South Carolina

South Carolina requires you to file a 1040 if:

  • If you are a full-time resident in South Carolina which states, you have a permanent residence in which you reside for more than 183 days out of the year.
  • If you live outside of South Carolina but you intend to keep your permanent home in South Carolina.
  • The center of your financial, social and/or family life that is in South Carolina
  • If you are away from South Carolina; when you return, your return is permanent.

If you are a part- year resident, which states that at any point during the year you had residence in South Carolina for a period that was more than 183 days. You have two options when filing as a part-year resident for South Carolina, your first option is file Form SC1040 which would include all your federal taxable income. Then you would claim a credit with Form SC1040TC which would include income tax that was paid in a different state. Your second option for filing as a part year-resident would be to file Form SC1040 but you would also need to include Schedule NR, attach Form SC1040 and Schedule NR. In the Schedule NR, you would include in Column B the amounts that is taxable to South Carolina. Amounts that are taxable in the state of South Carolina are the following: gains, losses, income and/or deductions earned from sources in South Carolina.


If you are filing as a non-resident in South Carolina which states you only had residence in South Carolina for less than 183 days, you are required to File SC1040 and Schedule NR (Non-resident). If you are a non-resident but you have income wages from South Carolina, businesses/rental properties, and/or any other type of investments in South Carolina, you are required to file form SC1040 and Schedule NR (non-resident). If you may have any questions, you may access the contents on the following links for more information: click here

website for South Carolina: here

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