My spouse and I reside in different states. One of us is in South Carolina and one in Florida. How does this impact our filing status? SC has state tax, Florida does not.

[TomD8]

If you file a joint federal return, you must file a joint South Carolina return SC1040 with Schedule NR.  The resident spouse will report to South Carolina all income for the entire year. The spouse who is not a resident on the joint return will only report income earned in SC, if any.

If you file separate federal returns, you must file a separate South Carolina return. Your spouse must also file a separate South Carolina return if he/she has income taxable by South Carolina.

Florida, of course, has no personal income tax.