South Carolina Department of Revenue Form Instructions

SC1065ES — Partnership Declaration of Estimated Income Tax

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Partnership Declaration of Estimated Income Tax Want more information about Partnership Income Tax? Visit dor.sc.gov/tax/partnership Fast. Easy. Secure. Manage your tax accounts online for FREE! Why MyDORWAY? • Make ACH debit or credit card payments with no convenience fees • Option to schedule payments • Access and update your account information 24/7 • Automatic calculations reduce errors Ready to sign up for MyDORWAY? Go to dor.sc.gov/MyDORWAY to get started You'll need: • Your FEIN or SSN • SCDOR File Number • Letter ID or copy of your last return How to pay with MyDORWAY Visit dor.sc.gov/pay • Select Business Income Tax Payment • Enter FEIN and Legal Business Name, and select Partnership Tax • Next, select Estimated/Declaration Payment • Enter the required information, and select a payment method • Next, complete the required steps for the selected payment method • Do not mail a paper copy of the SC1065ES if you pay online Pay online with MyDORWAY! No account or additional paperwork required! By paying on MyDORWAY you: • receive immediate confirmation for transactions • can make your payment anytime, 24/7

Pay online using our free tax portal, MyDORWAY, at dor.sc.gov/pay. Select Business Income Tax Payment to get started. Do not mail a paper copy of the SC1065ES if you pay online.  If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically according to SC Code Section 12-54-250.  If you file by paper, use only black ink on the SC1065ES and on your check.  Enter your Federal Employer Identification Number (FEIN).  Enter your name and address.  Enter the Partnership Tax period ending in the MM-YY format.  Enter your payment amount in whole dollars without a dollar sign (example: 154.00).  If no payment is due, do not mail the SC1065ES.  Make your check payable to SCDOR. Include your name, FEIN, tax year, and SC1065ES in the memo line of the check. Do not send cash.  Mail your SC1065ES and payment in one envelope.

Mail your SC1065ES and payment to: SCDOR, Partnership Income Tax Payment, PO Box 125, Columbia, SC 29214-0036

PARTNERSHIP DECLARATION OF ESTIMATED INCOME TAX SC1065ES (Rev. 4/26/22)

SC DEPARTMENT OF REVENUE SC1065ES (Rev. 4/26/22)

STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE

Do not send cash. Make your check payable to SCDOR and include your name, FEIN, tax year, and SC1065ES in the memo. dor.sc.gov PARTNERSHIP DECLARATION OF ESTIMATED INCOME TAX cut along dotted line FEIN Partnership Tax period ending (MM-YY)

Payment amount Partnership name and address . 00 Pay online! It's quick and easy! Use our free online tax portal, MyDORWAY, at dor.sc.gov/pay.

INSTRUCTIONS

Filing requirements Partnerships must file a Declaration of Estimated Tax if:  they choose to pay their Active Trade or Business Income Tax at the entity level, and  they expect to owe an Active Trade or Business Income Tax liability of $100 or more with the filing of their SC1065, Partnership Tax Return. This expected total tax does not include Nonresident Withholding Tax paid on behalf of nonresident partners.

Payment due dates Your Estimated Tax payments are due on the 15th day of the fourth, sixth, and ninth months of the tax year and the first month of the following tax year. Record of Estimated Tax Payment The SCDOR does not mail a statement of the amount of Estimated Tax paid during the year. Complete this section for your records. Overpayment credit from last year's tax return Voucher 1 Voucher 2 Voucher 3 Voucher 4 Total Amount Date

Source: official text