When I filed my 2019 SC tax return (form SC1040) in 2020, I owed a balance of $942 (shown in lines 31 and 34) which I paid at the time of filing.
As far as I know, I can either claim state & local taxes or sales tax (use tax), but not both on my 2020 itemized Federal return. Since my state tax is much higher than sales tax (use tax) I will be claiming state tax.
My use tax was $42 (Shown in line 26, "Use Tax due online, mail-order, or out-of-state purchases") The same amount $42 is also shown in line 29 ("Add line26 through line 28 and enter the total here") I have $900 in line 25 ("If line 15 is larger than line 23, subtract line 23 from line 15 and enter the amount due"). Is this the state tax amount ($900 in line 25) I can claim on my 2020 itemized Federal return? It makes sense to me that $942 (total I paid) - $42 (use tax or sales tax) = $900 (state tax).
I have no penalties on lines 32 and 33.
