How to determine if you are a SC resident for tax purposes

February 21, 2024

What you need to know:

  • You should file as a South Carolina resident if you intend to maintain the state as your permanent home, keep South Carolina as the center of your financial, social and family life, and when you’re away, intend to return back to the state.
  • You must file as a nonresident if you have a permanent home outside of South Carolina and none of the other resident criteria apply.
  • Those in the military who entered the service with South Carolina as their home should file a state return as a South Carolina resident, even if absent from the state on military orders.

More than 346,000 taxpayers filed South Carolina Individual Income Tax returns in tax year 2022 as nonresidents. Another 3,220 filed returns from outside the country.

Some of those nonresidents may have just moved to the state. Others work in South Carolina but live in a neighboring state. Some are in the military and are stationed in South Carolina but consider another state home. If you fall into one of those categories and are unsure how to determine if you are a South Carolina resident for tax purposes, the South Carolina Department of Revenue (SCDOR) has some tips to help:

Read the full release here or view all SCDOR Tax Tips.