There are a couple of items you need to follow-up on:
- SC requires that a partnership withhold 5% of tax on SC income of nonresident partners.
- SC also allows for a composite return to be filed by the partnership for SC nonresident partners.
- You need to check your K-1 to see if there is SC withholding remitted on your behalf.
- If no withholding, then you need to ask the partnership if they filed a composite tax return on behalf of the nonresident partners.
- If a composite return was filed on behalf of SC nonresident partners, then you do not need to file another SC return.
- If no composite return was filed on your behalf, you will need to file a return.
- You need to understand if withholding has been remitted that you can claim on the SC nonresident tax return.
When @ToddL99 was referring to the "tax partner or general partner" paying the tax, he is referring to either filing a composite return or the required withholding as noted above.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
