What is the filing requirement if one taxpayer is a resident of South Carolina and one is not?
A. If one taxpayer is a resident of SC and one is not, you would file form SC1040 with the accompanying Schedule NR. The Schedule NR only taxes the income earned while a resident of South Carolina or income earned from South Carolina sources. If you file married filing jointly for federal purposes, you would also file married filing jointly for South Carolina purposes. Column A of the Schedule NR would be the income directly from your federal return and Column B of the Schedule NR would only be the income earned while a resident of South Carolina or income earned from South Carolina sources.