Military Personnel

I am in the Armed Forces.  What is my residency status?

South Carolina Resident:  If you enter the armed forces when you are a South Carolina resident, you do not lose your South Carolina residency status, even if you are absent from this state on military orders. You are subject to the same residency requirements as any other South Carolina resident and are required to file a South Carolina income tax return.

Nonresident:  If you are not a South Carolina resident but are stationed in this state by military orders, your military income is not subject to South Carolina tax. However, if you have other earned income subject to South Carolina tax, file SC1040 with Schedule NR. South Carolina DOES tax other income earned in this state by you or your spouse.

Other Information

Current Year SC Individual Income Tax Forms & Instructions

For a list of Income Tax Advisory Opinions issued concerning Military Personnel-Tax Assistance, click and scroll down to Military Personnel-Tax Assistance.