Loading...
SC revenue ruling #21-10
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The purpose of this advisory opinion is to update SC Revenue Ruling #10-5 to address changes made to the Servicemembers Civil Relief Act ("Federal Act") by the Veterans Benefits and Transition Act in 2018 that allows a spouse to elect the domicile of a servicemember; to update the documentation a spouse meeting Federal Act requirements must provide to an employer to request exemption from withholding; and to clarify the Department's guidance with respect to the application of the Federal Act when a nonresident military servicemember is stationed in a border state, or is living with his or her spouse in a border state. This advisory opinion addresses common questions associated with the income tax provisions of the Federal Act and uses the term "domicile" solely in reference to a person's domicile for income tax purposes. All other Federal Act provisions, including those that deal with property taxes, are not addressed.
Issue Date
2021-06-24
Keywords
Military spouses--South Carolina, Domicile--South Carolina, Income tax--South Carolina
Type
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Digitization Specifications
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.