Even if the employer was in TX, your son lived and worked in SC and needs to file a SC tax return. TX has no state income tax. It sounds like no SC tax was withheld, which will mean he owes tax to SC now. Going forward, he could ask the employer to withhold for SC--but they may not be able to do that for him. He could also start making estimated quarterly payments to the state of SC to avoid a big tax bill next year.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
