South Carolina FAQ - Amended Returns

Filing Amended Returns:
Form SC1040X should be used when filing an amended individual income tax return. SC1040X can be filed only after you have filed an original return. Furnish all information requested. When items are in question, refer to instructions for preparing form SC1040A, SC1040, SC1040TC or I-319 when applicable. Please round off all amounts to the nearest whole dollar.

NOTE: South Carolina law does not allow a net operating loss carryback.

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 either:

Three years from the date of filing or

Three years from the original due date or

Two years from the date of payment

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

All amended returns must be completed on a paper form Form SC1040X and mailed in to the Department of Revenue .

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