Now showing items 1-11 of 11

    • 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 #16-1 

      South Carolina Department of Revenue (South Carolina State Library, 2016-01-04)
      For fiscal year 2015-2016 (July 1, 2015 through June 30, 2016), Budget Provisos 93.7 and 117.87 directs the Department of Revenue to reduce the rate of interest paid on eligible refunds by a total of three percentage points ...
    • SC INFORMATION LETTER #17-16 

      South Carolina Department of Revenue (South Carolina State Library, 2017-11-15)
      The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...
    • 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 #19-2 

      South Carolina Department of Revenue (South Carolina State Library, 2019-01-02)
      The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
    • SC information letter #20-16 

      South Carolina Department of Revenue (South Carolina State Library, 2020-06-26)
      The Internal Revenue Service has provided special tax filing and payment relief to victims of tornados, severe storms and flooding that took place in parts of South Carolina, Mississippi and Tennessee in April of 2020. ...
    • SC information letter #20-33 

      South Carolina Department of Revenue (South Carolina State Library, 2020-12-16)
      The job tax credit, the tax moratorium, and the reduction in the minimum required fee in lieu of property tax investment are dependent, in part, on per capita income and unemployment rate data received from the South ...
    • SC information letter #21-13 

      South Carolina Department of Revenue (South Carolina State Library, 2021-05-19)
      The purpose of this Information Letter is to inform taxpayers that the abandoned building revitalization credit has been extended and to remind taxpayers and tax professionals of the Department’s published advisory opinions ...
    • SC information letter #21-16 

      South Carolina Department of Revenue (South Carolina State Library, 2021-06-03)
      The purpose of this Information Letter is to inform taxpayers that the amount of income tax1 credits available for making investments in, or donations to, community development corporations or community development financial ...
    • SC information letter #21-28 

      South Carolina Department of Revenue (South Carolina State Library, 2021-12-10)
      The purpose of this information letter is to provide the county rankings for purposes of the job tax credit, counties qualifying for the tax moratorium, and counties qualifying for the reduced fee in lieu of property tax.
    • SC information letter #21-4 

      South Carolina Department of Revenue (South Carolina State Library, 2021-02-12)
      Internal Revenue Code Section 32 provides for a refundable earned income credit. To claim the earned income credit, a taxpayer must have qualifying "earned income" and meet certain adjusted gross income limits for the ...