How and when to amend your SC Individual Income Tax return
COLUMBIA, S.C. (WOLO)— The SC Department of Revenue (SCDOR) is providing tips on what to do if you find a mistake after filing your Individual Income Tax return.
Officials say you should amend a return if an IRS audit changes your state return, or when there are changes to your income, deductions, credits, payments, or filing status.
They also say you should file a new Individual Income Tax return with the corrected information.
Here are some tips on how to file an amended return and when to do it:
When to file an amended return:
- If you discover a mistake in your original return that would change your income, deductions, credits, or payments.
- If you discover you claimed the incorrect number of dependents.
- For example, you left off a child who was born or a family member who came into your care during the tax year.
- If you discover you used the incorrect filing status.
- However, you cannot change your filing status from Married Filing Jointly to Married Filing Separately once the deadline for filing returns has passed.)
- As a result of an IRS audit, if it would change your South Carolina state return.
When you may not need to file an amended return:
- You had a simple math error on your original return. Our systems will often correct these errors, and you will receive a Notice showing the adjusted amount of tax due or refund. If you agree with the Notice, you don’t need to file an amended return.
- You leave off a form or document. We will request any additional forms or documents we need to process your return.
- We made an adjustment as part of an audit or review of your return.
- On your original return, you failed to claim Estimated Tax payments you made during the year. We will give you credit for the payments and issue you a Notice letting you know the changes we made to your return.
How to amend your tax return:
- Amend your IRS return first, if the change would impact your federal return.
- File another Individual Income Tax return with the corrected information.
- If you file by paper, check the box on the front of the return that says Amended Return. Include and fill out Schedule AMD, which will ask for details about your changes and supporting documentation.
- The SCDOR accepts electronically-filed amended returns. Check with your software provider to be sure their products can file amended returns. If you’re filing electronically, the Schedule AMD will be included as part of the electronic return process.
- Make any payment due to avoid interest and penalty charges.
- If you are filing an amended return because of an IRS audit, include a copy of the audit report or notice.
- If you are filing because of an amended IRS return, attach a copy of the federal 1040X form and all schedules.
- To claim an additional dependent, include the name and SSN of the dependent, their relationship to you, and if they are a qualifying child or qualifying relative.
- If you’re amending your return for any other reason, provide a detailed explanation of any changes. Include all supporting schedules and any documentation that supports the changes.