South Carolina Nonresident Taxpayer Registration Affidavit Income Tax Withholding

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.

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