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.