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If you are a nonresident of South Carolina, use your 2021 SC1040 and Schedule NR as a basis to calculate the modified South Carolina taxable income to enter on line 3 of the worksheet. Forms are available at dor.sc.gov/forms.
About Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.
An electronically transmitted return signed by an agent must have a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return. Divorce decree or separation agreement.
If you are an ERO, you must mail Form 8453 to the IRS within 3 business days after receiving acknowledgement that the IRS has accepted the electronically filed tax return.
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