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dc.creatorSouth Carolina Department of Revenue
dc.date.accessioned2021-08-10T15:53:55Z
dc.date.available2021-08-10T15:53:55Z
dc.date.issued2021-06-02
dc.identifier.urihttps://dc.statelibrary.sc.gov/handle/10827/38778
dc.description.abstractThe purpose of this Information Letter is to inform individual taxpayers who are in the process of filing their original or amended South Carolina individual income tax returns for tax year 2020 of South Carolina’s retroactive adoption of Section 2202 of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act).
dc.formatapplication/pdf
dc.format.mediumDocument
dc.languageEnglish
dc.publisherSouth Carolina State Library
dc.relation.ispartofSouth Carolina State Documents Depository
dc.rightsCopyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
dc.subjectAdvisory opinions--South Carolina
dc.subjectIncome tax--South Carolina
dc.subjectRetirement income--Taxation--South Carolina
dc.titleSC revenue procedure #21-15
dc.title.alternativeCOVID-related distributions from retirement plans under the Federal CARES Act of 2020 (individual income tax)
dc.typeText
sd.specificationsSouth Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.


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