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SC revenue ruling #22-5
South Carolina Department of Revenue
South Carolina Department of Revenue
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Abstract
The purpose of this advisory opinion is to supplement the guidance published in SC Revenue Ruling #21-15, “Active Trade or Business Income – Annual Election by Pass-Through Entity to Pay Tax at Entity Level” and SC Revenue Ruling #97-7, “Personal Service Income of Resident Partners” with respect to the credit for resident individuals for income taxes paid to other states on personal service income provided in Code Section 12-6-3400 and with respect to the taxation of other business income when a pass-through entity is operating in more than one state.
Issue Date
6/13/2022
Keywords
Advisory opinions--South Carolina, Income tax--South Carolina
Type
Text
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