Well, you should be able to work thru the questions in the SC tax return, and indicate that there was zero income earned while in SC. Until every scrap of the Federal tax return is filled in, the SC tax return assumes it is all SC income...then you go thru the SC (non-resident) interview and indicate none of the income is SC-sourced, as long as you husband didn't work at all in SC during 2020.
a) Make sure you indicate that you are filing SC as a non-resident and using the SC Schedule NR . For SC, a part-year resident (your husband) can file either as 1) a full-year resident and take a credit for taxes paid to another state....or 2) as a full year non-resident, indicating what income was received while he was actually living there....the non-resident is the one you want to use, otherwise it may tag your own income in WA as being SC income.
b) The SC direction for spouses where one is a SC resident and the other is not....they tell you also to file the SC tax return with the Schedule NR (non-resident) too. That way you can indicate that none of your WA income is to be included as SC income. BUT... If you happen to own any property you are renting out in SC, then income from that will be SC income, no matter what state you are living in.
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My SC sources:
1) " What are the filing requirements for a part-year resident?
An individual who is a South Carolina resident for only a portion of the tax year may choose the filing method below that is the most beneficial:
- Compute South Carolina tax as a South Carolina resident for the entire year. File the SC1040 including all federal taxable income and use the SC1040TC to claim a credit for Income Tax paid to another state.
- Compute South Carolina tax using the Schedule NR. Include in Column B of the Schedule NR only the amounts that are taxable to South Carolina. Amounts taxable to South Carolina include all items of income, gain, loss, or deductions earned from South Carolina sources or while you are a South Carolina resident. File the SC1040 and attach the completed Schedule NR. "
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2) What is the filing requirement if one taxpayer is a resident of South Carolina and one is not?
If you file married filing jointly for federal purposes, you will also file married filing jointly for South Carolina purposes. If one taxpayer is a resident of South Carolina and one is not, file the SC1040 with the accompanying Schedule NR. Column A of the Schedule NR is the income from your federal return and Column B of the Schedule NR includes only the income earned while a resident of South Carolina or income earned from South Carolina sources."
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https://dor.sc.gov/tax/individual-income/faq
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
