topic Re: Which State? in State tax filing

Which State?

rgcosta — Thu, 09 Mar 2023 01:19:28 GMT

Hello,

My son's legal residence is in NY but he goes to college in SC. He worked in a store there, although the W2 listed the company by its headquarters in AZ.

I am assuming I need to complete SC state return for him but just checking. His gross was just under $2,600.

Thank you.

Re: Which State?

ErnieS0 — Thu, 09 Mar 2023 01:35:44 GMT

No. You will not have to file any returns for your son if his total income from everywhere is $2,600.

Normally you would file a nonresident South Carolina return and a resident New York return. Going to college is considered a temporary absence, so your son is still a New York resident.

However, SC doesn't require you to file if you are not required to file a federal return and the NY standard deduction for single filers is $3,100 so there is no NY income.

Removed

maglib — Thu, 09 Mar 2023 01:53:55 GMT

Re: Which State?

rgcosta — Sun, 12 Mar 2023 17:12:35 GMT

Thank you. His total income was greater than $2,600, just not the SC part. So he is filing Fed. and NY. So I assume then he would need to file non-resident SC?

Thanks.

Rich

Re: Which State?

PattiF — Sun, 12 Mar 2023 17:26:27 GMT

Yes, he would need to file a South Carolina return as a nonresident receiving South Carolina income from wages. This includes a SC1040 South Carolina Individual Income Tax Return and Schedule NR Nonresident Schedule.

@rgcosta