Last Updated:
Article #: 20042
Supported Forms
The following South Carolina forms are supported in Drake Tax. Forms denoted with 
can be e-signed.
Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.
We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.
Chart key:
✔ Form is available for e-file / paper file.
✖ Form is not supported for e-file / paper file.
▲ Form is in development; an estimated availability date is not currently available.
MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.
See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.
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2025
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| FS-102 | Payment Plan Request | ✔ | ✔ |
| I-319 | Tuition Tax Credit | ✔ | ✔ |
| I-330 | Contributions for Check-Offs | ✔ | ✔ |
| I-333 | Anhydrous Ammonia Additive Credit | ✔ | ✔ |
| I-334 | Milk Credit | ✔ | ✔ |
| I-335 | Active Trade or Business Income Reduced Rate Computation | ✔ | ✔ |
| I-335A | Worksheet 1, Pass-Through Income from a Sole Proprietorship | ✔ | ✔ |
| I-335B | Worksheet 2, Pass-Through Income from a Partnership or S Corporation |
✔ | ✔ |
| I-338 | Composite Return Affidavit | ✔ | ✔ |
| I-360 | Classroom Teacher Expenses Credit | ✔ | ✔ |
| I-361 | Parental Refundable Credit | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1099 | Special Withholding | ✔ | ✔ |
| SC 1310 | Statement of Person Claiming Refund Due a Deceased Taxpayer | ✖ | ✔ |
| SC 3911 | Report a Missing Refund | ✖ | ▲ |
| SC SCH TC-1 | Drip/Trickle Irrigation Systems Credit | ✔ | ✔ |
| SC SCH TC-11 | Capital Investment Credit | ✔ | ✔ |
| SC SCH TC-12 | Credit for Employers Hiring Recipients of Family Independence Payments | ✔ | ✔ |
| SC SCH TC-14 | Community Development Tax Credit | ✔ | ✔ |
| SC SCH TC-19 | Credit for a Gift of Land for Conservation or a Qualified Conservation Contribution of Real Property | ✔ | ✔ |
| SC SCH TC-2 | Credit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small Business | ✔ | ✔ |
| SC SCH TC-21 | Credit for a Certified Historic Structure Placed in Service after June 9, 2015 | ✔ | ✔ |
| SC SCH TC-22 | Certified Historic Residential Structure Credit | ✔ | ✔ |
| SC SCH TC-23 | Credit for Textiles Rehabilitation | ✔ | ✔ |
| SC SCH TC-24 | Commercials Credit | ✔ | ✔ |
| SC SCH TC-25 | Motion Picture Credits | ✔ | ✔ |
| SC SCH TC-26 | Venture Capital Investment Credit | ✔ | ✔ |
| SC SCH TC-27 | Health Insurance Pool Credit | ✔ | ✔ |
| SC SCH TC-28 | SC Quality Forum Credit | ✔ | ✔ |
| SC SCH TC-29 | Qualified Retirement Plan Contribution Credit | ✔ | ✔ |
| SC SCH TC-3 | Water Resources Credit | ✔ | ✔ |
| SC SCH TC-31 | Retail Facilities Revitalization Credit | ✔ | ✔ |
| SC SCH TC-32 | Premarital Preparation Course Credit | ✔ | ✔ |
| SC SCH TC-35 | Alternative Motor Vehicle Credit | ✔ | ✔ |
| SC SCH TC-36 | Industry Partnership Fund Credit | ✔ | ✔ |
| SC SCH TC-38 | Solar Energy, Small Hydropower System, or Geothermal Machinery and Equipment Credit | ✔ | ✔ |
| SC SCH TC-4 | New Jobs Credit | ✔ | ✔ |
| SC SCH TC-43 | Residential Retrofit Credit | ✔ | ✔ |
| SC SCH TC-44 | Excess Insurance Premium Credit | ✔ | ✔ |
| SC SCH TC-5 | Scenic Rivers Tax Credit | ✔ | ✔ |
| SC SCH TC-60 | South Carolina Earned Income Tax Credit | ✔ | ✔ |
| SC SCH TC-62 | Preceptor Credit | ✔ | ✔ |
| SC SCH TC-63 | South Carolina Housing Tax Credit | ✔ | ✔ |
| SC SCH TC-9 | Credit for Child Care Program | ✔ | ✔ |
| SC1040 | Individual Income Tax Return | ✔ | ✔ |
| SC1040ES | Individual Declaration of Estimated Tax | ✔ | ✔ |
| SC1040TC | Tax Credits | ✔ | ✔ |
| SC1040-V | Individual Income Tax Payment Voucher | ✔ | ✔ |
| SC2210 | Underpayment of Estimated Tax by Individuals, Estates, and Trusts | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC4852 | Substitute for Form W-2 Wage and Tax Statement | ✖ | ✔ |
| SC4868 | Request for Extension of Time to File South Carolina Individual Income Tax Return | ✔ | ✖ |
| SC4972 | Tax on Lump-Sum Distributions | ✔ | ✖ |
| SC8453 | Individual Income Tax Declaration for Electronic Filing | ✖ | ✔ |
| Schedule AMD | Amended Return Schedule | ✔ | ✔ |
| Schedule NR | Nonresident Schedule | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| SC1040TC | Tax Credits | ✔ | ✔ |
| SC1041 | Fiduciary Income Tax Return | ✔ | ✔ |
| SC1041 K-1 | Beneficiary’s Share of South Carolina Income, Deductions, Credits, etc. | ✔ | ✔ |
| SC1041ES | Fiduciary Declaration of Estimated Tax | ✔ | ✔ |
| SC1041-V | Fiduciary Income Tax Payment Voucher | ✔ | ✔ |
| SC2210 | Underpayment of Estimated Tax by Individuals, Estates, and Trusts | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC41 | Fiduciary Report of Nonresident Beneficiary Tax Withheld | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8736 | Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership | ✖ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| I-435 | Active Trade or Business Income for Electing Partnerships and S Corporations | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1065 | Partnership Return | ✔ | ✔ |
| SC1065 K-1 | Partner’s Share of South Carolina Income, Deductions, Credits, etc. | ✔ | ✔ |
| SC1065-V | Partnership Tax Payment Voucher | ✔ | ✔ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8736 | Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership | ✖ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CL-1 | Initial Annual Report of Corporations | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1120 | C Corporation Income Tax Return | ✔ | ✔ |
| SC 1120-TC | Corporate Tax Credits | ✔ | ✔ |
| SC1120-CDP | Corporation Declaration of Estimated Income Tax | ✔ | ✔ |
| SC1120-T | Application for Automatic Extension of Time to File Corporation Tax Return | ✔ | ✔ |
| SC1120-V | Corporate Income Tax Payment Voucher | ✖ | ✔ |
| SC2220 | Underpayment of Estimated Tax by Corporations | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8453C | Corporate Income Tax Declaration for Electronic Filing | ✖ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CL-1 | Initial Annual Report of Corporations | ✔ | ✔ |
| I-309 | Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding | ✔ | ✔ |
| I-435 | Active Trade or Business Income for Electing Partnerships and S Corporations | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1120S | S Corporation Income Tax Return | ✔ | ✔ |
| SC 1120-TC | Corporate Tax Credits | ✔ | ✔ |
| SC SCH TC-38 | Solar Energy, Small Hydropower System, or Geothermal Machinery and Equipment Credit | ✔ | ✔ |
| SC1120-CDP | Corporation Declaration of Estimated Income Tax | ✔ | ✔ |
| SC1120S K-1 | Shareholder’s Share of South Carolina Income, Deductions, Credits, etc. | ✔ | ✔ |
| SC1120S-WH | Withholding Tax on Income of Nonresident Shareholders | ✖ | ✔ |
| SC1120-T | Application for Automatic Extension of Time to File Corporation Tax Return | ✔ | ✔ |
| SC1120-V | Corporate Income Tax Payment Voucher | ✖ | ✔ |
| SC2220 | Underpayment of Estimated Tax by Corporations | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8453C | Corporate Income Tax Declaration for Electronic Filing | ✖ | ✔ |
Obsolete Form
TC-53, Energy Efficient Manufactured Home Credit
2024
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| FS-102 | Payment Plan Request | ✔ | ✔ |
| I-319 | Tuition Tax Credit | ✔ | ✔ |
| I-330 | Contributions for Check-Offs | ✔ | ✔ |
| I-333 | Anhydrous Ammonia Additive Credit | ✔ | ✔ |
| I-334 | Milk Credit | ✔ | ✔ |
| I-335 | Active Trade or Business Income Reduced Rate Computation | ✔ | ✔ |
| I-335A | Worksheet 1, Pass-Through Income from a Sole Proprietorship | ✔ | ✔ |
| I-335B | Worksheet 2, Pass-Through Income from a Partnership or S Corporation |
✔ | ✔ |
| I-338 | Composite Return Affidavit | ✔ | ✔ |
| I-360 | Classroom Teacher Expenses Credit | ✔ | ✔ |
| I-361 | Parental Refundable Credit | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1099 | Special Withholding | ✔ | ✔ |
| SC 1310 | Statement of Person Claiming Refund Due a Deceased Taxpayer | ✖ | ✔ |
| SC 3911 | Report a Missing Refund | ✖ | ✔ |
| SC SCH TC-1 | Drip/Trickle Irrigation Systems Credit | ✔ | ✔ |
| SC SCH TC-11 | Capital Investment Credit | ✔ | ✔ |
| SC SCH TC-12 | Credit for Employers Hiring Recipients of Family Independence Payments | ✔ | ✔ |
| SC SCH TC-14 | Community Development Tax Credit | ✔ | ✔ |
| SC SCH TC-19 | Credit for a Gift of Land for Conservation or a Qualified Conservation Contribution of Real Property | ✔ | ✔ |
| SC SCH TC-2 | Credit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small Business | ✔ | ✔ |
| SC SCH TC-21 | Credit for a Certified Historic Structure Placed in Service after June 9, 2015 | ✔ | ✔ |
| SC SCH TC-22 | Certified Historic Residential Structure Credit | ✔ | ✔ |
| SC SCH TC-23 | Credit for Textiles Rehabilitation | ✔ | ✔ |
| SC SCH TC-24 | Commercials Credit | ✔ | ✔ |
| SC SCH TC-25 | Motion Picture Credits | ✔ | ✔ |
| SC SCH TC-26 | Venture Capital Investment Credit | ✔ | ✔ |
| SC SCH TC-27 | Health Insurance Pool Credit | ✔ | ✔ |
| SC SCH TC-28 | SC Quality Forum Credit | ✔ | ✔ |
| SC SCH TC-29 | Qualified Retirement Plan Contribution Credit | ✔ | ✔ |
| SC SCH TC-3 | Water Resources Credit | ✔ | ✔ |
| SC SCH TC-31 | Retail Facilities Revitalization Credit | ✔ | ✔ |
| SC SCH TC-32 | Premarital Preparation Course Credit | ✔ | ✔ |
| SC SCH TC-35 | Alternative Motor Vehicle Credit | ✔ | ✔ |
| SC SCH TC-36 | Industry Partnership Fund Credit | ✔ | ✔ |
| SC SCH TC-38 | Solar Energy, Small Hydropower System, or Geothermal Machinery and Equipment Credit | ✔ | ✔ |
| SC SCH TC-4 | New Jobs Credit | ✔ | ✔ |
| SC SCH TC-43 | Residential Retrofit Credit | ✔ | ✔ |
| SC SCH TC-44 | Excess Insurance Premium Credit | ✔ | ✔ |
| SC SCH TC-5 | Scenic Rivers Tax Credit | ✔ | ✔ |
| SC SCH TC-53 | Energy Efficient Manufactured Home Credit | ✔ | ✔ |
| SC SCH TC-60 | South Carolina Earned Income Tax Credit | ✔ | ✔ |
| SC SCH TC-62 | Preceptor Credit | ✔ | ✔ |
| SC SCH TC-63 | South Carolina Housing Tax Credit | ✔ | ✔ |
| SC SCH TC-9 | Credit for Child Care Program | ✔ | ✔ |
| SC1040 | Individual Income Tax Return | ✔ | ✔ |
| SC1040ES | Individual Declaration of Estimated Tax | ✔ | ✔ |
| SC1040TC | Tax Credits | ✔ | ✔ |
| SC1040-V | Individual Income Tax Payment Voucher | ✔ | ✔ |
| SC2210 | Underpayment of Estimated Tax by Individuals, Estates, and Trusts | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC4852 | Substitute for Form W-2 Wage and Tax Statement | ✖ | ✔ |
| SC4868 | Request for Extension of Time to File South Carolina Individual Income Tax Return | ✔ | ✖ |
| SC4972 | Tax on Lump-Sum Distributions | ✔ | ✖ |
| SC8453 | Individual Income Tax Declaration for Electronic Filing | ✖ | ✔ |
| Schedule AMD | Amended Return Schedule | ✔ | ✔ |
| Schedule NR | Nonresident Schedule | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| SC1040TC | Tax Credits | ✔ | ✔ |
| SC1041 | Fiduciary Income Tax Return | ✔ | ✔ |
| SC1041 K-1 | Beneficiary’s Share of South Carolina Income, Deductions, Credits, etc. | ✔ | ✔ |
| SC1041ES | Fiduciary Declaration of Estimated Tax | ✔ | ✔ |
| SC1041-V | Fiduciary Income Tax Payment Voucher | ✔ | ✔ |
| SC2210 | Underpayment of Estimated Tax by Individuals, Estates, and Trusts | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC41 | Fiduciary Report of Nonresident Beneficiary Tax Withheld | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8736 | Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership | ✖ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| I-435 | Active Trade or Business Income for Electing Partnerships and S Corporations | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1065 | Partnership Return | ✔ | ✔ |
| SC1065 K-1 | Partner’s Share of South Carolina Income, Deductions, Credits, etc. | ✔ | ✔ |
| SC1065-V | Partnership Tax Payment Voucher | ✔ | ✔ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8736 | Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership | ✖ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CL-1 | Initial Annual Report of Corporations | ✔ | ✔ |
| I-349 | Schedule for Business Closure or Organizational Change | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1120 | C Corporation Income Tax Return | ✔ | ✔ |
| SC 1120-TC | Corporate Tax Credits | ✔ | ✔ |
| SC1120-CDP | Corporation Declaration of Estimated Income Tax | ✔ | ✔ |
| SC1120-T | Application for Automatic Extension of Time to File Corporation Tax Return | ✔ | ✔ |
| SC1120-V | Corporate Income Tax Payment Voucher | ✖ | ✔ |
| SC2220 | Underpayment of Estimated Tax by Corporations | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8453C | Corporate Income Tax Declaration for Electronic Filing | ✖ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CL-1 | Initial Annual Report of Corporations | ✔ | ✔ |
| I-309 | Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding | ✔ | ✔ |
| I-349 | Schedule for Business Closure or Organizational Change | ✔ | ✔ |
| I-435 | Active Trade or Business Income for Electing Partnerships and S Corporations | ✔ | ✔ |
| PT-100 | Business Personal Property Return | ✖ | ✔ |
| SC 1120S | S Corporation Income Tax Return | ✔ | ✔ |
| SC 1120-TC | Corporate Tax Credits | ✔ | ✔ |
| SC SCH TC-38 | Solar Energy, Small Hydropower System, or Geothermal Machinery and Equipment Credit | ✔ | ✔ |
| SC1120-CDP | Corporation Declaration of Estimated Income Tax | ✔ | ✔ |
| SC1120S K-1 | Shareholder’s Share of South Carolina Income, Deductions, Credits, etc. | ✔ | ✔ |
| SC1120S-WH | Withholding Tax on Income of Nonresident Shareholders | ✖ | ✔ |
| SC1120-T | Application for Automatic Extension of Time to File Corporation Tax Return | ✔ | ✔ |
| SC1120-V | Corporate Income Tax Payment Voucher | ✖ | ✔ |
| SC2220 | Underpayment of Estimated Tax by Corporations | ✔ | ✖ |
| SC2848 | Power of Attorney and Declaration of Representative | ✖ | ✔ |
| SC4562 | Depreciation and Amortization | ✔ | ✔ |
| SC8453C | Corporate Income Tax Declaration for Electronic Filing | ✖ | ✔ |
Modified Form
Form SC 3911 has been renamed “Report a Missing Refund.” (Form SC 3911 was formerly “Individual Income Tax Refund Tracer.”)
Program Update
Taxpayers with a taxable income of $17,330 or less in South Carolina are not eligible to benefit from the 3% rate for active or business income on SC Form I-335, Active Trade or Business Income Reduced Rate Computation.
Tax Law Changes
-
Dependent exemptions have been increased to $4,790.
-
The 2024 top marginal individual income tax rate has been reduced to 6.2%.
-
The volunteer deduction for certain public servants has increased to $6,000.
-
The subsistence allowance for certain public servants has increased to $16 each workday.
-
The Classroom Teacher Expenses Credit maximum allowable credit has increased to $400.