Keep the I-295 as part of your tax records. Do not send to the SCDOR unless requested.
Buyer's evidence: does not have to obtain a seller's affidavit, but the buyer must have evidence to prove the correct amount was withheld from the sale.
Buyer's withholding: the affidavit may relieve the buyer from withholding if the seller is a resident, the seller is a deemed resident, or the sale is tax exempt.
Gain: the affidavit may allow the buyer to withhold on the stated gain rather than a higher amount.
Social Security Number: 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-295 |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 9 min |
| Edition | 6/28/22 |
| Issuing agency | South Carolina Department of Revenue |
| Sending | Do not send to the SCDOR unless requested |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | I-295, I295, I 295, SC I-295, South Carolina I-295, Seller's Affidavit Nonresident Seller Withholding |
| Official source | I-295 (Rev 6/28/22), South Carolina Department of Revenue |
Form I 295 isn’t the one you’re looking for?