The following income is subject to South Carolina tax if you are filing a part-year or Non Resident return.
Taxable Interest and Dividends
Interest, dividend income, and interest from other state's obligations are taxable by South Carolina only for the time you were a resident of South Carolina. Interest connected with a trade or business in South Carolina should be included in Column B regardless of state of residency. Do not include in Column B interest income from U.S. or South Carolina obligations.
Alimony received is taxable to South Carolina only for the time you were a resident of South Carolina. Enter this amount in Column B.
Business Income or (Loss)
Enter in Column B only the income or loss incurred from businesses located within S.C.
Capital Gain or (Loss) and Other Gains or (Losses)
Gains or losses from sale of real property (such as land or buildings) located in South Carolina must be reported in Column B. Indicate losses in brackets. Gains or losses from property other than real property (such as stocks or bonds) sold while a resident of South Carolina must also be included in Column B.
Taxable Amounts of IRA Distributions, Pensions and Annuities
Report in Column B, taxable amounts while a resident of South Carolina.
Rental Real Estate, Royalties, Partnerships, Estates, Trusts, Etc.
Enter in Column B, only the income or loss from property located in South Carolina and/or from doing business in South Carolina. Indicate losses in brackets.
Farm Income or (Loss)
Enter in Column B only the income or loss incurred from a farm located within South Carolina. Indicate your farm loss in brackets.
Enter in Column B the portion of unemployment compensation paid from South Carolina or received while a resident of South Carolina.
Enter any other income or (loss) attributable to South Carolina.
If any of these additional taxes apply to you and you are a nonresident or part year resident of South Carolina.
Where do I enter this information?
- State Section
- Edit (three dots)
- Income Subject to Tax
For additional information regarding NR/PY Income: SC NR/PY income subject to tax