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NEW ADVISORY OPINIONS:

  • IL20-31          Tax Legislative Update for 2020 – Subsequent Legislation
  • IL20-32          Per Capita Income Figures for South Carolina and South Carolina Counties
  • IL20-33          County Rankings for 2021 – Job Tax Credit, Fee in Lieu and Tax Moratorium
  • IL20-34          Charitable Deduction for Individuals Claiming the Standard Deduction for Tax Year 2020 as Provided in the Federal CARES Act
  • IL20-35          Buydowns – Tobacco Company Payments to Retailers – Effective Date
  • IL21-1            Advisory Opinion Index
  • IL21-2            Citator of SC Advisory Opinions
  • IL21-3            COVID-19 Temporary Claim for Admissions Tax Refund Process – Extended Through June 30, 2021
  • RR21-1          South Carolina Housing Tax Credit
  • RR21-2          Internal Revenue Code Section 163(j)
  • RR21-3          Common-Law Marriage Tax Treatment and Permitted Filing Statuses in Light of Stone v. Thompson
  • RR21-4          Impact of Treasury Regulation on Charitable Contribution Deduction and State Tax Credits
  • IL21-4            Earned Income Credit Computation for 2020

Advisory Opinion Tracker

The following "draft" or "temporary" advisory opinions are available for comments. The information below provides a list of current issues under consideration by the SCDOR. A conference will be held only if one is requested before the close date for receiving comments. Conferences (if requested) are held at the SCDOR main office, 300A Outlet Pointe Blvd, Columbia, S.C.

Draft NameSubject​ContactComment Close DateConference (If requested) Date Approved
/Withdrawn
Final Number

​Earned Income Credit Computation for 2020
policy@dor.sc.gov
​02/12/21
IL21-4
Public Draft - HTC
​SC Housing Tax Credit
policy@dor.sc.gov
​02/17/21

​COVID-19 Temporary Claim for Admissions Tax Refund Process – Extended Through June 30, 2021
policy@dor.sc.gov

​01/20/21
IL21-3

​Citator of SC Advisory Opinions
policy@dor.sc.gov
​01/19/21
IL21-2

​Advisory Opinion Index
policy@dor.sc.gov
​01/19/21
IL21-1
​Public Draft - Charitable Contribution
​Impact of Treasury Regulation on Charitable Contribution Deduction and State Tax Credits
policy@dor.sc.gov
​02/02/21
​Cancelled
0​2/10/21
RR21-4
​Public Draft - Common-Law Marriage
​Common-Law Marriage Tax Treatment and Permitted Filing Statuses in Light of Stone v. Thompson
policy@dor.sc.gov
​01/29/20
​Cancelled
​02/01/21
RR21-3
​Public Draft - IRC 163(j)
​Internal Revenue Code Section 163(j)
policy@dor.sc.gov
​01/19/21
​Cancelled
​01/26/21
RR21-2

​Buydowns – Tobacco Company Payments to Retailers – Effective Date
olicy@dor.sc.gov
​12/23/20
​IL20-35

​Charitable Deduction for Individuals Claiming the Standard Deduction for Tax Year 2020 as Provided in the Federal CARES Act
policy@dor.sc.gov
​12/16/20
IL20-34

​County Rankings for 2021 – Job Tax Credit, Fee in Lieu and Tax Moratorium
policy@dor.sc.gov
​12/15/20
IL20-33

​Per Capita Income Figures for South Carolina and South Carolina Counties
policy@dor.sc.gov
​12/15/20
IL20-32

​Tax Legislative Update for 2020 – Subsequent Legislation
policy@dor.sc.gov
​12/15/20
IL20-31
​Public Draft - Housing Tax Credit 
​SC Housing Tax Credit
policy@dor.sc.gov
​12/31/20
Cancelled
​01/19/21
RR21-1

The purpose of a TRP (Temporary Revenue Procedure) is to provide immediate procedural guidance to the public. It is temporary, and is effective until superseded or modified by a change in the statute or regulation, court decision, or another Departmental advisory opinion.

​​​Comments can be emailed to the address listed above, or mailed to:

South Carolina Department of Revenue 
Policy - Advisory Opinion Comments

PO Box 125
Columbia, SC 29214-0575
NOTE 1: Advisory Opinions marked "draft" are staff drafts and are not the position of the Department.
NOTE 2: A Temporary Revenue Ruling or Temporary Revenue Procedure is issued to provide immediate guidance due to time constraints and emerging issues. It is temporary and is binding on Department employees only until superseded or modified by a change in statute, regulation, court decision, or advisory opinion.
NOTE 3: Advisory Opinions approved by the Director are binding on Department employees; they are not binding on the public. They are general statements of position that provide guidance to the public and Department employees; they are not agency regulations and do not prescribe rules. Advisory opinions remain in effect unless superseded or modified by a change in statute, regulation, court decision, or advisory opinion. An Information Letter is used to announce general information. It has no precedential value, and is not binding on the public, the Department, or its employees.