SC won't tax the income she earned remotely working from an NC location. But it WILL tax the portion she earned from work she performed within SC. Here is SC's filing rule:
"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."
https://dor.sc.gov/tax/individual-income/faq
The income she earned working in SC is "South Carolina income".
She'll be able to claim a credit on her NC return for the tax paid to SC, so in effect she won't be double-taxed.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
