If you had South Carolina gross income greater than the
federal personal exemption amount ($4000), then you are required to file a SC tax return.
From the South Carolina Department of Revenue website (2015 SC1040 INDIVIDUAL
INCOME TAX FORM &
INSTRUCTIONS):
If you are a nonresident or part-year resident whose
South Carolina gross income is greater than the
federal personal exemption amount, you must file a South Carolina income tax return.
You may not owe SC tax because of the net loss, but the state requires a tax return if your gross rental income is greater than $4000.
