Would out of state gains (as is the case with filing a tax return in SC) include income from an out of state real estate sale?

[adrianfrankfurte]

I am already reporting the sale of this rental property on my federal return and taking a partial 2 out of 5 capital gains exemption. How would I report this on the state portion? And how would I transfer the exemption?

[MarilynG1]

If you were a Resident of South Carolina all year, and the Rental Property you sold was also located in South Carolina, your Capital Gains Exemption will carry over into your South Carolina return.

If the Rental Property was located in another state, but you lived in South Carolina all year, you may need to file a Non-Resident State Return to report the sale in that state. 

Click this link for info on How to File a Non-Resident State Return.