Extracted from PDF file 2023-south-carolina-form-i-41.pdf, last modified June 2019Nonresident Beneficiary -- Affidavit and Agreement Income Tax Withholding
Reset Form 1350 dor.sc.gov STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE NONRESIDENT BENEFICIARY AFFIDAVIT AND AGREEMENT INCOME TAX WITHHOLDING Print Form I-41 (Rev. 7/14/23) 3346 I certify and agree to the following: 1. I am a nonresident beneficiary. 2. Name: Address: Street address 3. SSN/FEIN: City, state, ZIP 4. The income this affidavit and agreement applies to is: Distribution of South Carolina taxable income from a trust Distribution of South Carolina taxable income from an estate 5. Fiduciary's name: 6. Fiduciary's address: Street address 7. Fiduciary's FEIN: City, state, ZIP 8. I agree to timely file appropriate returns and make payment of all South Carolina taxes required by law. 9. I agree that I am subject to the personal jurisdiction of the SCDOR and the courts of South Carolina for the purpose of determining and collecting any South Carolina taxes, including estimated taxes, together with any related interest and penalties. 10. This agreement will be binding upon my heirs, representatives, assigns, successors, executors, and administrators. I declare under penalty of perjury that I have examined this affidavit and that, to the best of my knowledge and belief, it is true, correct, and complete. Under SC Code Section 12-54-44(B)(6)(a), a person who willfully makes and subscribes any return, statement, or other document that contains, or is verified by, a written declaration made under penalties of perjury that they do not believe to be true and correct as to every material matter is guilty of a felony and, upon conviction, must be fined not more than $500 or imprisoned not more than five years, or both, together with the cost of prosecution. Signature of beneficiary Print name 33461021 Date INSTRUCTIONS Requirement to Make Withholding Payments SC Code Section 12-8-570 requires a trust or an estate to withhold taxes on each nonresident beneficiary's share of South Carolina taxable income. The withholding is computed at South Carolina's top marginal Individual Income Tax rate for the tax year. Purpose of Affidavit A trust or estate is not required to withhold taxes from any nonresident beneficiary who submits this completed affidavit and agreement. Any Income Tax due must be paid by the original due date of the nonresident beneficiary's return and is subject to the declaration of Estimated Tax rules. Where and When to Submit This Affidavit Beneficiary Instructions: A nonresident beneficiary should fully complete the affidavit and submit it directly to the trust or estate. The affidavit is valid for subsequent years and should not be resubmitted. Trust or Estate Instructions: The trust or estate must submit all affidavits to the SCDOR. Attach all affidavits to the SC1041, Fiduciary Income Tax Return or the SC8736, Request for Extension of Time to File South Carolina Tax Return for Fiduciary and Partnership, due by the 15th day of the fourth month following the close of the trust or estate's tax year. Affidavits remain valid for subsequent tax years and must only be filed with the SCDOR in the first year that the nonresident beneficiary submits an affidavit to the trust or estate. More information on filing requirements for Individual Income Tax is available at dor.sc.gov/iit. More information on filing requirements for Fiduciary Income Tax is available at dor.sc.gov/tax/fiduciary. Social Security Privacy Act Disclosure It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for securing proper identification. Your Social Security Number is used for identification purposes. The Family Privacy Protection Act Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes.
Form I-41
We last updated the Nonresident Beneficiary -- Affidavit and Agreement Income Tax Withholding in January 2024, so this is the latest version of Form I-41 , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form I-41 directly from TaxFormFinder. You can print other South Carolina tax forms here.
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 I-290 | Nonresident Real Estate Withholding Nonresident |
| Form I-41 | Nonresident Beneficiary -- Affidavit and Agreement Income Tax Withholding Nonresident |
| Form I-295 | Seller's Affidavit - Nonresident Seller Nonresident |
| Form I-290-2018 | Nonresident Real Estate Withholding |
View all 69 South Carolina Income Tax Forms
South Carolina usually releases forms for the current tax year between January and April. We last updated South Carolina Form I-41 from the Department of Revenue in January 2024.
Form I-41 is a South Carolina Other 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.
We have a total of thirteen past-year versions of Form I-41 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
