According to South Carolina Instructions for Form SC 1040, you must file a South Carolina income tax return if:
You are a RESIDENT and:
- You filed a federal return with income that was taxable by South Carolina.
- You had South Carolina income taxes withheld from your wages.
- You are married filing jointly, age 65 or older and your gross income is greater than federal gross income filing requirement amount plus $30,000.
- You file using any other filing status, age 65 or older and your gross income is greater than the federal gross income filing requirement amount plus $15,000.
- You are age 65 or older and have South Carolina income tax withheld from your wages.
You are a NONRESIDENT and:
- You had South Carolina income taxes withheld from your wages.
- You are a nonresident or part year resident and you had received income from South Carolina rental property, businesses or other investments.
Can i file a different filing status than my federal return?
South Carolina requires that you use the same filing status that you used on your federal return.
Additional Information
- Same Sex Couples Filing
- South Carolina Military Filing
- South Carolina Military Spouse Relief Act
- South Carolina Residency