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    SC information letter #22-14

    • File:DOR_Information_Letter_22-14.pdf
      Description:PDF file
      MIME type:application/pdf
      File Size:236.1Kb
    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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    • SC Information Letters
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    PDF file (236.1Kb)
    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.
    

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