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Form 5768 for South Carolina: What You Should Know
Expenditures. You elect the filing test by completing and submitting Form 5770, Election/Revocation of Election by an — IRS 1926 United States Individual Income Tax (Revised 4/4/26) — IRS If 26 U.S.C. section 1(a)(1) is applicable, Form 5768 will fail to meet this qualification, and you must make an election to file the income tax return. If 26 U.S.C. section 1(c)(2) is applicable, Form 5768 will fail because the information is not sufficient to determine the correct tax rate. We recommend you complete Form 5768 and file the return.
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