If you file a joint federal return, you must file a joint South Carolina return SC1040 with Schedule NR. The resident spouse will report to South Carolina all income for the entire year. The spouse who is not a resident on the joint return will only report income earned in SC, if any.
If you file separate federal returns, you must file a separate South Carolina return. Your spouse must also file a separate South Carolina return if he/she has income taxable by South Carolina.
Florida, of course, has no personal income tax.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
