Four common reasons to amend your SC Individual Income Tax return

FOR IMMEDIATE RELEASE - 4/23/2024

​​What you need to know:

• If you need to amend your Individual Income Tax Return, file a new return with the corrected information and include a completed Schedule AMD​. Check to see if your software provider allows you to file an amended return electronically.
• Generally, you should amend a return if an IRS audit changes your state return, or when there are changes to your income, deductions, credits, payments, or filing status.
• If you have money due to the state as a result of your amended return, pay it when you file to avoid additional penalties and interest.

No matter how much care you take when filing your Individual Income Tax return, you may later discover that you need to amend it. Perhaps you discovered that you missed out on claiming a valuable credit or deduction. Or you remarried and forgot to change your filing status.

That is why the South Carolina Department of Revenue (SCDOR) wants you to know what to do if your circumstances change, and you want to amend your initial Individual Income Tax return.

Keep reading to learn some common reasons to file an amended return and how to do it.

Four common ​reasons to file an amended return:

1. If you discover a mistake in your original return that would change your income, deductions, credits, or payments.
2. If you discover you claimed the incorrect number of dependents.​
   • ​For example, you left off a child who wa​s born or a family member who came into your care during the tax year.
3. ​​​If you discover you used the incorrect filing status.
   • ​​You might learn after you filed that you would qualify for Head of Household, a filing status that could save you money.
   • However, you cannot​ change your filing status from Married Filing Jointly to Married Filing Separately once the deadline for filing returns has passed. And your filing status must match the status you claimed on your federal return.
4. ​If you've undergone an IRS audit of your federal return, and the results would change your South Carolina return.

You do NOT need to file an amended return if…

• You had a simple math error on your original return. The SCDOR's systems will often correct these errors, and you will receive a notice showing the adjusted amount of tax due or refund. If you agree with the notice, you don't need to file an amended return.
• You leave off a form or document. The SCDOR may request additional forms or documents we need to process your return.
• The SCDOR made an adjustment as part of an audit or review of your return.
• On your original return, you failed to claim payments you made during the year. The SCDOR will give you credit for the payments and issue you a notice letting you know the changes we made to your return.

Once you've determined you need to file an amended return, here's how to do it:

• Amend your IRS return first, if the change would impact your federal return.
• File a new Individual Income Tax return with the corrected information.
  • If you are filing your amended return electronically, check with your software provider to see if their products allow you to file amended returns. Just like with your initial return, the fastest, safest, easiest way to file your amended return is electronically, if that's an option.
  • If you're filing by paper, file a new paper SC1040 and check the box on the front of the return that says Amended Return. Include the Schedule AMD, which will ask for details about your changes and supporting documentation.
  • If you're filing electronically, the Schedule AMD will be included as part of the electronic return process.
• If you owe a balance as a result of your amended return, make any payment due to avoid additional penalties and interest. The SCDOR recommends paying electronically at dor.sc.gov/pay.​

Depending on the reason you're filing an amended return, you may need to include additional documentation:

• If you're filing an amended return because of an IRS audit, include a copy of the audit report or notice.
• If you're filing an amended state return because you amended your federal return, attach a copy of the federal 1040X form and all schedules.
• If you're claiming an additional dependent, include the name and SSN of the dependent, their relationship to you, and if they are a qualifying child or qualifying relative.
• If you're amending your return for any other reason, provide a detailed explanation of any changes. Include all supporting schedules and any documentation that supports the changes.

More information

Visit our dor.sc.gov/iit for more information about South Carolina Individual Income Tax. For information about amending your federal return, visit the IRS's informational page.

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