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State of South CarolinaDepartment of Revenue 301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214SC REVENUE PROCEDURE #092SUBJECT:Voluntary Disclosure of NexusEFFECTIVE DATE:Initial Contacts
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Start by gathering all necessary financial information such as income statements, balance sheets, and any relevant tax documents.
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Individuals who are required to report and pay South Carolina state taxes.
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Revenue Procedure 09-2 provides guidance on certain issues related to South Carolina income tax.
Taxpayers who meet the criteria outlined in the revenue procedure are required to file.
Taxpayers must carefully review the instructions provided in the revenue procedure and accurately complete the required sections.
The purpose of Revenue Procedure 09-2 is to ensure compliance with South Carolina income tax laws and regulations.
Taxpayers must report specific income and deduction information as outlined in the revenue procedure.
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