When, Where and How to File Your SC1040X Amended Individual Income Tax Return
Form SC1040X is filed by taxpayers who need to change their original return. An amended return is necessary if you overstated or understated your income, deductions, payments, or tax credits, or changed your filing status. You should also file an amended return if you were audited by the IRS (unless the IRS audit had no impact on your state return). By filing an amended return you are correcting your tax records. Your amended return may result in either a refund or additional tax. You must pay any additional tax with the amended return.
If you filed your original return by the original due date or by an extended due date, if applicable, you must file any claim for refund within 3 years of the date of filing, or 3 years from the original due date or within 2 years from the date of payment, whichever is later. If you filed your original return after the original due date and any extended due date, if applicable, you must file any claim for refund within either three years from the original due date or two years from the date of payment. If the IRS changes your federal return, you must amend your state return within 180 days from the date the federal report is received.
An amended return is filed using an SC1040X, Amended Individual Income Tax Return. You can obtain an SC1040X along with the instructions online at www.sctax.org >Quick Links>Forms and Instructions>Individual Income Tax. You may also call our Forms Request Line at 803-898-5320 in Columbia, or toll free at 1-800-768-3676 to request a form to be mailed to you. Use the most current revision of the form regardless of the tax year. Tax Tables (SC1040TT) for prior years can also be found on our website. The year of the tax table must match the tax year being amended. When completing the return be sure to furnish all information requested and attach any schedules necessary to support your changes. When items are in question refer to the instructions for preparing form SC1040, SC1040TC and any other applicable forms. Be sure to include a copy of your federal 1040X if you were also required to amend your federal return. Mail the completed form to the South Carolina Department of Revenue, Amended Individual Income Tax, and PO Box 101104, Columbia, SC 29211-0104.