Get SC DoR I-309 2003
Davit Any nonresident shareholder or partner having South Carolina income from an S-corporation or partnership may submit the agreement to the S-corporation or partnership. Shareholders and partners whose income will be reported on a composite return are automatically exempt from withholding and are not required to submit an affidavit to the S-corporation or partnership. Any income tax due must be paid by the unextended due date of the composite return and is subject to the declaration of estima.
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