INSTRUCTIONS: SOUTH CAROLINA 'S' CORPORATION INCOME TAX RETURN (Form SC 1120S)

To file income tax in South Carolina, S corporations use a form SC 1120S. This document can be obtained from the website of the South Carolina Department of Revenue.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 1: On the first line at the top left hand corner, enter your South Carolina file number.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 2: On the next two lines, enter the ending dates of your income tax period and license fee period.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 3: On the next line, enter your federal employer identification number.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 4: Enter your name and mailing address.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 5: If documenting a change of address, accounting period or officers, indicate this with a check mark.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 6: In the table on the right, enter the county or counties in South Carolina where your property is located, its city and state, an audit location and contact, and a telephone number.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 7: Indicate if this is an amended return with a check mark.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 8: Enter your total gross receipts and total cost of depreciable property in the state.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 9: If this is a final return, indicate the reason with a check mark.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 10: Indicate with a check mark whether any officers are nonresidents of the state.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 11: Complete lines 1 through 13 as instructed to compute your income tax liability. To complete line 2, you must first complete Schedule A and B on the second page.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 12: Compute your license fee as instructed on lines 14 through 24.

South Carolina 'S' Corporation Income Tax Return SC 1120S Step 13: An officer should sign and date the second page, as well as entering their title and the date.