Accounting Period Change – Returns Required | PLR89-14 |
Administration Expense of Estate – Deduction | TAM89-2 |
Apportionment – Election to File Consolidated Return | PLR88-17 |
Apportionment Factor – Applying for Alternative Method | RP09-1 |
| RP95-4 |
| | Economic Development & Applying For Alternative Method | RPB02-4 |
| RP96-3 |
Apportionment Ratio: | |
| Double Weighted Sales Factor | IL95-17 |
| Intangible Drilling Costs – Property Factor | TAM88-12 |
| Motor Carrier | PLR93-3 |
| Single Sales Factor – Phase-in | RR09-15 |
| Trade name and Trademark Licensing | PLR95-9 |
| | PLR95-7 |
| | TAM94-2 |
Assistance and Tax Relief: | |
| Blackout Victims | IL03-18 |
| Chlorine Leak in Graniteville | IL05-2 |
| Earthquake Victims | IL94-2 |
| Flood Victims | IL94-18 |
| | IL93-17 |
| Hurricane Victims | IL12-17 |
| | IL12-13 |
| | IL11-15 |
| | IL08-20 |
| | IL06-19 |
| | IL06-4 |
| | IL05-32 |
| | IL05-30 |
| | IL05-26 |
| | IL05-22 |
| | IL04-24 |
| | IL04-21 |
| | IL04-18 |
| | IL03-21 |
| | RP99-3 |
| | IL96-21 |
| | IL92-28 |
| Storm, Tornado, and Flood Victims | IL11-7 |
| | IL11-6 |
| Military Personnel (See Military Personnel) | |
| Other Special Relief – VA Tech Shootings/Intuit Problems | IL07-10 |
| | IL07-9 |
| Snow Storm Victims | IL93-5 |
| Terrorist Attacks | RPB01-9 |
| | TRPB01-9 |
| Tornado Victims | IL94-19 |
| Wildfire Victims | IL03-24 |
Backup Income Tax Withholding (See Withholding) | |
Bank Franchise Tax (See Miscellaneous Taxes Section) | |
Burial Contract – Pre-Need Service Trust Agreement | RR88-3 |
| PLR88-8 |
Capital Gains: | |
| Estimated Tax | PLR89-5 |
| Lump Sum Distribution (Pre '74) | IL88-3 |
| Nonresident Treatment Upon Moving to SC | PLR92-1 |
| Penalty Waiver of 1991 Estimated Tax Underpayment | IL91-14 |
| Refunds of LTCG Pursuant to a Written Contract of Sale | RR91-1 |
| | IL89-30 |
| | IL89-1 |
| | IL88-15 |
| Special (Second Installment) Refund | IL97-24 |
Consolidated Returns: | |
| Computation of SC Net Income | RR88-10 |
| | TAM88-8 |
| Election to File | PLR88-17 |
| Method of Computing SC Net Income | TAM89-15 |
| Net Operating Loss Carry Forward of Affiliated Group | TAM89-22 |
| Net Operating Loss Deduction | TAM87-12 |
| Regulation – Correction of Misprint | IL91-16 |
| Subsidiary Corporations Included in Separate Federal Consolidated Groups or Single Entity Filer | PLR12-4 |
Corporate Distribution and Interest Expense-Form Out-of-State Corporation to Resident Individual | PLR88-12 |
Corporate Headquarters Credit: | |
| Expansion – Qualifying Costs/Employees | PLR91-3 |
| | PLR89-19 |
| | PLR89-7 |
| Legislative Changes in 1992 | IL92-14 |
| Per-Capita Income for State – (See Per Capita Income below) | |
| Regional Headquarters – Qualifying Costs/Lease | PLR91-2 |
| Use Against License Tax | PRO01-1 |
Credits: | |
| AFDC Recipients Hired – Credit Amount | IL95-19 |
| | Verification of Benefits | IL97-5 |
| Biomass Energy Credits to Limited Liability Company | PLR11-6 |
| Child & Dependent Care Credit of Nonresident (See Nonresident) | |
| College Tuition | RR09-3 |
| | RAB00-1 |
| | TRAB00-1 |
| | RR99-4 |
| Conservation Credit - Transfer of | RP08-1 |
| | RPB01-11 |
| Corporate Headquarters (See Corporate Headquarters Credit) | |
| Displaced Worker – County Rankings | IL96-23 |
| Economic Impact Zone Investment Tax Credit – Availability | RR97-8 |
| | County Rankings | IL96-23 |
| | Qualification of Communication Property | PLR98-2 |
| | Refunds Claims | IL07-2 |
| Infrastructure Credit | TAM89-14 |
| Minority Business | PLR89-17 |
| Motion Picture Project Credits | RR99-10 |
| New Jobs (See Jobs Tax Credit) | |
| Palmetto Seed Credit | IL90-27 |
| Solar Energy and Small Hydropower Systems Credit | IL09-16 |
| Taxes Paid to Another State – Married Filing Jointly | TAM88-10 |
| | Pension Income | PLR87-7 |
| Textile Revitalization Credit – Demolition Costs | PLR06-3 |
Deduction: | |
| Age 65 and Older | IL97-23 |
| State, Local, or Foreign Tax Deduction Allowed or Disallowed – Survey Responses | RR09-10 |
| | RR03-6 |
Disability – Withholding of Long-Term Disability Benefit Plan | PLR88-1 |
DISCs (See Administrative Section) | |
Due Date of Return (See Administrative Section) | |
Election – Tax Year Other Than Required Tax year | IL88-6 |
Energy Incentives for Individuals | IL06-23 |
Enterprise Zone Benefits: | |
| Job Development Fee | PLR95-5 |
| Question and Answer Document | IL95-29 |
| Summary of 1995 Enacting Legislation | IL95-13 |
Estimated Assessments – Procedure | TAM87-9 |
Estimated Tax: | |
| Corporate Declaration | IL87-7 |
| Interest Computation | TAM87-7 |
| Penalty for Underpayment (See Administrative Section) | |
| Requirements – Individual and Corporate Changes in 1992 | IL92-18 |
| Requirements – Individual and Corporate | IL87-3 |
Exempt Interest: | |
| Bonds Issued by Puerto Rico | RR87-3 |
| Dividends of State and Federal Obligations | PLR87-6 |
| G.N.M.A. Securities | RR87-6 |
| | RR87-4 |
| | TAM87-4 |
| Guidelines – Examples of Exempt and Non-exempt Interest | RR91-15 |
| Interest Dividends Distributed by Money Market Funds | IL88-7 |
| Interest Dividends Distributed by Mutual Funds | PLR93-8 |
Exempt Organizations – Filing Requirements | IL92-15 |
Federal Economic Stimulus Payment of 2008 | IL08-7 |
Federal Government Obligations (See Exempt Interest) | |
Foreign Dividend Income | RR92-13 |
Foreign Sales Corporations – Deduction for Commissions | RR98-14 |
Income Tax Conformity – Bonus Depreciation Not Adopted | IL03-17 |
| | Federal Taxpayer Relief Act of 1997 | IL98-2 |
| | 2004 Temporary Proviso (Conformity and Exceptions) | RR05-2 |
Income Tax Regulations – Repealed | IL88-14 |
Individual Retirement Account – Distribution from Government Obligations | TAM89-23 |
| | Taxability of Withdrawals | PLR89-4 |
Installment Sale – Nonresident Treatment Upon Moving to SC | PLR92-1 |
Interest Expense Incurred to Buy Out-of-State Corp. – Deduction | PLR88-12 |
Internal Revenue Code Section 338(h)(10) Election – Tax Consequences | RR09-4 |
Investment Income of Children Under Age 14 | TAM90-10 |
Job Tax Credit: | |
| Computation and Examples | RR99-5 |
| Definitions – Expansion | RR05-5 |
| | Full Time Employee and Service Related Industry | RR87-5 |
| Designation of Counties for 2012 | IL12-19 |
| Designation of Counties for 2011 | IL11-4 |
| Designation of Counties for 2010 | IL10-1 |
| Designation of Counties for 2009 | IL09-1 |
| Designation of Counties for 2008 | IL08-1 |
| Designation of Counties for 2007 (Revised) | IL07-3 |
| Designation of Counties for 2006 (Modified) | RR07-1 |
| | IL06-1 |
| Designation of Counties for 2005 | IL05-3 |
| Designation of Counties for 2004 | IL03-30 |
| Designation of Counties for 2003 | IL03-1 |
| Designation of Counties for Tax Years Beginning after 6/18/02 | RIB02-14 |
| Designation of Counties for 2002 | RIB02-5 |
| Designation of Counties for 2001 | RIB01-4 |
| Designation of Counties for 2000 | RIB00-4 |
| Designation of Counties for 1999 | IL99-2 |
| Designation of Counties for 1998 | IL98-1 |
| Designation of Counties for 1997 (Revised) | IL97-16 |
| Designation of Counties for 1997 | IL97-2 |
| Designation of Counties for 1996 (Rural Development Act) | IL96-20 |
| Designation of Counties for 1996 (Corrected) | IL96-12 |
| Designation of Counties for 1996 | IL96-2 |
| Designation of Counties for 1995 | IL95-2 |
| Designation of Counties for 1994 | IL94-1 |
| Designation of Counties for 1993 | IL93-3 |
| Designation of Counties for 1992 | IL92-4 |
| Designation of Counties for 1991 | IL91-3 |
| Designation of Counties for 1990 | IL90-4 |
| Designation of Counties for 1989 | IL88-23 |
| Designation of Counties for 1988 | IL88-1 |
| Designation of Counties for 1987 | IL87-2 |
| Eligibility of New Division/Calculation of Credit | PLR95-5 |
| Per Capita Income for Counties (See Per Capita Income below) | |
| Qualification – Corporate Office Facility | RR98-10 |
| Requirements, Explanation, Examples and Worksheet | IL87-2 |
| Small Business Provisions – Computation and Examples of New Provisions | RR07-2 |
| | TRR07-2 |
| | RR05-17 |
| Subsidiaries | PLR89-1 |
| Use of Credit By C Corporation if Jobs Created While S Corp | PLR95-3 |
| Use of Credit While Constructing Permanent Facility | PLR94-5 |
Lease-Depreciation of Safe Harbor Lease Transactions | TAM88-9 |
Lease Payments – Certificate of Indebtedness | PLR88-7 |
Limited Liability Company – Check the Box Final Regulations | IL96-25 |
| | Entity Classification | IL96-15 |
| | Single Member | RR98-11 |
Military – (See also National Guard) | |
| Combat Pay | RIB02-1 |
| Federal Military Spouses Residency Relief Act of 2009 | RR10-5 |
| | TRR10-5 |
| | IL09-21 |
| Nonresident Military – Computation of Taxable Income | RR06-1 |
| Operation Allied Force | RP99-2 |
| Operation Desert Storm | IL91-18 |
| | IL91-6 |
| Operation Enduring Freedom | RPB02-1 |
| | TRPB02-1 |
| Operation Iraqi Freedom | RP03-2 |
| | TRP03-2 |
| Operation Joint Endeavor | RP96-2 |
| | IL96-5 |
| Tax Relief for Personnel Serving in Combat Zones | RP08-3 |
Minority Business Credit (See Credits) | |
Motor Carrier and Railroad Employees – Nonresident Compensation | IL90-34 |
Motor Carriers – Corporate Return Requirements | IL90-30 |
Moving Expense Deduction-Allocation | RR88-4 |
| PLR88-9 |
| IL88-5 |
National Guard or Reserve Members – Deduction for Compensation Paid | RR09-16 |
| TAM89-16 |
Nexus: | |
| Activities Exceeding Solicitation | PLR91-4 |
| Common Carrier | PLR89-13 |
| Doing Business | PLR87-5 |
| Filing Requirement Where Nexus is an Issue (Voluntary Filer) | RP09-2 |
| | RP07-1 |
| | RPB01-5 |
| | RP96-1 |
| | RP92-2 |
| Geoffrey Implications – Non Taxable Examples | RR08-1 |
| | RR98-3 |
| Geoffrey, Inc. v. South Carolina Tax Commission | IL94-5 |
| | IL93-20 |
| Leasing Activities | PLR94-8 |
| Licensing of Intangibles/Sourcing Royalty Income | PLR03-1 |
| Nexus Creating Activities for Income Taxes – Survey Responses | RR03-4 |
| Protected Activities (Public Law 86-272) | RR97-15 |
| | RR93-10 |
| | RR91-16 |
| Solicitation Standard Necessary | PLR88-19 |
Nonresident – Child & Dependent Care Credit | IL90-21 |
| | Joint Return Filing Status | IL90-21 |
Partnerships: | |
| Conversion to Limited Liability Company | RR95-9 |
| Nonresident Partner – Filing Single Returns | TAM87-10 |
| Income of Limited Partner Not Taxable | PLR95-2 |
| NOL Deduction | TAM87-6 |
| Personal Service Income of Resident Partners | RR97-7 |
| Withholding on Nonresident Partners (See Withholding) | |
Pass Through Business – Optional Rate on Active Trade or Business Income | RR08-2 |
| RR06-12 |
Penalty (See Administrative Section) | |
Per Capita Income for Counties | IL12-18 |
| | IL12-6 |
| | IL11-8 |
| | IL10-4 |
| | IL09-6 |
| | IL08-8 |
| | IL07-11 |
| | IL06-11 |
| | IL05-14 |
| | IL04-12 |
| | IL03-12 |
| | RIB02-9 |
| | RIB01-11 |
Per Capita Income for State | IL12-18 |
| | IL12-16 |
| | IL12-6 |
| | IL11-8 |
| | IL10-12 |
| | IL10-4 |
| | IL09-19 |
| | IL09-6 |
| | IL08-22 |
| | IL08-08 |
| | IL07-18 |
| | IL07-11 |
| | IL06-20 |
| | IL06-10 |
| | IL05-27 |
| | IL05-12 |
| | IL04-25 |
| | IL04-11 |
| | IL03-29 |
| | IL03-11 |
| | RIB02-20 |
| | RIB02-10 |
| | RIB01-17 |
| | RIB01-12 |
| | RIB00-13 |
| | IL99-1 |
Use of Figures | RR99-11 |
Public Law 86-272 (See Nexus) | |
Qualified Recycling Facility | PLR97-2 |
Real Estate Investment Trust | PLR92-7 |
Real Estate Sales by Nonresidents (See Withholding) | |
Refund: | |
| Estimated Assessments | TAM87-9 |
| Incorrect Oral Information Received From Tax Commission | TAM89-3 |
Refund Checks | RR89-2 |
Regulations | |
| Reorganization/Cross Reference Table | IL03-13 |
| Repealed | IL88-14 |
Reorganization (Savings and Loan) | PLR90-6 |
Retirement Benefits – State Employees, Teachers, Police & Firemen | IL89-20 |
Retirement Income: | |
| Disability or Regular Retirement Plan | RR96-1 |
| Election | RR95-15 |
| Election Not Intended – Amend Return | IL98-20 |
| Surviving Spouse | RR94-9 |
| | RR93-12 |
| | IL94-3 |
S Corporations: | |
| Distribution from Nonresident S Corporation | PLR88-12 |
| Election | TAM89-24 |
| Income from Out of State | RR87-2 |
| Qualified Subchapter S Subsidiaries | RP98-1 |
| Withholding on Nonresident Shareholders (See Withholding) | |
SC Business Development Corporations | RR96-10 |
State Agency-Thrift Shop (Tax Exemption) | PLR87-8 |
State Tax Addbacks (See Deductions) | |
Subsistence Allowance: | |
| Firefighters and EMS Personnel | RR96-5 |
| Increase for 2003 | IL04-1 |
Tax Moratorium for Corporate/Insurance Premium Taxes: | |
| Procedure to Petition for and Claim | RP04-6 |
| Qualifying Counties for 2012 | IL12-19 |
| Qualifying Counties for 2011 | IL11-4 |
| Qualifying Counties for 2010 | IL10-1 |
| Qualifying Counties for 2009 | IL09-1 |
| Qualifying Counties for 2008 | IL08-1 |
| Qualifying Counties for 2007 | IL07-3 |
| Qualifying Counties for 2006 | RR07-1 |
| Qualifying Counties for 2005 | IL05-3 |
| Qualifying Counties for 2004 | IL03-30 |
| Qualifying Counties for 2003 | IL03-4 |
| Qualifying Counties for 2002 | RIB02-5 |
| Qualifying Counties for 2001 | RIB01-4 |
| Qualifying Counties for 2000 | RIB00-22 |
| Qualifying Counties for 1999 | RIB00-4 |
Tax Rate – Optional Rate on Active Trade or Business Income (See Pass Through Business) | |
Timber Deeds | IL94-31 |
Trust-Short Period Return | IL89-2 |
Withholding-Backup Income Tax – Repealed | IL90-6 |
| IL89-19 |
| RR89-20 |
| Long-Term Disability Benefit Plan | PLR88-1 |
| Magnetic Media Requirements | RIB00-19 |
| | IL98-26 |
| Magnetic Media Requirements-Withdrawal of Policy Documents | RP08-5 |
| National Guard Nontaxable Pay | RR09-16 |
| Nonresident Contractors: | |
| | Additional Exemptions after December 31, 1992 | IL92-16 |
| | Credit for 2% Withholding Tax | RP90-1 |
| | Withholding Bond | TAM88-2 |
| Nonresident Partners and Shareholders | RP92-5 |
| Payments After 6-30-90-Update IRC Definition | IL90-20 |
| Penalties (See Administrative Section) | |
| Performers | PLR94-9 |
| Real Estate Sales by Nonresidents | RR09-13 |
| | RAB02-6 |
| | RR90-3 |
| | RR89-19 |
| | RR89-15 |
| | IL89-22 |
| Utility | IL90-11 |
| W-4 | TAM88-21 |
| Withholding Agent-Definition | RP94-4 |
| Withholding Deposits: | |
| | Interest on Late Deposits | RR95-17 |
| | | TAM93-1 |
| | IRS New Regulations | RIB01-2 |
| | | IL98-13 |
| | | IL93-16 |
| | | IL92-31 |
| | One-Day Withholding Deposits | RP90-5 |
| | | | | | | | | | | |
