S.C. Code Regs. 117-850.1 — Income Tax Forms and Acceptable Reproductions

All income tax returns required to be filed must be made on prepared blank forms furnished by the
Department or on substitute forms which are provided for as follows:
1. Reproduced or computer prepared forms must conform to the standards issued by the forms
management section of the Department.
2. The Department reserves the right to reject any reproduction or computer prepared form.
3. Returns made on forms that do not conform to Department standards will not be accepted and
will be returned to the taxpayer and the taxpayer will be deemed to have failed to file a return.