TAXABLE INTEREST AND DIVIDEND
Generally, 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
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 lossin brackets.
UNEMPLOYMENT COMPENSATION
Enter in Column B the portion of unemployment compensation paid from South Carolina or received while a resident
of South Carolina.
UNEMPLOYMENT COMPENSATION
Enter in Column B the portion of unemployment compensation paid from South Carolina or received while a resident
of South Carolina.