Income Tax Return Instructions - State Of South Carolina printable pdf download

GENERAL INSTRUCTIONS

SHOULD I FILE A SOUTH CAROLINA INCOME TAX RETURN?

If you file separate federal returns, you must file a separate South

Carolina return. Your spouse must also file a separate South Carolina

Filing requirement for resident taxpayers under age 65 and

return if he/she has income taxable by South Carolina.

nonresidents:

Were you required to file a federal income tax return which

I AM IN THE ARMED FORCES. WHAT IS MY RESIDENCY STATUS?

included income taxable by South Carolina? (A resident of South

South Carolina Resident: If you enter the armed forces when you are a

Carolina is taxed on their entire income, regardless of where

South Carolina resident, you do not lose your South Carolina residency

earned, unless specifically exempted by law.)

status, even if you are absent from this state on military orders. You are

subject to the same residency requirements as any other South Carolina

Did you have South Carolina income tax withheld from your

wages?

resident and are required to file a South Carolina income tax return.

Are you a nonresident or part-year resident with income taxed by

Nonresident: If you are not a South Carolina resident but are stationed in

South Carolina?

this state by military orders, your military income is not subject to South

If you answered YES to any one of the questions above, file a South

Carolina tax. However, if you have other earned income subject to South

Carolina income tax return.

Carolina tax, file Form SC1040NR. South Carolina DOES tax other

income earned in this state by you or your spouse.

Filing requirements for resident taxpayers age 65 or older:

Is your gross income greater than the sum of the federal gross

WHAT FORM DO I USE?

income filing requirement amount plus $15,000? (If married filing

Use FORM SC1040A (Short Form) if all of the following apply to you:

jointly and both spouses are age 65 or older, and lived at the same

You are a full-year South Carolina resident.

household at the end of the year, add $30,000.)

Your income is only from wages, interest, ordinary dividends or

unemployment.

Did you have South Carolina income tax withheld from your

You either have no adjustments to your federal taxable income for

wages?

South Carolina purposes or your only adjustment is the deduction for

If you answered YES to any one of the questions above, file a South

dependents under 6 years of age.

Carolina income tax return.

Your federal taxable income is less than $50,000.

AM I A RESIDENT OR A NONRESIDENT?

The following definitions will help you decide:

Use FORM SC1040 (Long Form) if any one of the following applies to

You are a South Carolina resident, even if you live outside South

you:

Carolina, when:

You itemized your deductions on your federal return.

1. You think of South Carolina as your permanent home; AND

You paid estimated tax to South Carolina in 1999.

2. South Carolina is the center of your financial, social and family life;

You claimed tax credits on Schedule TC or a Tuition Tax Credit.

AND

You have any adjustments to your federal taxable income as

3. When you are away, South Carolina is the place to which you intend

discussed on pages 11 - 15.

to return.

You are a part-year resident who elects to file as a resident.

You are a nonresident if your permanent home is outside South

Carolina all year and none of the above applies to you.

Use FORM SC1040NR if any one of the following applies to you:

You are a part-year resident electing to file as a nonresident.

WHAT IS MY STATUS IF I MOVED INTO OR OUT OF SOUTH

You are a nonresident.

CAROLINA IN 1999?

You are a part-year resident.

One spouse is a full-year resident, and the other spouse is a

nonresident.

As a part-year resident, you may consider yourself a full-year resident or

a nonresident.

If you need to file a return other than for tax year 1999, please do not

use a current year tax form. Contact the Department of Revenue for the

If you elect to file as a full-year resident, file the resident form, SC1040

proper form at 1-800-768-3676.

(Long Form). Report all your income as though you were a resident for the

entire year. You will be allowed a credit for taxes paid on income taxed by

WHEN SHOULD I FILE MY RETURN?

South Carolina and another state. You must attach a copy of the other

RETURNS FOR CALENDAR YEAR 1999: file on or before April 17, 2000.

state's income tax return.

RETURNS FOR FISCAL YEAR TAX PERIODS: due on or before the

If you elect to file as a nonresident, file the nonresident form, SC1040NR.

fifteenth (15th) day of the fourth month following the close of your tax

You will be taxed only on income earned while a resident in South

year. Identify the fiscal year period at the top of the return in the space

Carolina and will prorate your deductions and exemptions. All personal

provided and write "FISCAL" in large letters across the face of the

service income earned in South Carolina must be reported to this state.

return.

You may choose the way that is most advantageous to you. This option

NEED MORE TIME TO FILE?

is only available for the year you are a part-year resident.

If you need more time to file your South Carolina return, note the

following:

I AM A NONRESIDENT OF SOUTH CAROLINA BUT WORK IN SOUTH

If you will receive a refund of state income taxes, South Carolina

CAROLINA. HOW SHOULD I FILE?

will allow you the same length of time that is allowed by your federal

File Form SC1040NR. You will be taxed only on income earned in South

extension. If you do not have a federal extension, then you must file

Carolina and will prorate your itemized deductions and exemptions. All

a SC4868 by April 17.

personal service income (wages, consulting, etc.) earned in South

When you file your return, simply attach a copy of your federal

Carolina must be reported to this state.

extension or form SC4868 to the back of your South Carolina return.

I AM A FULL-YEAR SOUTH CAROLINA RESIDENT BUT MY SPOUSE

If you expect to owe additional tax by the April 17 due date, and you

IS NOT. HOW SHOULD WE FILE?

need more time to file your South Carolina income tax return:

If you file a joint federal return, you must file a joint South Carolina

You must pay at least 90 percent of your state tax due to the

return SC1040NR (Nonresident Form). The resident spouse will report to

Department of Revenue on either a copy of the federal Form 4868

South Carolina all income for the entire year. The spouse that is not a

marked "For South Carolina" or South Carolina form SC4868 by

resident on the joint return will only report income earned in this state, if

April 17.

any.

Income Tax Return Instructions - State Of South Carolina

Related Articles

Related forms

Related Categories