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 |
Coronavirus (COVID-19)
|
IL20-8
|
| IL20-4
|
|
IL20-3
|
Earthquake Victims |
IL94-2 |
Flood Victims |
IL15-14 |
Hurricane Victims | IL24-17
|
| IL24-12
|
| IL23-12
|
| IL22-19 |
| IL18-13
|
| IL16-12
|
Individual Income Tax Relief - Tax Year 2020
| IL21-14
|
| IL21-7
|
Storm, Tornado, and Flood Victim
| IL20-16
|
|
IL11-7 |
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 |
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 |
Catastrophe Savings Accounts - Taxability of Contributions and Withdrawals
| RR21-11
|
C-Corporations: | |
Reporting Federal Income Tax Adjustments Made by the Internal Revenue Service |
RP16-1 |
College Savings Plan 529 – Future Scholar
|
IL24-4
|
| IL20-14 |
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 Ownership | RR16-7 |
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: | |
Formerly Incarcerated Individuals – Tax Credit for Hiring
|
RR23-2
|
Veterans – Tax Credit for Hiring
|
RR23-1
|
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 |
Amendment to the Maximum Abandoned Building Revitalization Credit
|
IL24-6
|
Extension of Credit and General Guidance
| IL21-13 |
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 |
RR24-3 |
|
RR09-3
|
|
RAB00-1 |
|
TRAB00-1 |
|
RR99-4 |
Community Development Credit – Credit Limit Increase for Tax Years 2021 and Thereafter
| IL21-16
|
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 |
Low-Income Housing Tax Credit
| RR21-5
|
| RR21-1
|
Manufactured Homes - Energy Efficient
|
IL24-5
|
|
IL19-21
|
| IL19-18
|
Minority Business |
PLR89-17 |
Motion Picture Project Credits |
RR99-10 |
New Jobs (See Jobs Tax Credit) | |
Palmetto Seed Credit |
IL90-27 |
Preceptor Clinical Rotation – Credits & Deductions
| RR20-2
|
Refundable Motor Fuel Income Tax Credit |
RR17-6 |
Retail Facilities Revitalization Credit | RR15-9 |
Solar Energy Credit
| RR24-2
|
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 |
RR22-11
|
| RR21-13
|
| IL97-23
|
Charitable Deduction for Individuals Claiming the Standard Deduction for 2020
| IL20-34
|
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 COVID-19 Economic Stimulus Payments
| IL20-13
|
Federal Economic Stimulus Payment of 2008 |
IL08-7 |
Federal Government Obligations (See Exempt Interest) | |
Federal Payroll Protection Program Loans for Small Businesses due to COVID-19
| IL20-28
|
Foreign Dividend Income |
RR92-13 |
Foreign Sales Corporations – Deduction for Commissions |
RR98-14 |
Income Tax Conformity |
|
General:
| |
Bonus Depreciation Not Adopted
| IL03-17
|
Federal Taxpayer Relief Act of 1997 |
IL98-2 |
2004 Temporary Proviso (Conformity and Exceptions) |
RR05-2 |
Federal Tax Cuts & Jobs Act of 2017 Issues:
|
|
Federal Tax Cuts & Jobs Act of 2017 and SC Taxpayer Protection & Relief Act of 2018 – Charts of Federal & SC Treatment as of February 9, 2018
| IL19-7
|
Proposed Treasury Regulation 1.170A-1 – Potential Impact on Charitable Contribution Deduction and State Tax Credits
|
IL19-10
|
State Tax Addback Calculation - $10,000 Federal Tax Deduction Limit
| RR19-1
|
Federal Cares Act of 2020 and Consolidated Appropriations Act of 2021 Issues:
| |
Retirement Income Deduction – Applicability to COVID-Related Distributions from Retirement Plans under the Federal CARES Act of 2020 | RR21-12
|
COVID-Related Distributions from Retirement Plans
|
IL21-15
|
Earned Income Credit Computation for 2020
| IL21-4
|
Impact of Treasury Regulation on Charitable Contribution Deduction and State Tax Credits
|
RR21-4 |
Internal Revenue Code Conformity Updates
|
IL21-7
|
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 163(j)
| RR21-2
|
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 |
RR19-11
|
| RR99-5
|
Definitions – Expansion |
RR05-5 |
Full Time Employee and Service Related Industry |
RR87-5 |
Designation of Counties for 2024
|
IL23-18
|
Designation of Counties for 2023
| IL22-23
|
Designation of Counties for 2022
| IL21-28
|
Designation of Counties for 2021
| IL20-33
|
Designation of Counties for 2020
|
IL19-29
|
Designation of Counties for 2019
| IL19-2
|
Designation of Counties for 2018
| IL17-16
|
Designation of Counties for 2017 | IL16-18
|
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 |
RR19-11
|
|
RR07-2 |
|
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 |
Common-Law Marriage Tax Treatment
| RR21-3
|
Same-Sex |
RR14-8 |
|
TRR14-8 |
Military – (See also National Guard) | |
Combat Pay |
RIB02-1 |
Federal Military Servicemembers Civil Relief Act
| RR24-5
|
| RR21-10
|
| 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) |
RP20-2
|
| 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 |
Sale of a Partnership Interest
| PLR24-1
|
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 (Entity) |
|
Active Trade or Business – Annual Election to Pay Tax at Entity Level |
RR21-15
|
Optional Rate on Active Trade or Business Income
| RR08-2
|
| RR06-12
|
SC Tax Forms and Reporting Issues for Tax Year 2021
| IL22-4
|
Penalty (See Administrative Section) | |
Per Capita Income for Counties |
IL24-20
|
| IL23-16
|
| IL22-24 |
| IL21-27
|
| IL20-32
|
| IL19-27
|
| IL19-1
|
| 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 |
IL24-20
|
| IL24-3
|
| IL23-16 |
| IL23-5 |
| IL22-5
|
| IL21-11
|
|
IL21-27
|
| IL20-32
|
| IL20-10
|
| IL19-27
|
| IL19-11
|
| IL19-1
|
| IL18-6
|
| 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: | |
One-Time Individual Income Tax Rebate for Tax Year 2021 |
IL22-18 (revised)
|
$50 Tax Refund (Rebate) for Eligible 2018 Tax Returns
|
IL19-24
|
Estimated Assessments |
TAM87-9 |
Incorrect Oral Information Received From Tax Commission |
TAM89-3 |
One-Time Individual Income Tax Refund (Rebate) in 2022
| IL22-18
|
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 |
RR22-11
|
| RR21-13
|
| 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 |
Student Loan Debt Forgiveness – SC Tax Treatment
|
IL22-14 |
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 2024
| IL23-18
|
Qualifying Counties for 2023
| IL22-23
|
Qualifying Counties for 2022
| IL21-28
|
Qualifying Counties for 2021
|
IL20-33
|
Qualifying Counties for 2020
|
IL19-29 |
Qualifying Counties for 2019
| IL19-2
|
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 |
Unemployment Compensation
|
IL21-14
|
| IL20-15
|
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 |
Wage Withholding – Employer Requirements, Exemptions, and Examples
|
RR22-3
|
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
|
Workers Temporarily Working Remotely due to COVID-19
|
|
Extended Tax Relief – June 30, 2022
| RR22-3
|
Extended Tax Relief – March 31, 2022
|
IL21-31
|
Extended Tax Relief – September 30, 2021
| IL21-8
|
Extended Tax Relief – June 30, 2021
|
IL20-29
|
Extended Tax Relief – December 31, 2020
| IL20-24
|
Workers Temporarily Working Remotely due to COVID-19
| IL21-22
|
Nexus and Income Tax Withholding Requirements
| IL20-11
|