Now showing items 1-18 of 18

    • ACH credit instructions and guidelines 

      South Carolina Department of Revenue (South Carolina State Library, 2019-09-13)
      The SCDOR requires certain tax payments to be initiated on or before the payment due date. Tax payments must post to the SCDOR bank account within two banking days after the due date. Revenue procedures and policies have ...
    • Individual income tax pre-edit project 

      Rushing, Susan (South Carolina State Library, 2007-02-01)
    • Personal income tax : statewide economic growth and taxation issues in South Carolina 

      South Carolina Department of Commerce (South Carolina State Library, 2011-01-31)
      This study is a comprehensive, high-level analysis of the state’s personal income tax system, identifying inefficiencies with the current income tax structure and developing recommendations for the implementation of an ...
    • SC INFORMATION LETTER #15-22 

      South Carolina Department of Revenue (South Carolina State Library, 2015-12-16)
      The purpose of this information letter is to remind taxpayers applying for the Angel Investor Credit that the deadline for submitting applications to the Department for investments made during 2015 is December 31, 2015.
    • SC information letter #19-10 

      South Carolina Department of Revenue (South Carolina State Library, 2019-04-02)
      The purpose of this Information Letter is to inform taxpayers of Proposed Treasury Regulation 1.170A-1 and its potential impact on South Carolina taxpayers. The application of this proposed regulation is a federal income ...
    • SC information letter #19-7 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
      This Information Letter provides a summary of South Carolina conformity with Internal Revenue Code (IRC) sections affecting individual taxpayers. A chart of the individual tax provisions in the TCJA and whether or not South ...
    • SC information letter #19-8 

      South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
      The Internal Revenue Service announced that it will waive federal penalties imposed by Internal Revenue Code Section 6654(a) for underpayments of estimated taxes by certain farmers and fishermen. The Department will follow ...
    • SC information letter #20-13 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-11)
      On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)1 in response to the COVID-19 pandemic. As part of the relief provided, the Internal Revenue Service (IRS) is issuing an ...
    • SC information letter #20-14 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-11)
      This information letter discusses Future Scholar, South Carolina's 529 College Savings Plan - qualifying expenses for tuition in kindergarten through grade 12 public, private, or religious schools.
    • SC information letter #20-15 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-12)
      Due to unprecedented closings of businesses during the Coronavirus (COVID-19) pandemic, the number of individuals applying for unemployment benefits has significantly increased since March 2020. The purpose of this Information ...
    • SC information letter #20-16 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-26)
      The Internal Revenue Service has provided special tax filing and payment relief to victims of tornados, severe storms and flooding that took place in parts of South Carolina, Mississippi and Tennessee in April of 2020. ...
    • SC information letter #20-19 

      South Carolina Department of Revenue (South Carolina State Library, 2020-07-09)
      Attached is a brief summary of Senate Bill 76, Senate Bill 975, House Bill 3695, and House Bill 3998 enacted by the General Assembly through May 12, 2020. The bills are summarized by tax type in bill number order.
    • SC information letter #20-4 

      South Carolina Department of Revenue (South Carolina State Library, 2020-03-23)
      As directed by Governor Henry McMaster, the Department is conforming South Carolina's income tax deadline to July 15, 2020, the new Federal income tax deadline. Accordingly, the Department is extending tax relief for South ...
    • SC information letter #20-8 

      South Carolina Department of Revenue (South Carolina State Library, 2020-04-13)
      On April 9, 2020, the Internal Revenue Service issued Notice 2020-23 to provide additional tax filing and payment relief to those affected by Coronavirus (COVID-19).
    • SC revenue procedure #14-3 

      South Carolina Department of Revenue (South Carolina State Library, 2014-08-01)
      There are a number of situations which may require that a taxpayer obtain confirmation that all tax returns and taxes administered by the South Carolina Department of Revenue have been filed and paid. A certificate of ...
    • SC revenue ruling #16-2 

      South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
      The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South ...
    • State Individual Income Tax Comparisons for 2012 

      South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2015-10)
      This report compares the South Carolina income tax system to the other forty states for three major categories. First, we analyze our taxpayers’ distribution of income relative to other states. We then compare actual state ...
    • State individual income tax comparisons for tax year 2007 and computed tax liabilities for tax year 2009 

      Gillespie, William C.; Shuford, Gordon O. (South Carolina State Library, 2009-08-24)