How to File a South Carolina Tax Amendment

amend South Carolina taxes
South Carolina
"The Palmetto State"

If you need to change or amend an accepted South Carolina State Income Tax Return for the current or previous Tax Year, you need to complete Form SC1040X.  Form SC1040X is a Form used for the Tax Amendment. You can prepare a 2018 South Carolina Tax Amendment on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment). 

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the South Carolina Tax Agency, thus you should file a South Carolina Amendment within one year.

Function
Description
Prepare only a SC State Return
with a State Only Code: FreeFed19
File a 2018 South Carolina Tax Amendment
You cannot eFile a SC Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
Only Option: You need to complete, sign Form SC1040X, writing the Tax Year on the line in the upper right hand corner of the form to indicate which Tax Year Return you are amending. Attach copies of your federal tax amendment and all supporting federal or state documentation (i.e. forms and schedules) - Print, Mail the Form to SC Tax Department to:
South Carolina Department of Revenue
Amended IIT
PO Box 101104
Columbia, SC 29211-0104
SC Tax Amendment Form SC1040X
This Form can be used to file a: Tax Amendment, Change of Address.
Step 1: Download, Complete Form SC1040X below. Make sure you write the Tax Year you are amending on the line in the the upper right hand corner of the form. Attach copies of your federal tax amendment and all supporting federal or state documentation (i.e. forms and schedules). 
Step 2: Sign, Mail Form SC1040X to the address listed above
How to correct a rejected Tax Return
If your SC Tax Return was rejected by the SC Tax Agency - not eFile.com - instructions on how to correct a rejected South Carolina Tax Return.
For all Tax Years prior to 2018 Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment as soon as possible. Write the Tax Year on the line in the upper right hand corner of the form to report the Tax Year Return you are correcting. Attach copies of your federal tax amendment and all supporting federal or state documentation (i.e. forms and schedules). You will also file an IRS Tax Amendment Form 1040X.
Check Your SC Tax Amendment Status
1. Call the SC Department of Revenue at (803) 898-5000.
2. Contact the SC Department of Revenue
South Carolina Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in South Carolina tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended South Carolina return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional South Carolina Tax Income Taxes Deadlines
South Carolina Income Tax Penalties
Find out how South Carolina Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.