The South Carolina Department of Revenue has issued many advisory opinions over the past year that clarify taxability on topics that have generated a high degree of discussion.

The SCDOR invites you to take a closer look on what those advisory opinions say:

  • IL20-13: Taxability of Federal COVID-19 Economic Stimulus Payments
  • IL20-15: Taxability of Unemployment Compensation
  • IL20-28: Tax Treatment of Federal Payroll Protection Program Loans for Small Businesses due to COVID-19
  • IL20-34: Tax Treatment of a Charitable Deduction Taken by Individuals Claiming the Federal Standard Deduction as Provided in the Federal CARES Act

For a complete list of advisory opinions, visit You can select 2020 or 2021 on the Calendar Year Index to see a list of all advisory opinions issued for that year.