What are the filing requirements for a part-year resident?
A. An individual who is a SC resident for only a portion of the tax year may choose the filing method below that is the most beneficial: a. Compute SC tax as a SC resident for the entire year; File form SC1040 – “SC Individual Income Tax Return” and claim a credit for income tax paid to another state (form SC1040TC); or b. Compute SC tax as a nonresident individual, except for the time you were a resident. South Carolina taxable income includes all items of income, gain, loss, or deductions that a resident would be taxed. File form SC1040 – “SC Individual Income Tax Return” and Schedule NR”. See Code Section 12-6-1710.
An individual who is a SC resident for only a portion of the tax year may choose the filing method below that is the most beneficial: a. Compute SC tax as a SC resident for the entire year; File form SC1040 – “SC Individual Income Tax Return” and claim a credit for income tax paid to another state (form SC1040TC); or b. Compute SC tax as a nonresident individual, except for the time you were a resident. South Carolina taxable income includes all items of income, gain, loss, or deductions that a resident would be taxed. File form SC1040 – “SC Individual Income Tax Return” and Schedule NR”. What are the filing requirements for a nonresident working in SC? A nonresident individual must file if the gross income taxable to SC is more than the federal personal exemption amount. A nonresident individual files a form SC1040 – “SC Individual Income Tax Return” and Schedule NR – “Nonresident Schedule.” What are the filing requirements for a nonresident who has an investment in rental property in
