Do I need to file SC nonresident tax return if net income is $0

I had capital gains in SC from sale of a rental property, but also had carry over losses I could finally claim on the rental income. Net total taxable SC income = $0, and I had no SC withholdings. Do I need to file in SC just because I had the income activity, or can I skip filing because the gains and losses are a wash and there are no taxes due.

Thanks

127

Expert Alumni

Apr 15, 2022 7:47:40 AM

According to South Carolina Department of Revenue:

A nonresident individual receiving South Carolina income from wages, rental property, businesses, or other investments in South Carolina, must file an SC1040 South Carolina Individual Income Tax Return and Schedule NR Nonresident Schedule.

See Code Sections 12-6-1720 and 12-6-2220.

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Do I need to file SC nonresident tax return if net income is $0