How to Determine SC State Tax in Form SC1040 to Claim on Itemized Federal Return

[rftgjk]

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.

[AmyC]

Yes, enter the $900 paid in state tax as a deduction.

1. Under Estimates and Other Taxes Paid,
2. select Other Income Taxes.
3. Scroll down and select Balance due on your 2019 state taxes paid in 2020,
4. Start.