State tax filing

Hal_Al · ‎February 12, 2023

Q. How much income is required to file a south carolina return?

A. The same as federal. The SC rule is you must file a SC return, if you are required to file a federal return. SC, like most other states, has a gross income filing requirement. That is, it goes by ALL your income, not just what you made in SC.

What are the filing requirements for a nonresident receiving income from South Carolina?

A nonresident individual receiving South Carolina income from wages, rental property, businesses, or other investments in South Carolina, must file an SC1040 South Carolina Individual Income Tax Return and Schedule NR Nonresident Schedule.

See Code Sections 12-6-1720 and 12-6-2220.