Who is a nonresident of South Carolina?
You're a nonresident of South Carolina if your permanent home for all of 2025 was NOT in South Carolina, but you had income from South Carolina sources during 2025.
You will be taxed only on income earned in South Carolina and your deductions will be prorated. All personal service income (wages, consulting, etc.) earned in South Carolina must be reported on your South Carolina return.
You will be taxed only on income earned in South Carolina and your deductions will be prorated. All personal service income (wages, consulting, etc.) earned in South Carolina must be reported on your South Carolina return.
