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SC information letter #22-14

Author
South Carolina Department of Revenue
Subject
Income tax--South Carolina; Student loans--Taxation--South Carolina
For federal income tax purposes, the receipt of a loan is not a taxable event. Since South Carolina adopts Internal Revenue Code Section 108, to the extent a student loan described in Internal Revenue Code Section 108(f) is forgiven for federal income tax purposes and excluded from federal taxable income, then the amount is also excluded from South Carolina taxable income.
URI
https://dc.statelibrary.sc.gov/handle/10827/46835
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Date
2022-09-01
Metadata
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Date Accessioned2022-11-09T16:48:17Z
Date Available2022-11-09T16:48:17Z
Item Formatapplication/pdf
Media TypeDocument
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 SpecificationsThis South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.