I work offshore w/wind turbines.Company CPA says I only owe federal tax,my w-2 reflects this.I asked for the tax code and was sent Notice 2021-05.Is this state taxable?

[Aimeeval]

I live in S.Carolina, all work is offshore. Tax code sent is an extension of offshore safe harbour

[DavidD66]

According to the South Carolina Department of Revenue "Personal service income (W-2 or business wages) is taxable to South Carolina no matter where it is earned." As a resident of South Carolina, all of your income is taxable by South Carolina, unless they have specifically excluded it.  IRS Notice 2021-05 has nothing to do with state income tax.  It is an extension of of offshore safe harbor, but It deals with federal tax credits for offshore wind projects and renewable energy projects constructed on federal land.   I would ask the company CPA for something that addresses state income tax, specifically South Carolina.