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South Carolina Free Printable W:\FORMS\TEST\DEVELOPMENT\I312_3323\I312_15.xft for 2024 South Carolina Nonresident Taxpayer Registration Affidavit Income Tax Withholding

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Nonresident Taxpayer Registration Affidavit Income Tax Withholding
W:\FORMS\TEST\DEVELOPMENT\I312_3323\I312_15.xft

STATE OF SOUTH CAROLINA 1350 dor.sc.gov DEPARTMENT OF REVENUE NONRESIDENT TAXPAYER REGISTRATION AFFIDAVIT INCOME TAX WITHHOLDING I-312 (Rev. 4/29/19) 3323 Mail to: The company or individual you are contracting with. The undersigned nonresident taxpayer hereby certifies as follows: 1. Legal Business Name: 2. Trade Name, if applicable (doing business as): 3. Mailing Address: 4. Federal Employer Identification Number (FEIN): 5. Hiring or Contracting with: Name: Address: Receiving Rentals or Royalties From: Name: Address: 6. I hereby certify that the above named nonresident taxpayer is currently registered with (check the appropriate box): The South Carolina Secretary of State or The South Carolina Department of Revenue (SCDOR): Date of Registration: 7. I understand that by this registration, the above named nonresident taxpayer has agreed to be subject to the jurisdiction of the SCDOR and the courts of South Carolina to determine its South Carolina tax liability, including estimated taxes, together with any related interest and penalties. 8. I understand the SCDOR may revoke the withholding exemption granted under Code Section 12-8-550 (temporarily doing business or professional services in South Carolina) or Code Section 12-8-540 (rentals) at any time it determines that the above named nonresident taxpayer is not cooperating with the SCDOR in the determination of its correct South Carolina tax liability. I hereby certify that I have examined this affidavit and to the best of my knowledge and belief, it is true, correct, and complete. I understand that under SC Code Section 12-54-44 (B)(6)(a), I can be fined and/or imprisoned for furnishing a false statement. Signature of Nonresident Taxpayer (Owner, Partner or Corporate Officer, when relevant) If Corporate officer, state title: Print Name 33231028 Date INFORMATION NONRESIDENT TAXPAYER REGISTRATION AFFIDAVIT Submit this form to the company or individual you are contracting with. Do not submit this form to South Carolina Department of Revenue (SCDOR). PURPOSE OF AFFIDAVIT A person is not required to withhold taxes for a nonresident taxpayer who submits an affidavit certifying that they are registered with either the South Carolina Secretary of State or the SCDOR. REQUIREMENTS TO MAKE WITHHOLDING PAYMENTS Code Section 12-8-550 requires persons hiring or contracting with a nonresident taxpayer to withhold 2% of each payment made to the nonresident where the payments under the contract exceed $10,000. However, this section does not apply to payments on purchase orders for tangible personal property when those payments are not accompanied by services to be performed in this state. Code Section 12-8-540 requires persons making payment to a nonresident taxpayer of rentals or royalties at a rate of $1,200 or more a year for the use of or for the privilege of using property in South Carolina to withhold 7% of the total of each payment made to a nonresident taxpayer who is not a corporation and 5% if the payment is made to a corporation. 33232026
Extracted from PDF file 2023-south-carolina-form-i-312.pdf, last modified April 2019

More about the South Carolina Form I-312 Corporate Income Tax Nonresident TY 2023

We last updated the Nonresident Taxpayer Registration Affidavit Income Tax Withholding in February 2024, so this is the latest version of Form I-312, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form I-312 directly from TaxFormFinder. You can print other South Carolina tax forms here.


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Other South Carolina Corporate Income Tax Forms:

TaxFormFinder has an additional 68 South Carolina income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form WH-1612 Transmittal Form for W2s or 1099s Submitted by CD-ROM or Paper
Form I-309 Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding
Form I-349 Schedule for Business Closure or Organizational Change
Form SC1065 Partnership Return (SC1065)
Form SC8736 Request for Extension of Time to File/Fiduciary and Partnership (SC8736)

Download all SC tax forms View all 69 South Carolina Income Tax Forms


Form Sources:

South Carolina usually releases forms for the current tax year between January and April. We last updated South Carolina Form I-312 from the Department of Revenue in February 2024.

Show Sources >

Form I-312 is a South Carolina Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of South Carolina Form I-312

We have a total of ten past-year versions of Form I-312 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form I-312

W:\FORMS\TEST\DEVELOPMENT\I312_3323\I312_15.xft

2022 Form I-312

W:\FORMS\TEST\DEVELOPMENT\I312_3323\I312_15.xft

2021 Form I-312

W:\FORMS\TEST\DEVELOPMENT\I312_3323\I312_15.xft

2020 Form I-312

W:\FORMS\TEST\DEVELOPMENT\I312_3323\I312_15.xft

2019 Form I-312

W:\FORMS\TEST\DEVELOPMENT\I312_3323\I312_15.xft


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Source: http://www.taxformfinder.org/index.php/southcarolina/form-i-312