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.