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South Carolina Department of Revenue
Individual Income Tax

Columbia, SC 29214-0015

Phone: 1-844-898-8542 
Email: IITax@dor.sc.gov

DO'S AND DON'TS FOR FILING YOUR INDIVIDUAL INCOME TAX

DOUse the proper SC form. Make sure that the form you use is for the correct tax year.
DOInclude all Social Security Numbers (SSN) on the SC return and verify they are correct.
DOInclude all Individual Taxpayer Identification Numbers (ITIN) on the SC return and verify they are correct. If this is your first year filing a SC return after being assigned an ITIN, be sure to include a copy of the ITIN letter received from the Internal Revenue Service (IRS).
DOVerify the mailing address is complete and accurate on the return.
DOMark your filing status. Generally, it should match the filing status marked on your federal return.
DOIf completing Schedule NR, attach to the SC1040. Be sure the NR indicator box is marked on page 1 of the SC1040.
DOIf you file a federal or state extension, be sure to mark the appropriate box on page 1 of the SC1040.
DOMake sure the amount used on line 1 of the SC1040 is the Federal taxable income.
DOAttach SC1040TC if you are claiming a nonrefundable tax credit.
DOInclude SC Withholding amount on the proper line for W-2’s and/or 1099’s.
DOAttach copies of all W-2’s and/or 1099’s to support the withholding amount claimed on the SC return.
DOComplete the appropriate refund option on page 3 of the SC1040. If choosing the direct deposit option, verify the routing and account number are correct.
DOIf requesting a paper check, it will be mailed to the address that is shown on the return.
DOSign your return! Both spouses must sign a married filing joint return.
DOSend all 3 pages of the SC1040. Be sure to include any additional state/federal schedules and documents required.
DOKeep a complete copy of your SC return for your records.
DON'TUse Federal gross income on line 1 of the SC1040. (Use Federal taxable income)
DON'TClaim the two wage earner credit unless the filing status is married filing jointly.
DON'TClaim state withholding paid to another state.
DON'TSend additional copies of your tax return. If you file electronically, you do not need to submit a paper copy.
DON'TUse SC1040 to change or correct an original return that has been filed. Complete and submit SC1040X Amended Income Tax Return
DON'TContact the SC Department of Revenue if your refund was matched to a debt that has been reported to this agency by a claimant agency. Contact the claimant agency for information about the debt or to make an appeal.

Filing 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 may call our Forms Request Line at 803-898-5320 or toll free at 1-800-768-3676 to request to have a form mailed to you. Use the most current revision of the form regardless of the tax year. Find Tax Tables here. The year of the tax table must match the tax year being amended. When completing the return be sure provide all of the information that is requested and attach any schedules necessary to support your changes. For helpful information, 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:
South Carolina Department of Revenue
Amended Individual Income Tax

P.O. Box 101104
Columbia, SC 29211-0104