Part Year Resident Filing Requirements

If you moved into or out of South Carolina during the year, you are a part-year resident. As a part-year resident, you may consider yourself a full-year resident or a nonresident. You may choose the filing method that is most advantageous to you. If you elect to be a full-year resident, file the resident form SC1040. Report all your income as though you were a resident for the entire year. You will be allowed a credit for taxes paid to another state. If you elect to be a nonresident, file the SC1040 form with Schedule NR. You will be taxed only on income earned in South Carolina and will prorate your deductions and exemptions.

Other Information

FAQ's for Part Year Residents Methods for filing your SC Income Tax Return:        To file your SC return electronically Current Year SC Individual Income Tax Forms & Instructions