SC Department of Revenue
Correction to tax form





Public Affairs Office                   Phone (803) 898-5464

Contact: Danny Brazell                 Fax  (803) 898-5446






May 23, 2003

Revenue Department checking returns for tax form error

      The South Carolina Department of Revenue is checking to see how many taxpayer refunds might have been affected this year by a line error on the SC1040 income tax form included in the 2002 state income tax booklet.

      Instructions for reporting taxable income on Line 33 of the SC1040 long form erroneously referred taxpayers to the wrong lines on the corresponding federal form.   The error affected only the SC1040 paper return (long form) included in the tax booklet. About 800,000 booklets were mailed to taxpayers in December, although not every taxpayer used the booklet tax form.

      Taxpayers who filed electronically at the Department of Revenue web site or used available commercial tax preparation software were not affected. Those who downloaded a state income tax form from the web site or who used a professional tax preparer also were not affected by the error.

      Taxpayers who failed to catch the error when completing their return may not have excluded personal exemptions from the taxable income reported on Line 33 and the amount of their refund could have been reduced as a result. Taxpayers who are aware that they failed to catch the error can file an amended tax return now to make the correction. The amended return, SC1040X, is available at the Department's web site,

      The Department is presently checking paper returns during processing to identify those taxpayers who might have been affected by the error. In the fall, the Department will make a computer run using a program designed to locate all tax returns affected by the Line 33 error. Affected taxpayers not previously notified by the Department will be contacted by mail after the computer check and could be asked to provide additional tax information or a copy of their federal return. The Department will then make the necessary adjustments to the taxpayer's return and mail them a refund.

      "We work very hard each year to ensure all our tax forms are correct," said Department of Revenue Director Burnie Maybank. "But in spite of our best efforts, errors do occasionally happen. We apologize for the inconvenience to taxpayers who might have been affected by this error and we will do our utmost to identify them and make the necessary corrections."





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