Complete a separate copy of this form for each seller. Complete four copies of this form for each sale.
Payment due: send the withholding payment to the SCDOR by the 15th day of the month following the month of the sale.
Copies: the buyer must give each seller two copies of this form each time the buyer submits a withholding payment to the SCDOR.
Entity sellers: if the seller is a Partnership, S Corporation, Estate, or Trust, enter the entity name in the seller's first name field.
Amended I-290: an amended I-290 can only be used to request a refund if it is submitted before the end of the seller's tax year.
SSN: it is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer.
| Question | Answer |
|---|---|
| Form Name | I-290 |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 9 min |
| Edition | 7/17/23 |
| Issuing agency | South Carolina Department of Revenue |
| Where to send | SCDOR, Withholding Taxable, PO Box 100161, Columbia, SC 29202 |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | I-290, I290, I 290, Form I-290, SC I-290, Nonresident Real Estate Withholding |
| Official source | I-290 (Rev 7/17/23), South Carolina Department of Revenue |
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