Now showing items 1-6 of 6

  • SC INFORMATION LETTER #15-22 

    South Carolina Department of Revenue (South Carolina State Library, 2015-12-16)
    The purpose of this information letter is to remind taxpayers applying for the Angel Investor Credit that the deadline for submitting applications to the Department for investments made during 2015 is December 31, 2015.
  • SC information letter #19-10 

    South Carolina Department of Revenue (South Carolina State Library, 2019-04-02)
    The purpose of this Information Letter is to inform taxpayers of Proposed Treasury Regulation 1.170A-1 and its potential impact on South Carolina taxpayers. The application of this proposed regulation is a federal income ...
  • SC information letter #19-7 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
    This Information Letter provides a summary of South Carolina conformity with Internal Revenue Code (IRC) sections affecting individual taxpayers. A chart of the individual tax provisions in the TCJA and whether or not South ...
  • SC information letter #19-8 

    South Carolina Department of Revenue (South Carolina State Library, 2019-03-13)
    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 ...
  • SC revenue procedure #14-3 

    South Carolina Department of Revenue (South Carolina State Library, 2014-08-01)
    There are a number of situations which may require that a taxpayer obtain confirmation that all tax returns and taxes administered by the South Carolina Department of Revenue have been filed and paid. A certificate of ...
  • SC revenue ruling #16-2 

    South Carolina Department of Revenue (South Carolina State Library, 2016-04-07)
    The purpose of this advisory opinion is to update SC Revenue Ruling #91-15 concerning interest exempt from South Carolina income taxes. This advisory opinion provides a discussion of the types of interest exempt from South ...