{
  "batch": "809-south-carolina-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r809_south_carolina_creator_tax_treatment_sc_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] South Carolina: statutory code index",
      "summary": "[Unverified - being checked] South Carolina's statutes are published on the official General Assembly site at scstatehouse.gov under a code of laws index page listing titles including Title 12 - Taxation.",
      "body": "South Carolina's statutes are published on the official General Assembly site at scstatehouse.gov under a code of laws index page listing titles including Title 12 - Taxation.\n\nWhat South Carolina General Assembly actually says:\n\n“Title 12 - Taxation”\n\nNote: Anchor record. The page lists Title 12 - Taxation on the official code index.",
      "source_type": "official",
      "source_link": "https://www.scstatehouse.gov/code/statmast.php",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina General Assembly",
      "evidence_quote": "Title 12 - Taxation",
      "volatility": "low",
      "from_batch": "809-south-carolina-creator-tax-treatment",
      "subject": "South Carolina",
      "topic": "statutory code index",
      "applies_to_country": "us",
      "applies_to_scope": "South Carolina",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r809_south_carolina_creator_tax_treatment_sc_income_tax_rates",
      "category": "Business",
      "title": "South Carolina: money.tax",
      "summary": "South Carolina imposes an individual income tax with a simplified income tax structure following federal income tax laws.",
      "body": "South Carolina imposes an individual income tax with a simplified income tax structure following federal income tax laws.\n\nWhat South Carolina Department of Revenue actually says:\n\n“South Carolina Individual Income Tax is a simplified Income Tax structure, following the federal Income Tax laws.”\n\nNote: SCDOR individual income tax overview page.",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/tax/individual-income",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "South Carolina Individual Income Tax is a simplified Income Tax structure, following the federal Income Tax laws.",
      "volatility": "medium",
      "from_batch": "809-south-carolina-creator-tax-treatment",
      "subject": "South Carolina",
      "topic": "money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "South Carolina",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r809_south_carolina_creator_tax_treatment_sc_1099_filing_requirement",
      "category": "Business",
      "title": "South Carolina: money.tax",
      "summary": "South Carolina requires employers or payers filing 10 or more W-2 or 1099 forms to submit them electronically using MyDORWAY.",
      "body": "South Carolina requires employers or payers filing 10 or more W-2 or 1099 forms to submit them electronically using MyDORWAY.\n\nWhat South Carolina Department of Revenue actually says:\n\n“If you file 10 or more W-2 or 1099 forms you must use MyDORWAY.”\n\nNote: SCDOR W-2 and 1099 upload page.",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/withholding/w-2-1099-upload",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "If you file 10 or more W-2 or 1099 forms you must use MyDORWAY.",
      "volatility": "medium",
      "from_batch": "809-south-carolina-creator-tax-treatment",
      "subject": "South Carolina",
      "topic": "money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "South Carolina",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r809_south_carolina_creator_tax_treatment_sc_filing_threshold",
      "category": "Business",
      "title": "South Carolina: money.tax",
      "summary": "South Carolina residents are usually required to file an SC Individual Income Tax return if they are required to file a federal return.",
      "body": "South Carolina residents are usually required to file an SC Individual Income Tax return if they are required to file a federal return.\n\nWhat South Carolina Department of Revenue actually says:\n\n“South Carolina residents are usually required to file an SC Individual Income Tax return if they are required to file a federal return.”\n\nNote: SCDOR individual income tax page.",
      "source_type": "official",
      "source_link": "https://dor.sc.gov/tax/individual-income",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "South Carolina Department of Revenue",
      "evidence_quote": "South Carolina residents are usually required to file an SC Individual Income Tax return if they are required to file a federal return.",
      "volatility": "medium",
      "from_batch": "809-south-carolina-creator-tax-treatment",
      "subject": "South Carolina",
      "topic": "money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "South Carolina",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-sc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}