Short-Term Timeshare Rental Income

[SO49]

I live in Virginia and in 2024, I grossed $300 on a 2 day timeshare rental in South Carolina. After deductions, the net income was $145.  Must I file a non-resident tax return for such a small amount?

[DawnC]

There's a special rule if you use a dwelling unit as a residence and rent it for fewer than 15 days. In this case, don't report any of the rental income and don't deduct any expenses as rental expenses.  Tax Topic 415

South Carolina Filing Requirements.  Nonresidents or part-year residents are required to file a South Carolina return if they work

 in South Carolina or are receiving income from rental property, businesses, or other investments in South Carolina.