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    A guide to determining a taxpayer's domicile for income tax purposes

    • File:DOR_Guide_to_Determining_a_Domicile_for_Income_2021-06.pdf
      Description:PDF file
      MIME type:application/pdf
      File Size:340.5Kb
    Author
    South Carolina Department of Revenue. Policy Division
    Subject
    Income tax--South Carolina; Domicile in taxation--South Carolina
    The purpose of this guide is to provide a general overview of the domicile rules for South Carolina individual income tax purposes. Since other states may have rules different from South Carolina, this guide is intended to assist taxpayers and tax professionals determine whether an individual is a South Carolina “resident” or “nonresident” and whether the individual’s income is subject to tax in South Carolina
    URI
    https://dc.statelibrary.sc.gov/handle/10827/38796
    Collections
    • Department of Revenue Documents
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    Date
    2021-06
    Metadata
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    Date Accessioned2021-08-11T16:34:56Z
    Date Available2021-08-11T16:34:56Z
    Item Formatapplication/pdf
    Media TypeDocument
    Item LanguageEnglish
    PublisherSouth Carolina State Library
    Digital CollectionSouth Carolina State Documents Depository
    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))
    TypeText
    Digitization 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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