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SC information letter #19-8
South Carolina Department of Revenue
South Carolina Department of Revenue
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PDF file
Adobe PDF, 96.43 KB
Abstract
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 the Internal Revenue Service’s position in this matter and will also provide penalty waivers for qualifying farmers and fishermen who file and pay their individual income taxes in full by April 15, 2019.
Issue Date
3/13/2019
Keywords
Advisory opinions--South Carolina, South Carolina Department of Revenue--Periodicals, Income tax--South Carolina, Farmers--Taxation--South Carolina, Fishers--Taxation--South Carolina
Type
Text
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Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
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