Schedule AMD: Amended Return Schedule (Revision 2024-02)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule AMD is attached to an amended SC1040 Income Tax Return. It records the reasons for amending, explains the changes, and includes a worksheet to calculate total payments for the amended return.
Who files this form
Complete Schedule AMD and attach it to your amended South Carolina SC1040 Income Tax Return when you need to amend your return.
The form says an amended return is required if you:
- Were audited by the IRS or amended your federal return, unless there was no impact on your state return.
- Omitted income.
- Claimed deductions or credits you were not entitled to.
- Failed to claim deductions or credits you were entitled to.
- Changed your filing status.
What you'll need
Include a completed amended SC1040 with all schedules and attachments, Schedule AMD, an explanation of all changes, and copies of supporting documentation.
Depending on your reason for amending, include:
- Federal audit or adjustment: A copy of the IRS audit report or notice.
- Federal amended return: A copy of federal Form 1040X and all schedules.
- Net Operating Loss (NOL): A schedule showing the NOL carryforward calculation.
- Filing status change: Your spouse's name and Social Security Number (SSN).
- Additional dependent: The dependent's name, SSN, relationship to you, and whether they are a qualifying child or qualifying relative.
- Tax credit: The schedule for the credit you are claiming. For a credit for taxes paid to another state, also include a copy of your completed return from that state.
- South Carolina additions or subtractions: A description of the adjustment and necessary documentation.
- Withholding adjustment: Copies of all W-2s, SC41s, and 1099s showing South Carolina tax withheld.
- Other changes: A detailed explanation, all supporting schedules, and documentation supporting the changes.
How to file
- Complete a new SC1040 and check the Amended Return box on the front.
- Complete the return as it should have been filed, including all schedules and attachments.
- Complete Schedule AMD. Check every applicable reason for amending and explain all changes.
- Attach copies of documentation supporting the changes.
- Complete the Total Payments Worksheet on Schedule AMD. Enter the amount from worksheet line 7 on line 23 of your amended SC1040.
- Submit Schedule AMD with your amended SC1040.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Leaving out explanations or supporting documents: Your amended return cannot be processed without an explanation and copies of supporting documentation.
- Changing from Married Filing Jointly to Married Filing Separately too late: This change is not allowed after the original return due date has passed.
- Reporting prior refunds incorrectly on worksheet line 2: Include refunds offset to outstanding debts and additional refunds from adjustments or previous amended returns. Do not include refund interest or any portion of the original refund that went to Use Tax, Estimated Tax, or contribution check-offs.
- Trying to amend Use Tax, Estimated Tax transfers, or contributions with Schedule AMD: The form says you cannot use SC1040 and Schedule AMD to make these changes.
- Omitting your SSN: Individual taxpayers must provide their Social Security Number on this form.
Questions people ask
Do I need to amend my South Carolina return if I amended my federal return?
Yes, unless the federal amendment had no impact on your state return. Attach a copy of your federal Form 1040X and all schedules.
How do I calculate total payments for my amended return?
On worksheet line 1, total the corrected amounts from SC1040 lines 16 through 22e and any payments made with your original return or after it was filed. Use worksheet lines 2 through 5 for prior refunds and the original return's Use Tax, Estimated Tax transfer, and contribution check-offs. Add lines 2 through 5, then subtract that total from line 1. Enter the result on worksheet line 7 and amended SC1040 line 23.
Can I use Schedule AMD to change my Use Tax?
No. Use the UT-3 / UT-3W, SC Use Tax Worksheet and Payment Return, available at dor.sc.gov/forms.
Can I change Estimated Tax transfers or contribution check-offs with Schedule AMD?
No. To make Estimated Tax payments, use SC1040ES, available at dor.sc.gov/forms. To make additional contributions, contact the applicable organization. The I-330 at dor.sc.gov/forms lists the funds and organizations.