Thank you very much - also for pointing me to the specific section of the Code and memorandum.
To clarify, I am referring to SC-sourced income of $357 of which $18 SC tax was already withheld and paid on my behalf by the partnership. So the SC tax was already paid - but do I still have to file as a NR?
Its just a matter of paying for another state tax form and filing, but given that SC state tax was already withheld and paid, and the overall income amount is small, what is the worst that can happen if I did not file. Thanks
