The South Carolina Department of Revenue has released Information Letter 19-7, a 13-page advisory opinion that summarizes South Carolina conformity with Internal Revenue Code sections affecting individual taxpayers through Feb. 9, 2018.

The letter contains 9 pages of charts that describe individual tax provisions in the Tax Cuts and Jobs Act of 2017 and how South Carolina adopts to each IRC section.

The SC Act (“SC Taxpayer Protection and Relief Act,” enacted Oct. 3, 2018) adopts many of the federal tax changes and new tax provisions enacted in the TCJA, as well as relevant federal tax “extender” provisions in the Bipartisan Budget Act of 2018 and disaster relief provisions. The SC Act includes a new South Carolina deduction for dependents, a special deduction for dependents under age 6, income tax bracket adjustments, and other modifications to the federal income tax laws.

Information Letter 19-7 (“Summary of South Carolina Individual Income Tax Conformity to the Internal Revenue Code through February 9, 2018 (Income Tax)”) can be read here: https://dor.sc.gov/resources-site/lawandpolicy/Advisory%20Opinions/IL19-7.pdf

The SC DOR’s summary is written in general terms and does not contain all the specific requirements or details of the code sections and should not be relied on as a substitute for researching original sources of authority.