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SC information letter #19-8
South Carolina Department of Revenue
South Carolina Department of Revenue
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
2019-03-13
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
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Digitization Specifications
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