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I have a K-1 net taxable income loss of almost $1,000 in South Carolina where I am not a resident. Am I required to file a SC state income tax return?

I received a SC1065 K-1and an I-335B
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1 Reply
DianeW
Expert Alumni

I have a K-1 net taxable income loss of almost $1,000 in South Carolina where I am not a resident. Am I required to file a SC state income tax return?

No per the South Carolina filing requirement for a nonresident:

  • A nonresident individual must file if the gross income taxable to South Carolina is more than the federal personal exemption amount ($4,050). A nonresident individual files a Form SC1040 South Carolina Individual Income Tax Return and Schedule NR Nonresident Schedule.

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