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Up-to-date information affecting your tax return – Visit our website for tax law changes or form corrections that occurred after the forms and instructions See the instructions for Schedule 3 (Form 1040), line 1, for details. New York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2021?I-348. (Rev. 6/1/20). 3499. STATE OF SOUTH CAROLINA. DEPARTMENT OF REVENUE. COMPOSITE FILING INSTRUCTIONS. 1350. What is a composite return? Compute the participant's South Carolina income tax in the same manner as if it were being separately reported. For taxable years beginning after 2005, the It's simple and easy to follow the instructions, complete your NJ tax return, and file it online. Any resident (or part-year resident) can use it to file Form I-348 Composite Filing Instructions. Form I-348 Composite Filing Instructions. Download Form I-348 · View all SC - South Carolina.