Who is a part-year resident of South Carolina?
You're a part-year resident of South Carolina if you moved into or out of a permanent home in South Carolina during 2025.
Part-year residents may choose to file as either a full-year resident or a nonresident. Choose the method that is most beneficial to you.
If you file as a full-year resident, you will be allowed a credit for taxes paid on income taxed by South Carolina and another state, if applicable.
If you file as a nonresident, you will be taxed only on income earned while a resident in South Carolina and income from South Carolina sources. Your deductions will be prorated. All personal service income earned in South Carolina must be reported.
Part-year residents may choose to file as either a full-year resident or a nonresident. Choose the method that is most beneficial to you.
If you file as a full-year resident, you will be allowed a credit for taxes paid on income taxed by South Carolina and another state, if applicable.
If you file as a nonresident, you will be taxed only on income earned while a resident in South Carolina and income from South Carolina sources. Your deductions will be prorated. All personal service income earned in South Carolina must be reported.
