akf3
Level 2

South Carolina - Received K-1 for small taxable income, tax withheld already - do I need to file SC NR return

I'm reading the SC filing requirement for a non-resident and I am still confused.   As a Non-Resident of South Carolina (I'm a California resident), I received a K-1 with:

  • $357 taxable income  
  • $18 tax was already withheld on the $357 income, as a non-resident partner
  • Also have ~$14K of Ordinary Business Loss and Net Real Estate Income Loss 

I see that $357 income is way below the SC standard deduction.

Do I need to still file a SC state NR income tax return?  thanks.