1. Total Sales Within South Carolina (see instructions) 2. Total Sales Everywhere (see instructions) 3. Sales Ratio (line 1 ? line 2) Note: If there are no sales anywhere: Enter 100% on Line 3, if South Carolina is the principal place of business OR Enter 0% on Line 3 if principal place of business is outside South Carolina.

Specific Instructions File the 2016 return for calendar year, fiscal year or short year that begins in 2016. Mark the appropriate box at the top of the form for a calendar, fiscal or short year. NOTE: A 52/53 week filer can only file a fiscal year or short year return. At the top, right-hand corner of page 1, check the appropriate box indicating Form CT-1, Supplement to Corporation Tax Instructions See Form CT-1 for the following topics: • Changes for the current tax year (general and by Tax Law Article) • Business information (how to enter and update) Department of Taxation and Finance CT-1 Supplement to Corporation Tax Instructions Contents of this form Form CT-1 contains both changes for the current tax year and general instructional information, serving as a supplement to corporation tax instructions. This form contains information on the following topics: 150-102-016 (Rev. 04-18) 2 Form OR-20 Instructions Late changes to 2017 Instructions for Forms OR-20 and OR-20-INC Note: The changes described below have also modified the instructions throughout this publication. Federal Tax Reform (Public Law 115-97) and SB 1529 (2018) Form F-1120 or its instructions requires you to support with a schedule, statement, or form, attach the correct schedule, statement, or form to this Florida Form F-1120X. Explain any computational changes and attach supporting schedules. Explain any changes in the apportionment fraction used on the original return. Effective for returns with periods beginning on or after January 1, 2014 (processing year 2015), all Forms CT-1065/CT-1120SI and their associated payments are required to be filed and paid electroni