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Education
Yes, you can claim that she lived with you all 12 months of the year. Attending college is considered a temporary absence.
She does need to file a non-resident SC return since she received SC income from wages earned in SC. There is not a minimum income requirement that must be met.
To learn more, take a look at the following SC FAQ under the Filing Requirement section:
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‎February 4, 2024
12:08 PM