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.
SECTION 12-6-1720. Taxable income of nonresident individual, trust, estate, or beneficiary; modifications, adjustments, and allocations.
A nonresident individual, a nonresident trust, a nonresident estate, and a nonresident beneficiary shall report and compute South Carolina taxable income as a resident taxpayer of this State subject to the following modifications:
(1) South Carolina taxable income, gains, losses, or deductions include only amounts attributable to:
(a) the ownership of any interest in real or tangible personal property located in this State;
