Tracking US States & Canadian Provinces
Track South Carolina tax residency
Understand SC tax rules and track your days to manage your South Carolina income tax obligations
Overview
South Carolina residency requirements
183-day rule for statutory residency
The South Carolina Department of Revenue (SC Dep of Revenue) uses the 183-day rule as its primary test for determining statutory residency. If you spend more than 183 days in South Carolina during a tax year, you're generally considered a resident for South Carolina tax purposes. This includes partial days, so any part of a day spent in the state counts as a full day. It's crucial to keep accurate records of your time in South Carolina, especially if you have ties to multiple states or frequently travel. Understanding this rule is key to managing your South Carolina income tax obligations.
Domicile test for residency
In addition to the 183-day rule, South Carolina residency for tax purposes also considers your domicile. Your domicile is your true, fixed, and permanent home. Factors that may indicate domicile include where you vote, maintain a driver's license, own property, or have family ties. Even if you spend less than 183 days in South Carolina, you could still be considered a resident if the state is your domicile. Changing your domicile requires both physical presence in a new location and the intent to make it your permanent home. The SC Dep of Revenue carefully evaluates these factors when determining residency status.
Part-year residency considerations
If you move into or out of South Carolina during the tax year, you may be considered a part-year resident. Part-year residents are typically subject to South Carolina income tax on all income earned while a resident, plus any South Carolina-source income earned while a non-resident. You'll need to file a part-year resident return (SC1040) and may need to prorate your deductions and exemptions based on the portion of the year you were a South Carolina resident. The South Carolina revenue department provides specific guidelines for part-year residents to ensure accurate tax reporting.
Non-resident income tax obligations
Even if you're not a South Carolina resident, you may still have tax obligations in the state. Non-residents must pay South Carolina income tax on income earned from South Carolina sources, such as wages from work performed in the state, rental income from South Carolina property, or income from a South Carolina business. If you're a non-resident with South Carolina income, you'll need to file a non-resident tax return (SC1040). Be aware of any reciprocal agreements South Carolina may have with your home state to avoid double taxation. It's worth noting that while South Carolina offers a tax-free weekend for certain purchases, this doesn't affect residency status or income tax obligations.
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