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South Carolina Department of Revenue
Policy Division

P.O. Box 125
Columbia, SC 29214

 
TitleNumber
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 RP15-2
RP09-1
RP95-4
          Use of Alternative Apportionment Method – Including Combined Unitary Reporting RR15-5
          ​Economic Development & Applying For Alternative Method ​RP15-3
                          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 IL15-14           
IL94-18
IL93-17
          Hurricane Victims IL16-12​
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
C-Corporations:
          Reporting Federal Income Tax Adjustments Made by the Internal Revenue Service RP16-1
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
​           Use of Net Operating Losses Following a Change in OwnershipRR16-7
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:
​         Abandoned Building/Textile/Retail Credits – Summary Chart    IL15-9
​         Abandoned Building Revitalization Act RR15-7
PLR14-3
                     Additional Rules for State-Owned Abandoned Buildings​​​​​​​RR15-12
          AFDC Recipients Hired – Credit Amount IL95-19
                    Verification of Benefits IL97-5
          Angel Investor Credit IL15-22          
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
          Refundable Motor Fuel Income Tax Credit RR17-6
​          Retail Facilities Revitalization CreditRR15-9
          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 RR15-8
                          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 RR16-2
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
Insurance – Hurricane Rental RR14-7
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 2018
IL17-16
​          Designation of Counties for 2017IL16-18
          Designation of Counties for 2016 IL15-17
          Designation of Counties for 2015 IL15-1
          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
Marriage – Filing Guidance           RR14-1
          Same-Sex RR14-8
          TRR14-8
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 RR16-11
          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
          Nonresident Partner – NOL Deduction TAM87-6
          Income of Limited Partner Not Taxable PLR95-2
          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 IL17-17

IL16-17
IL15-21
IL14-15
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 IL17-17

IL17-11
IL16-17
IL15-21
IL14-15
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
          Capitalization and Deduction for Tangible Personal Property IL14-11
          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 2018
IL17-16
         ​ Qualifying Counties for 2017 IL16-18
          Qualifying Counties for 2016 IL15-17
          Qualifying Counties for 2015 IL15-1
          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
          New Due Dates for Certain Withholding Filing and Remittances IL17-3
          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 ​RP17-2​
  ​TRP17-2​

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
          Withholding Tax Tables – Annual Updates IL16-15