State Residency

[TracyS1]

Facts: Florida Resident

In South Carolina between apartment lease expiration and new house built for two months.

Florida DL and Car registration not changed.

Work virtually so no change in work.

Does a South Carolina return need to be completed?

[LenaH]

Can you clarify whether you are building a house in Florida or South Carolina? 

[TracyS1]

House being built in Florida

[LenaH]

Yes, you will have to file a non-resident South Carolina return. Since you were only in South Carolina for a short period of time and for a temporary purpose, you remained a Florida resident and a South Carolina non-resident.

Per the State of South Carolina, you are only a South Carolina resident when:

1. Y​our intention is to maintain South Carolina as your permanent home; AND
2. South Carolina is the center of your financial, social, and family life; AND
3. When you are away, South Carolina is the place to which you intend to return.

You are a nonresident if your permanent home is outside South Carolina all year and none of the above apply.​

However, per the State of South Carolina, if you are a nonresident, you are generally required to file a South Carolina return if you work in South Carolina or are receiving income from rental property, businesses, or other investments in South Carolina. You stated in your question that you work virtually. Therefore, you must file for the amount of wages earned in South Carolina. 

Please ensure that you've filled out the Personal Info section correctly:

1. With your return open, select My Info in the left-hand menu.
2. Then, on the Personal info summary screen, please make sure your resident state is listed under your name is correct.
3. Then, scroll down to Other State Income, and select Edit.
4. At the Did you make money in any other states? question, answer Yes, and make sure South Carolina is selected from the drop-down.
5. Select Continue to return to your Personal info summary.
6. Click on State on the left-hand side. 
7. Add South Carolina. 
8. Follow the on-screen instructions. 

Lastly, you will allocate your wages on the page titled South Carolina Part-Year and Nonresidents. 

For more information, please see Individual Income Tax FAQ's.

@TracyS1

[TracyS1]

So the work done in South Carolina is same as work in Florida.  Just sitting in a different state?

Work is sitting  in front of a computer.  So why does it count as earned in South Carolina when not a resident?

[AnnetteB6]

It is considered South Carolina income because you were physically located in South Carolina when you performed the work.  It does not matter that you are not a South Carolina resident.

@TracyS1