Form I-309 - Nonresident Shareholder Or Partner Affidavit And 2026

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The document is a Nonresident Shareholder or Partner Affidavit and Agreement for Income Tax Withholding from the South Carolina Department of Revenue. It outlines the requirements for nonresident shareholders or partners to certify their status and request an exemption from withholding taxes on South Carolina income from S-corporations or partnerships. The affidavit must be completed, signed, and submitted to the respective entity, which will then forward it to the Department of Revenue. It also details the legal obligations and consequences of providing false information.

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Click ‘Get Form’ to open it in the editor.
Begin by entering your name in the designated field for the nonresident shareholder or partner.
Fill in your address, including the number and street, city, state, and zip code.
Provide your social security number or Federal Employer Identification Number (FEI) in the appropriate section.
Indicate the type of income applicable to this affidavit by selecting either 'Distributed' or 'Undistributed' South Carolina income from an S-corporation or partnership.
Enter the entity's name and address, along with its Federal Employer Identification Number (FEI).
Review and agree to timely file all required returns and make payments of South Carolina taxes as stated in the agreement.
Sign and date the affidavit at the bottom, ensuring that all information is accurate before submission.

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Versions	Form popularity	Fillable & printable
2019	4.8 Satisfied (66 Votes)
2017	4.4 Satisfied (219 Votes)
2014	4.4 Satisfied (407 Votes)
2007	4.1 Satisfied (22 Votes)
2003	4 Satisfied (36 Votes)

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Do I need to file a South Carolina nonresident tax return?

A nonresident individual receiving South Carolina income from wages, rental property, businesses, or other investments in South Carolina, must file an SC1040 South Carolina Individual Income Tax Return and Schedule NR Nonresident Schedule.

What is an I-309 affidavit?

The affidavit is used by a nonresident shareholder or partner to request an exemption from the withholding required pursuant to SC Code Section 12-8-590. Shareholders or partners who will be included in a composite Individual Income Tax return do not need to complete this affidavit.

Do I need to file a non-resident South Carolina tax return?

If you are a nonresident or part-year resident, you are generally required to file a South Carolina return if you work in South Carolina or are receiving income from rental property, businesses, or other investments in South Carolina.

What is the non-resident withholding tax in South Carolina?

The withholding amount is 7% of the amount realized on the sale by a nonresident individual, partnership, trust, or estate, or 5% of the amount realized on the sale by a nonresident corporation or any other nonresident entity, if the seller does not provide the buyer with a Sellers Affidavit stating the amount of gain

What is the difference between a resident and a nonresident in South Carolina?

A Nonresident is an individual that has a permanent home outside of South Carolina and the definition of resident does not apply. A Part-Year Resident is an individual that moved into or out of the state during the tax year. This individual qualifies as a resident for only a portion of the tax year.

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How to file taxes in a state you dont live in?

For your non-resident state, youll typically file a return to report and pay taxes on income earned there. For your resident state, file a return reporting all income earned that year, regardless of where it was earned. Most states offer tax credits, so you arent taxed twice on the same income.

Does South Carolina require a partnership extension?

* South Carolina grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. * Be sure to attach a copy of the federal extension to the return when your South Carolina return is filed. * The extension is NOT an extension to pay any taxes you may have due.

What is the withholding for a non resident seller in South Carolina?

South Carolina Code Section 12-8-580 mandates that anyone purchasing real property in South Carolina from a nonresident Seller must withhold seven percent (7%) of the gain recognized on the sale by the nonresident Seller.

Form I-309 - Nonresident Shareholder Or Partner Affidavit And 2026

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Got questions?

Do I need to file a South Carolina nonresident tax return?

What is an I-309 affidavit?

Do I need to file a non-resident South Carolina tax return?

What is the non-resident withholding tax in South Carolina?

What is the difference between a resident and a nonresident in South Carolina?

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People also ask

How to file taxes in a state you dont live in?

Does South Carolina require a partnership extension?

What is the withholding for a non resident seller in South Carolina?

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Form I-309 - Nonresident Shareholder Or Partner Affidavit And 2026

Here's how it works

How to use or fill out Form I-309 - Nonresident Shareholder Or Partner Affidavit And with our platform

See more Form I-309 - Nonresident Shareholder Or Partner Affidavit And versions

Complete this form in 5 minutes or less

Got questions?

Do I need to file a South Carolina nonresident tax return?

What is an I-309 affidavit?

Do I need to file a non-resident South Carolina tax return?

What is the non-resident withholding tax in South Carolina?

What is the difference between a resident and a nonresident in South Carolina?

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Complete this form in 5 minutes or less

People also ask

How to file taxes in a state you dont live in?

Does South Carolina require a partnership extension?

What is the withholding for a non resident seller in South Carolina?

Related links

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