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I-312 Form: What You Should Know

Attorney General's Office and the S.C. Secretary of State.  Submit an Affidavit for Income Tax Withholding or for the Registration of a Nonresident Taxpayer on Form I-301, Affidavit to Pay Income Tax Withholding on a Tax Return and (d) complete a Return and Affidavit on Form S.C.S. Form I-311,  CERTAIN AMOUNTS THAT DO NOT REQUIRE TAXES FOR REFUNDING, MUST BE RETURNED DIRECTLY. The forms are also available here (Form I-312A or an Affidavit). Sep 26, 2023 — Form I-312, Designation of Attorney in Fact, and I-312A, Income Tax Withholding, or I-312B, Income Tax Withholding Only, are the forms you may use to designate your Attorney in Fact.  Form I-312A and I-312B are only needed as replacements for forms I-312 and I-312A. You may not use this form to designate an attorney for other purposes. To change these forms, you must submit your original signed form to the S.C. Attorney General's Office through our website. Form I-312 and I-312B are for attorneys licensed in South Carolina and not the state of Illinois. Form I-312 is for attorneys who have practiced on this site. This form has the form title I-312A.  When you have completed you Form I-312, click the “submit for the filing of the S.C. Attorney General's Office Affidavit and Return Online” button. As soon as this form is returned to us, you will know that the original Form I-312 is received and approved. If you have issues or questions with completing the I-312, please consult with an attorney.  If you have questions regarding your income tax liability for years prior to 2018, please contact a tax professional from the state where you reside.  If you have questions or concerns with form I-312A, I-312B, or I-312C, please discuss them with an attorney. This page contains information to assist you with the filing of your returns.

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