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SC revenue ruling #21-10
South Carolina Department of Revenue
South Carolina Department of Revenue
Files
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
6/24/2021
Keywords
Military spouses--South Carolina, Domicile--South Carolina, Income tax--South Carolina
Type
Text
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