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I am a resident of sc, but attended college and stayed the entire last yr in Alabama. I only worked in Alabama. Do I have to file sc state taxes?

 
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JamesG1
Expert Alumni

I am a resident of sc, but attended college and stayed the entire last yr in Alabama. I only worked in Alabama. Do I have to file sc state taxes?

Per The TaxBook, page SC-2, South Carolina residency rules state:

 

Resident

 

A taxpayer is a resident if South Carolina is the taxpayer's permanent home, is the center of the taxpayer's financial, social, and family life, and when the taxpayer is away, it is the place to which the taxpayer intends to return.

 

If you meet the requirements of a South Carolina resident, then you would file a South Carolina resident state income tax return and an Alabama nonresident state income tax return.  You would report income to both states but South Carolina may give you a credit for taxes paid to Alabama.

 

Part-year Resident

 

A part-year resident is a taxpayer who moved into or out of South Carolina during the tax year.

 

It does not sound like you moved into or out of South Carolina during the tax year.

 

See the Alabama residency rules here.

 

Per The TaxBook, page AL-2, Alabama residency rules state:

 

 

If you meet the requirements of an Alabama resident, then you would file an Alabama resident state income tax return.  South Carolina would have no claim on your income.

 

 

 

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