SC Individual Income Tax Publication
The Policy Division is in the process of writing a comprehensive “South Carolina Individual Income Tax” publication.
Select chapters have been drafted and are available for public comment. The date draft chapters are final is listed.
The publication is intended to include the following chapters (* indicates chapters where drafts are available):
*Chapter 1 – Overview and Certain Provisions for Taxpayer Assistance (Final 5/2013)
Chapter 2 – Filing Requirements
*Chapter 3 – Filing Status (Final 5/2013)
*Chapter 4 – Taxes on SC 1040 and Tax Rates (Comments due by October 1, 2012)
*Chapter 5 – Domicile (Comments due by November 16, 2012)
Chapter 6 – Taxable Income Calculation, Allocation and Apportionment, and Modifications
* – Worksheet – SC 1040 with citations (Comments due by October 1, 2012)
* – Worksheet – SC 1040TC-"Tax Credits" with citations (Comments due by October 1, 2012)
* – Worksheet – SC 1040TC-"Credit Descriptions" with citations (page 1) (Comments due by October 1, 2012)
* – Worksheet – SC 1040TC-"Credit Descriptions" with citations (page 2) (Comments due by October 1, 2012)
Chapter 7 – Credits
Chapter 8 – Income Tax Returns, Payment, Refunds, and Filing Procedures
Chapter 9 – Composite Return and Filing Procedures
*Chapter 10 – Military (Comments due by November 26, 2012)
Chapter 11 – Withholding
Chapter 12 – Tax Procedure and Taxpayer Remedies
Chapter 13 – Significant Cases on South Carolina Individual Income Taxation
Chapter 14 – Contact Information
If a chapter is not available for review at this time, the link is not activated, but will be in the near future.
● Suggestions and comments – We would greatly appreciate your comments and suggestions to the draft chapters as they are completed.
Comments or suggestions may be sent to Deana West at westd@sctax.org.
● Caveat – Draft chapters have not been reviewed by the Director and do not represent the position of the Department. They are preliminary
writings and are being circulated to obtain comments and suggestions from the public.
● Where to find drafts - The draft chapters and subsequent draft and final chapters can be found at the Department’s website at www.sctax.org
in several areas:
1. Under the “What’s New” Section at /default.htm
2. Under DOR services – publications at /Publications/default.htm or
3. Under Law and Policy - advisory opinions by clicking on the advisory opinion calendar at
/Tax+Policy/Policy/policylist2.htm.
● Where to find Final Chapters - The final chapters can be found at the Department's website at: /Tax+Policy/Tax+Manuals-OGCPolicy.htm
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