SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Income Tax Index

 

                               INCOME TAXES

Abandoned Buildings Revitalization Act Demolition and New Construction Costs

PLR14-3

Accounting Period Change  Returns Required

PLR89-14

Administration Expense of Estate Deduction

TAM89-2

Apportionment Election to File Consolidated Return

PLR88-17

 

Engineering Service Income

PLR13-3

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

 

 

IL11-6

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

 

Corporate Distribution From Out-of-State Corporation

PLR88-12

 

Corporations Permitted to File

PLR12-4

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

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

 

Angel Investor Credit

RR14-6

 

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 2014

IL13-19

 

Designation of Counties for 2013

IL13-6

 

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

IL13-20

 

 

IL12-18

 

 

IL12-16

 

 

IL12-6

 

 

IL11-17

 

 

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

 

 

IL12-6

 

 

IL11-17

 

 

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

Approved in 2006 Tax Credits for Fortification Measures

IL09-11

 

Voluntary Check-offs Reg. #117-875

IL06-3

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

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 2014

IL13-19

 

Qualifying Counties for 2013

IL13-6

 

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

IL08-2

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

 

 

 



 
The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact webmaster@sctax.org.

Disclaimer and Copyright Information
Privacy Statement

Home / Contact DOR