New to SC? Follow these steps to see if you need to file taxes

FOR IMMEDIATE RELEASE - 2/25/2025

New to SC? Follow these steps to see if you need to file taxes

Whether you’re new to South Carolina, a part-time resident, or just not sure about your residency status, the SCDOR has tips to help you file your 2024 South Carolina Individual Income Tax return.

South Carolina was the fourth-fastest growing state in the nation in the past fiscal year, according to Census data, and the fastest growing state the previous year. While many new residents will remain in the state full-time, some only spend part of the year in the Palmetto State. Choosing whether to file as a resident or nonresident is an important part of completing your tax return.

You are considered a South Carolina resident if all three of the following are true:

• Your intention is to maintain South Carolina as your permanent home.​​
• South Carolina is the center of your financial, social, and family life.
• When you are away, South Carolina is the place to which you intend to return.

You are considered a nonresident of South Carolina if the following is true:

• Your permanent home is located outside of South Carolina all year.​
• None of the requirements listed above are true.

Of course, determining your residency can be a more complex issue. Here are some tips on what to do in certain special circumstances:

• Military members who left South Carolina on military orders to be stationed elsewhere – If you enter the military as a South Carolina resident, you do not lose your residency, even if you are absent from the state on military orders. You should file a South Carolina return as a South Carolina resident.
• Married couples where one spouse is a resident while the other is not – Couples in this situation should file a South Carolina return with the accompanying Schedule NR. On the Schedule NR, Column A is the income from your federal return, and Column B includes only the income earned while a resident of South Carolina or income earned from South Carolina sources.
• SC residents who work in another state – As a resident of South Carolina, you are taxed on all your income regardless of where it is earned. But South Carolina allows a tax credit for taxes you paid to another state on wages earned in that state, which you can claim on the SC1040TC.
• Those who are part-year residents of SC – Choose the filing method below that is most beneficial:
  • You can calculate South Carolina tax as a South Carolina resident for the entire year. File an SC return including all federal taxable income and use the SC1040TC to claim a credit for Income Tax paid to another state.
  • Or, you can calculate South Carolina tax using the Schedule NR. In Column B of the Schedule NR, include only the amounts that are taxable to South Carolina: all items of income, gain, loss, or deductions earned from South Carolina sources or while you are a South Carolina resident. File an SC return and attach the completed Schedule NR.

For more information on residency and domicile, refer to the SCDOR's Determining a Taxpayer's Domicile for Income Tax Purposes​ guide.

Remember – 2024 South Carolina Individual Income Tax returns are due May 1, 2025, due to relief granted in October as the result of Hurricane Helene.

Stay connected

We’re providing filing tips all season long at @theSCDOR​. Plus, our Instagram account is a fun way to learn more about job openings at our agency, upcoming Taxpayer Education events, and more. 

Find more tax season resources at dor.sc.gov/iit. Follow the SCDOR on Facebook, X (formerly known as Twitter), and YouTube, and subscribe to ReveNews​ for the latest updates, resources, and reminders.​​​​

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