Form Sc1040x - Amended Individual Income Tax Page 2
ADVERTISEMENT
1
2INSTRUCTIONS FOR FILING AMENDED RETURNS
1. Form SC1040X should be used when filing an amended individual income tax return. Enter the tax year in the upper
right hand corner of Form SC1040X. Furnish all information requested. SC1040X can be filed only after you have filed
an original return.
Mail to: SC Department of Revenue
Income Tax
Columbia, SC 29214-0012
2. Any changes made to the original return should be explained in Part II. A change in tax withheld must be verified by a
wage and tax statement. Tax credits for tax paid to other states must be verified by a copy of the other state's income
tax return and federal return. Other credits must be supported by a properly completed South Carolina form.
3. The Statute of Limitations for filing claims for refund is three years from the time the timely filed return, including
extensions, was filed, or two years from the date of payment, whichever is later.
4. When items are in question, refer to instructions for preparing form SC1040A, SC1040, SC1040NR, or Schedule TC,
whichever is applicable.
(
1) As Originally
(2) Net
(3) Correct
PART I - NONRESIDENT
Reported
Change
Amount
25.
Adjusted S.C. Gross Income from back of Form SC1040NR, line 55, col. B . . . .
25
.
26.
Corrected Proration (line 25, col. 3
corrected federal adjusted gross income)
%
.
26
27.
TOTAL Itemized (standard) Deductions and Exemptions . . . . . . . . . . . . . . . .
27
28.
Allowable Itemized (standard) Deductions and Exemptions (multiply line 27, col.
3 by corrected percent.)
28
29.
Total SC deductions from back of Form SC1040NR, line 62, col. B
29
30.
Add line 28 and 29, col. 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
31.
Modified South Carolina taxable income as corrected (line 25, col. 3 less line 30, col. 3)
Enter results from column 3 to line 3 column C on front of SC1040X . . . . . . . . .
Compute tax and enter on line 4 column C on front of SC1040X.
31
PART II - Explanation of changes to income, payments and credits. Enter the line reference from page 1 or PART I for
which you are reporting a change and give the reason for each change. Attach applicable schedules.
Failure to provide an explanation or supporting documentation will result in a delay in processing your
return.
z
Have you been advised that your orginal state return is being or will be audited by the SC Department of
Revenue?
Yes
No
z
Are you filing this amended return due to a Federal adjustment? If yes, attach a copy of the Federal Audit or
adjustment.
Yes
No
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial