit SC SCH TC11R 07-20-07
Credit for Employers Hiring Recipients of Family Independence Payments SC SCH TC-12 10-10-07
Additional Credit for Employers Hiring Recipients of Family Independence Payments in a Distressed or Least Developed County SC SCH TC-12A 07-20-07
Community Development Tax Credit SC SCH TC-14 10-10-07
Recycling Property Tax Credit Per SC Code Section 12-6-3460 SC SCH TC-17 07-20-07
Research Expenses Credit SC SCH TC-18 12-11-07
Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property After May 31, 2001 SC SCH TC-19 12-13-07
Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program SC SCH TC-20 08-27-08
Credit for a Certified Historic Structure Placed in Service after June 30, 2003 SC SCH TC-21 10-11-07
Credit for a Certified Historic Residential Structure SC SCH TC-22 08-23-07
Credit For Textiles Rehabilitation TC 23 09-11-08
Commercials Credit SC SCH TC-24 07-20-07
Motion Picture Credits SC SCH TC-25 07-20-07
Venture Capital Investment Credit SC SCH TC-26 07-23-07
Health Insurance Credit SC SCH TC-27 07-23-07
SC Quality Forum Credit SC SCH TC-28 07-23-07
Retirement Contribution Credit SC SCH TC-29 07-23-07
Port Cargo Volume Increase Credit SC SCH TC-30 08-23-07
Retail Facilities Revitalization Credit TC 31 10-12-07
Premarital Preparation Course Credit TC 32
Mercury Switch Disposal Credit TC 33
Corporate Tax Moratorium Per Section 12-6-3367 TC 34
Alternative Motor Vehicle Credit TC 35
Industry Partnership Fund Credit TC 36 10-11-2007
Whole Effluent Toxicity Testing TC 37
Solar Energy System Credit TC 38  
Ethanol or Biodiesel Production Credit TC 40 08-22-08
Renewable Fuels Tax Credits SC SCH TC-41
Residential Retrofit Credit TC 43
Regulations Pending
Excess Insurance Premium Credit TC 44
Apprenticeship Credit TC 45
Bank Tax Credit for S Corporation Shareholders TC 46
Hydrogen Infrastructure Development Fund Tax Credit TC 47
Plug-in Hybrid Vehicle Tax Credit TC 48
Application for Plug-in Hybrid Vehicle Tax Credit TC 48 A 12-13-07
Cellulosic Ethanol or Algae-Derived Biodiesel Tax Credit SC SCH TC-49  
Application for Cellulosic Ethanol or Algae-Derived Biodiesel Tax Credit SC SCH TC-49A  
Biomass Resource Credit SC SCH TC-50   
Application for Biomass Resource Credit SC SCH TC-50A  
Anhydrous Ammonia Additive Credit I 333 10-30-07
Milk Credit I 334

Property Tax Returns

Approved Form/Recent Updates

Business Personal Property PT-100 Scannable  
Property Tax Return PT-300 Scannable  
Motor Carriers PT-441 Scannable  

Sales and Use Tax Returns

Approved Form/Recent Updates

Sales Tax Book 2009 Sales Tax Book 2009 10-06-08
State Sales and Use Tax Return ST-3 Scannable 08-25-08
Step by Step Instructions for ST-3/389 ST 3/389 Instructions  
State Sales and Use Tax Return ST-3EZ Scannable 07-24-08
Step By Step Instructions for ST-3EZ ST-3 EZ Inst 10-10-07
Accommodations Report by County or Municipality for Sales and Use Tax ST 3T  09-19-08
Exemption Certificate ST-8 07-21-08
Resale Certificate ST-8A 08-14-08
Agricultural Exemption Certificate ST-8F 11-20-07
Application for Certificate ST-10 07-21-08
Application for Exemption from Local Tax for Construction Contractors ST-10C 07-25-08
Application for Exemption for Federal Government Contract ST-10G 08-18-08
Application For Exemption from State's 1% General Sales and use Tax for Construction Contractors ST 10 M  
Claim for Refund ST-14 07-25-08
Nonresident Military Tax Exemption Certificate ST-178 09-4-08
Casual or Use Excise Tax Return ST-236 08-11-08
Affidavit for Delivery of Tangible Personal Property to the Purchaser in a State Other Than South Carolina ST-299 09-08-08
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
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
Application for Sales Tax Exemption under Code Section 12-36-2120(41), "Exempt Organizations" ST-387 07-21-08
State Sales, Use and Accommodations Tax Return ST-388 Scannable 09-19-08
Instructions and Essential Information for Form ST-388 ST-388 INSTR  
Schedule for Local Taxes ST-389 Scannable 08-26-08
Local Option Addendum ST-389A  
Solid Waste Excise Tax Return ST-390 Scannable  
Application for Festival Exemption ST-393 07-21-08
Rental Surcharge Return ST-394 08-15-08
Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations ST-396 07-21-08
Solvent Surcharge Return ST-397 07-18-08
State Sales, Use, and Aviation Gasoline Tax Return ST-403   
Instructions and Essential Information for Form ST-403 ST 403 Inst  09-30-08
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
911 User Fee Return ST-406 09-22-08
Sales Tax Filing Instructions ST-417 08-18-08
Drycleaning Facility Surcharge Return ST-429 08-14-08
Fuel Efficiency Sales Tax Rebate ST 447   
State Sales, Use, Maximum Tax and Special Filers Tax Return ST-455 09-19-08
Essential Information for Form ST-455 ST-455 Instr  10-16-07
State Sales, Use and Durable Medical Equipment and Supply Tax Return ST-501  09-30-08
Essential Information for Form ST-501 ST 501 Instr  09-18-08
SC Use Tax Worksheet and Payment Return UT-3/UT-3W Scannable 08-14-08

Withholding Tax Returns

Approved Form/Recent Updates

Withholding Book 2009 WH Book 2009 09-09-08
Nonresident Real Estate Withholding * I-290 09-04-08
Amended Nonresident Real Estate Withholding I-290X 09-04-08
Withholding Tax Booklet Reorder Form WH-400 deleted for 2008  
S.C. Withholding Tax Payment WH-1601 Scannable  
Withholding Tax Tables WH-1603 07-04-08
Formula for Computing SC Withholding Tax WH-1603F 09-04-08
SC Withholding Quarterly Tax Return WH-1605 Scannable  
SC Withholding Fourth Quarter/Annual Reconciliation WH-1606 Scannable  
W-2/Magnetic Media Transmittal Document WH-1612 08-12-08
Business TeleFile Instructions for SC Withholding WH-1616 08-08-08
SC Withholding Tax Information Guide Form 105 08-27-08
State or Federal Withholding Allowance (Fill-in-Form) Form W-4*  

Miscellaneous Forms

Approved Form/Recent Updates

Application For Appeal C-245  
Certificate Of Tax Compliance Request Form C-268  
Account Closing Form C-278 06-24-08 
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  
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 08-04-08
Contributions for Check-Offs I-330 08-26-08
Written Certification for Reserve Police Officer & DNR Deputy Enforcement Officer I-332 7-22-08
Active Trade or Business Income Reduced Rate Computation I-335  
Moving to SC PUB1  
Sales and Use Tax PUB3  
Magnetic Media Specifications RS-1  
Power of Attorney and Declaration of Representative SC2848 11-15-07
Request for Copy of Tax Form SC4506 06-12-08
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-111 Instr  
Retail License Application for Artist and Craftsman Form 110  

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.

* Forms that are not in Package X.

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