Tax Forms | South Carolina Department of Revenue

Software Developer Tax Forms

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Download the Corporate 1D Barcode Specifications. (Post Date: 08-06-25)

Download the Corporate 2D (Data Matrix) Barcode Specifications. (Post Date: 04-19-24)

Form Name

Form Number

Revised Date

Post Date

SCANLINE FORMS - TEST CASES REQUIRED:

Corporation Declaration of Estimated Income Tax

SC1120CDP

04-11-22

09-01-22

See SC1120CDP files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	04-11-22	09-01-22
Data and Scanline Specs	08-24-22	09-01-22
Test Data	05-15-24	08-07-24

Application for Automatic Extension to File Corporate Tax Return

SC1120T

05-03-22

09-01-22

See SC1120T files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	05-03-22	09-01-22
Data and Scanline Specs	08-24-22	09-01-22
Test Data	05-15-24	08-07-24

Corporate Income Tax Payment Voucher

SC1120V

05-04-22

09-01-22

See SC1120V files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	05-04-22	09-01-22
Data and Scanline Specs	08-17-22	09-01-22
Test Data	05-15-24	08-07-24

INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:

Instructions for C and S Corporation Income Tax Returns

SC1120I

06-03-25

08-06-25

OTHER FORMS - SUBMIT ONE BLANK COPY:

Notification to Lock in County Designation

SC616

07-31-19

09-19-19

Exempt Organization Business Tax Return

SC990T

06-06-23

08-10-23

'C' Corporation Income Tax Return

SC1120

03-15-24

08-08-24

'S' Corporation Income Tax Return

SC1120S

06-17-25

08-06-25

Withholding Tax on Income of Nonresident Shareholders

SC1120SWH

06-16-22

09-01-22

Corporate Tax Credits

SC1120TC

06-17-25

08-06-25

Public Utility Tax Return

SC1120U

05-25-23

08-10-23

Bank Tax Return

SC1101B

05-04-22

09-01-22

Savings and Loan Association Tax Return

SC1104

05-30-23

08-10-23

Initial Annual Report of Corporations

CL1

08-09-23

04-19-24

Annual Report of Electric Cooperative Corporation Property and Gross Receipts

CL4

06-07-22

09-01-22

Underpayment of Estimated Tax by Corporations

SC2220

Under revision

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

SC1120SK1

09-29-21

10-04-21

Corporate Income Tax Declaration for Electronic Filing

SC8453C

04-01-25

06-11-25

Update Name/Address/Contact Information for Business

SC8822B

10-30-23

11-14-23

Composite Filing Instructions

I348

06-01-20

08-24-20

Active Trade or Business Income for Electing Partnerships and S Corporations

I435

01-30-25

08-06-25

Download the Fiduciary and Partnership 1D Barcode Specifications. (Post Date: 08-06-25)

Form Name

Form Number

Revised Date

Post Date

SCANLINE FORMS - TEST CASES REQUIRED:

Fiduciary Declaration of Estimated Tax

SC1041ES

10-13-25

10-22-25

See SC1041ES files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	10-13-25	10-22-25
Data and Scanline Specs	08-24-22	02-22-24
Test Data	05-15-25	10-22-25

Fiduciary Income Tax Payment Voucher

SC1041V

05-04-22

08-31-22

See SC1041V files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	05-04-22	08-31-22
Data and Scanline Specs	08-18-22	08-31-22
Test Data	05-15-24	08-07-24

Partnership Declaration of Estimated Tax

SC1065ES

04-26-22

09-01-22

See SC1065ES files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	04-26-22	09-01-22
Data and Scanline Specs	08-19-22	09-01-22
Test Data	05-15-24	08-07-24

Partnership Tax Payment Voucher

SC1065V

04-26-22

09-01-22

See SC1065V files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	04-26-22	09-01-22
Data and Scanline Specs	08-23-22	09-01-22
Test Data	05-15-24	08-07-24

Request For Extension of Time to File South Carolina Return for Fiduciary and Partnership

SC8736

05-03-22

08-31-22

See SC8736 files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	05-03-22	08-31-22
Data and Scanline Specs	08-18-22	08-31-22
Test Data	05-15-24	08-07-24

OTHER FORMS - SUBMIT ONE BLANK COPY:

Fiduciary Income Tax Return

SC1041

06-17-25

08-06-25

Beneficiary's Share of South Carolina Income, Deductions, Credits, etc.

SC1041K1

08-02-23

02-15-24

Partnership Return

SC1065

06-18-25

08-06-25

Partner's Share of SC Income, Deductions, Credits, etc.

SC1065K1

09-29-21

10-04-21

Active Trade or Business Income Reduced Rate Computation

I335

06-17-25

08-06-25

Active Trade or Business Income for Electing Partnerships and S Corporations

I435

01-30-25

08-06-25

Download the Individual Income 1D Barcode Specifications. (Post Date: 08-06-25)

Download the Individual Income 2D (Data Matrix) Barcode Specifications.(Post Date: 04-19-24)

If you offer 2D barcode support for the SC1040, please download the following:

2D Barcode Specification (Post Date: 10-08-25)
2025 Test Cases (Post Date: 10-08-25)

Form Name

Form Number

Revised Date

Post Date

SCANLINE FORMS - TEST CASES REQUIRED:

Individual Income Tax Electronic Payment Voucher

SC1040V

03-25-25

08-06-25

See SC1040V files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	03-25-25	08-06-25
Date and Scanline Specs	08-18-22	08-31-22
Test Data	08-04-25	08-06-25

Individual Declaration of Estimated Tax

SC1040ES

10-13-25

10-22-25

See SC1040ES files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	10-13-25	10-22-25
Data and Scanline Specs	11-09-23	02-22-24
Test Data	05-15-25	10-22-25

Request for Extension of Time to File South Carolina IIT Return

SC4868

03-25-25

08-06-25

See SC4868 files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	03-25-25	08-06-25
Data and Scanline Specs	08-25-22	09-01-22
Test Data	08-04-25	08-06-25

INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:

SC1040 Instructions

SC1040Inst

08-25-25

09-10-25

Instructions for Schedule NR

ScheduleNRInst

07-31-25

09-10-25

South Carolina Tax Tables

SC1040TT

06-17-25

08-08-25

Individual Income Tax General Information and FAQs

GenInstr

02-12-25

08-06-25

OTHER FORMS - SUBMIT ONE BLANK COPY:

Individual Income Tax Return

SC1040

04-21-25

08-06-25

Tax Credits

SC1040TC

03-21-25

08-06-25

Individual Income Tax Declaration for Electronic Filing

SC8453

04-01-25

06-11-25

Nonresident Schedule

ScheduleNR

04-02-25

08-06-25

Amended Return Schedule

ScheduleAMD

02-23-24

08-08-24

Statement of Person Claiming Refund Due a Deceased Taxpayer

SC1310

09-10-19

09-19-19

Underpayment of Estimated Tax by Individuals

SC2210

Under revision

Report a Missing Refund

SC3911

Under revision

Substitute for Form W-2 Wage and Tax Statement

SC4852

07-15-19

09-19-19

Update Name/Address/Contact Information for Individual

SC8822I

09-22-25

10-22-25

Tax on Lump Sum Distributions

SC4972

06-17-25

08-06-25

Students with Disabilities Tuition Tax Credit Verification

CHE400

07-21-20

Nonresident Real Estate Withholding

I290

07-17-23

08-10-23

Active Trade or Business Income Reduced Rate Computation

I335

06-17-25

08-06-25

Composite Return Affidavit

I338

04-18-23

Penalty Waiver Request

C530

02-17-23

03-23-23

Tuition Tax Credit

I319

06-27-25

08-06-25

Contributions for Check-Offs

I330

02-05-25

08-06-24

Certificate for Reserve Police Officer, DNR Deputy Enforcement Officer, or Member of the State Guard

I332

01-13-25

01-14-25

Classroom Teacher Expenses Credit

I360

02-06-25

08-06-25

Parental Refundable Credit

I361

02-27-25

08-06-25

Deferred Income Taxes for South Carolina

SCTD1

06-04-19

09-19-19

Form Name	Form Number	Revised Date	Post Date
Tax Credits	SC1040TC	03-21-25	08-06-25
Corporate Tax Credits	SC1120TC	06-17-25	08-06-25
Drip/Trickle Irrigation Systems Credit	TC1	07-17-19	09-19-19
Credit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small Business	TC2	07-18-19	09-19-19
Water Resources Credit	TC3	08-16-19	09-19-19
New Jobs Credit	TC4	07-30-24	08-08-24
Accelerated Small Business Jobs Credit	TC4SA	07-31-24	08-21-24
Small Business Jobs Credit	TC4SB	07-31-24	08-14-24
Scenic Rivers Tax Credit	TC5	07-30-19	09-19-19
Infrastructure Credit	TC6	09-12-19	09-19-19
Corporate Headquarters Credit	TC8	07-23-24	11-19-24
Credit for Child Care Program	TC9	09-16-19	09-24-19
Capital Investment Credit	TC11	04-11-22	09-01-22
New Jobs and Capital Investment Credits for Plastics and Rubber Manufacturers	TC11A	10-14-17	10-17-19
Recapture of Capital Investment Credit	TC11R	08-05-19	09-19-19
Credit for Employers Hiring Recipients of Family Independence Payments	TC12	07-24-19	09-19-19
Community Development Tax Credit	TC14	07-07-21	09-01-21
Recycling Property Tax Credit Per SC Code Section 12-6-3460	TC17	08-20-24	09-11-24
Research Expenses Credit	TC18	08-12-19	09-19-19
Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property After May 31, 2001	TC19	07-23-19	09-19-19
Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program	TC20	07-22-19	09-19-19
Credit for a Certified Historic Structure	TC21	04-30-24	08-08-24
Credit for a Certified Historic Residential Structure	TC22	12-08-20	12-08-20
Credit For Textiles Rehabilitation	TC23	10-30-19	11-06-19
Commercials Credit	TC24	07-30-19	09-19-19
Motion Picture Credits	TC25	08-19-19	09-19-19
Venture Capital Investment Credit	TC26	07-31-19	09-19-19
Health Insurance Credit	TC27	07-31-19	09-19-19
SC Quality Forum Credit	TC28	07-29-19	09-19-19
Retirement Contribution Credit	TC29	03-22-23	08-10-23
Port Cargo Volume or Port Transportation Credit	TC30	10-22-19	11-01-19
Retail Facilities Revitalization Credit	TC31	07-31-13	07-31-13
Premarital Preparation Course Credit	TC32	07-30-19	09-19-19
Corporate Tax Moratorium Per Section 12-6-3367	TC34	07-30-19	09-19-19
Alternative Motor Vehicle Credit	TC35	08-12-19	09-19-19
Industry Partnership Fund Credit	TC36	08-07-24	09-11-24
Whole Effluent Toxicity Testing	TC37	08-17-20	08-24-20
Solar Energy System Credit	TC38	03-28-22	08-31-22
Ethanol or Biodiesel Production Credit	TC40	06-16-20	08-24-20
Renewable Fuels Tax Credit	TC41	06-27-12	06-27-12
Residential Retrofit Credit	TC43	07-30-19	09-19-19
Excess Insurance Premium Credit	TC44	07-31-19	09-19-19
Apprenticeship Credit (For tax years ending before May 21, 2024)	TC45	07-10-24	08-07-24
Apprenticeship Credit (For tax years ending May 21, 2024, and after)	TC45	08-01-24	08-21-24
Bank Tax Credit for S Corporation Shareholders	TC46	06-11-20	08-24-20
Biomass Resource Credit	TC50	08-01-14	08-01-14
Application for Biomass Resource Credit	TC50A	02-28-18	03-13-18
Venison For Charity Credit	TC51	08-25-20	11-24-20
Fire Sprinkler System Credit	TC52	05-04-09	05-04-09
Energy Efficient Manufactured Home	TC53	06-19-20	08-24-20
Clean Energy Credit	TC54	08-01-14	08-01-14
Abandoned Buildings Revitalization Credit	TC55	08-26-24	09-11-24
Angel Investor Credit	TC56	05-14-24	11-19-24
Nonrefundable Educational Credit for Exceptional Needs Children's Fund	TC57	05-28-21	09-01-21
Solar Energy Property Credit	TC58	07-27-22	09-01-22
Application for Solar Energy Property Credit	TC58A	07-21-22	08-31-22
Alternative Fuel Property Credit	TC59	06-19-20	08-24-20
South Carolina Earned Income Tax Credit	TC60	05-08-23	08-10-23
Agribusiness Income Tax Credit	TC61	08-22-19	09-19-19
Preceptor Credit	TC62	03-24-25	08-06-25
South Carolina Housing Tax Credit	TC63	06-07-22	08-31-22
Recapture of South Carolina Housing Tax Credit	TC63R	04-27-21	09-01-21
Formerly Incarcerated Apprenticeship Credit	TC64	08-22-22	09-07-22
Veterans Apprenticeship Credit	TC65	08-04-22	09-01-22
Railroad Expenditures Credit	TC66	07-02-24	11-19-24
Recreational Trail Easement Credit	TC67	07-02-24	11-19-24
Tuition Tax Credit	I319	06-27-25	08-27-25
Anhydrous Ammonia Additive Credit	I333	07-02-19	09-19-19
Milk Credit	I334	07-01-19	09-19-19
Classroom Teacher Expenses Credit	I360	02-06-25	08-06-25
Parental Refundable Credit	I361	02-27-25	08-06-25

Download the Property 1D Barcode Specifications. (Post Date: 08-06-25)

Form Name

Form Number

Revised Date

Post Date

Business Personal Property

PT100

07-25-23

08-10-23

Property Tax Return 2027

PT300 (2027)

06-13-25

08-27-25

See 2027 Manufacturing Return Schedules

2027 Schedule Name	Schedule Number	Revision Date	Post Date
Property Tax Return 2027	PT300	06-13-25	08-27-25
Property Tax Return Instructions	PT300I	08-05-25	08-27-25
Schedule A - Manufacturing or Mining	PT300A	06-04-25	08-27-25
Schedule B - Non-Contiguous Manufacturing	PT300B	06-04-25	08-27-25
Schedule C - Research and Development	PT300C	06-04-25	08-27-25
Schedule D - Corporate Headquarters Distribution Facility	PT300D	06-04-25	08-27-25
Schedule E - Leased Utility	PT300E	06-04-25	08-27-25
Schedule F - Leased Transportation for Hire	PT300F	06-04-25	08-27-25
Schedule G - Fee In Lieu of Tax Supplemental	PT300G	06-04-25	08-27-25
Schedule J - Non-Manufacturing Research and Development	PT300J	06-04-25	08-27-25
Schedule K - Non-Manufacturing Corporate Headquarters Distribution Facility	PT300K	06-04-25	08-27-25
Schedule L - Manufacturing Warehouse	PT300L	06-05-25	08-27-25
Schedule S - Fee in Lieu of Tax	PT300S	06-05-25	08-27-25
Schedule T - Non-Manufacturing Fee in Lieu of Tax	PT300T	06-05-25	08-27-25
Schedule X - Improvement Schedule	PT300X	06-06-25	08-27-25
Schedule Z - Lease Schedule	PT300Z	06-06-25	08-27-25

Property Tax Return 2026

PT300 (2026)

07-31-24

08-09-24

See 2026 Manufacturing Return Schedules

2026 Schedule Name	Schedule Number	Revision Date	Post Date
Property Tax Return 2026	PT300	07-31-24	08-09-24
Property Tax Return Instructions	PT300I	08-26-24	09-03-24
Schedule A - Manufacturing or Mining	PT300A	07-31-24	08-09-24
Schedule B - Non-Contiguous Manufacturing	PT300B	07-31-24	08-09-24
Schedule C - Research and Development	PT300C	07-31-24	08-09-24
Schedule D - Corporate Headquarters Distribution Facility	PT300D	07-31-24	08-09-24
Schedule E - Leased Utility	PT300E	07-31-24	08-09-24
Schedule F - Leased Transportation for Hire	PT300F	07-31-24	08-09-24
Schedule G - Fee In Lieu of Tax Supplemental	PT300G	07-31-24	08-09-24
Schedule J - Non-Manufacturing Research and Development	PT300J	07-31-24	08-09-24
Schedule K - Non-Manufacturing Corporate Headquarters Distribution Facility	PT300K	07-31-24	08-09-24
Schedule L - Manufacturing Warehouse	PT300L	07-31-24	08-09-24
Schedule S - Fee in Lieu of Tax	PT300S	07-31-24	08-09-24
Schedule T - Non-Manufacturing Fee in Lieu of Tax	PT300T	07-31-24	08-09-24
Schedule X - Improvement Schedule	PT300X	07-31-24	08-09-24
Schedule Z - Lease Schedule	PT300Z	07-31-24	08-09-24

Download the Sales and Use 1D Barcode Specifications (Post Date: 08-08-24)

See Sales Tax Local Tax Rates

Form Name	Form Number	Revised Date	Post Date
INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:
Step-by-Step Instructions for ST-3	ST3Instructions	09-12-23	09-12-23
Step-by-Step Instructions for ST-389	ST389Instructions	03-25-25	05-01-25
OTHER FORMS - SUBMIT ONE BLANK COPY:
Update Name/Address/Contact Information for Business	SC8822B	10-30-23	11-14-23
Exemption Certificate	ST8	07-31-24	07-31-24
Resale Certificate	ST8A	06-22-23	07-5-23
Claim for Refund	ST14	11-06-20	11-20-20
Nonresident Military Tax Exemption Certificate	ST178	09-04-08	09-04-08
Casual or Use Excise Tax Return	ST236	08-24-23	09-21-23
Affidavit for Delivery of Tangible Personal Property to the Purchaser in a State other than South Carolina	ST299	07-30-20	09-09-20
State Sales and Use Tax Return	ST3	03-31-23	08-10-23
Affidavit to Limit to Three Hundred Dollars ($300.00) the Maximum Sales/Use of Musical Instruments and Office Equipment to Religious Organizations	ST382	06-02-14	06-02-14
Affidavit for Intent to License Motor Vehicle, Trailer, Semitrailer or Pole Trailer Purchased in SC in Purchaser's State of Residence	ST385	06-28-17	06-28-17
Schedule for Local Taxes	ST389	01-05-23	08-10-23
State Sales, Use, and Aviation Gasoline Tax Return	ST403	07-15-19	01-27-20
Certificate to Limit to Five Hundred Dollars ($500) the Maximum Sales/Use Tax on Sales of Self Propelled Light Construction Equipment	ST405	06-16-17	07-12-17
SC Use Tax Worksheet and Payment Return	UT3/UT3W	01-15-25	02-28-25

Download the Withholding 1D Barcode Specifications. (Post Date: 08-06-25)

Form Name

Form Number

Revised Date

Post Date

SCANLINE FORMS - TEST CASES REQUIRED:

SC Withholding Quarterly Tax Return

WH1605

08-29-23

01-09-24

See WH1605 files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	08-29-23	01-09-24
Data and Scanline Specs	10-02-23	10-04-23
Test Data	09-21-23	09-22-23

SC Withholding Fourth Quarter/Annual Reconciliation

WH1606

08-29-23

01-09-24

See WH1606 files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	08-29-23	01-09-24
Data and Scanline Specs	10-02-23	10-04-23
Test Data	09-21-23	09-22-23

SC Withholding Tax Payment

WH1601

08-28-23

01-09-24

See WH1601 files

Specification File	Revision Date	Post Date
SCDOR Final (includes fields and grid)	01-03-24	01-09-24
Data and Scanline Specs	10-02-23	10-04-23
Test Data	09-12-23	09-22-23

INSTRUCTION DOCUMENTS - SUBMISSION NOT REQUIRED:

SC Withholding Tax Information Guide

WH105

02-13-23

02-23-23

OTHER FORMS - SUBMIT ONE BLANK COPY:

Nonresident Beneficiary – Affidavit and Agreement Income Tax Withholding

I41

07-14-23

07-26-23

Nonresident Real Estate Withholding

I290

07-17-23

08-10-23

Seller's Affidavit – Nonresident Seller Withholding

I295

06-28-22

09-01-22

Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding

I309

08-12-19

09-19-19

Nonresident Taxpayer Registration Affidavit Income Tax Withholding

I312

04-18-24

04-26-24

Instructions and Specifications for Filing W-2s

RS1

11-2025

11-05-2025

Update Name/Address/Contact Information for Business

SC8822B

10-30-23

11-14-23

South Carolina Employee's Withholding Allowance Certificate

SCW4

Under revision

Withholding Tax Tables

WH1603

10-30-2025

11-05-2025

Formula for Computing SC Withholding Tax

WH1603F

11-04-2025

11-05-2025

Transmittal Form for W-2s or 1099s Submitted by CD-ROM or Paper

WH1612

12-04-24

12-05-24

Download the Common Forms 2D (Matrix Data) Barcode Specifications. (Post Date: 04-19-24)

Form Name	Form Number	Revised Date	Post Date
Application For Appeal	C245	02-17-23	03-23-23
Certificate Of Tax Compliance Request Form	C268	08-09-23	4-19-24
Payment Plan Request	FS102	02-17-23	03-23-23
Registration Application for Electronic Funds Transfer	D128	05-11-22	05-18-22
Registration Application for Electric Funds Transfer Extensible Mark-Up Language	D137	01-31-23	06-01-23
Active Trade or Business Income Reduced Rate Computation	I335	03-21-23	08-10-23
Power of Attorney and Declaration of Representative	SC2848	02-17-23	03-23-23
Request for Copy of Tax Form	SC4506	10-03-24	10-09-24
Request for Innocent Spouse Relief	SC8857	07-18-22	09-12-22
Tax Registration Application	SCDOR111	08-09-23	11-16-23
Tax Registration Application Instructions	SCDOR111Instructions	09-12-23	09-12-23
Remote Seller Sales and Use Tax Registration	SCDOR111RS	06-21-23	07-14-23

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Software Developer Tax Forms

Corporate Tax Returns

Fiduciary and Partnership Tax Returns

Individual Income Tax Returns

Tax Credits

Property Tax Returns

Sales and Use Tax Returns

Withholding Tax Returns

Common Forms