Instructions For Schedule Nr - 2012

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SCHEDULE NR INSTRUCTIONS 2012
(Rev. 1/4/13)
Do not include in Column B:
IMPORTANT INFORMATION
military compensation paid to a servicemember who
BEFORE YOU BEGIN
maintains domicile in another state.
income for services performed in South Carolina by the
Use Schedule NR if you are a nonresident or filing
spouse of a servicemember under the provisions of the
as a part year resident.
Federal Military Spouses Residency Relief Act if:
The state where the servicemember and spouse
Check the Schedule NR box on the front of the
are living is not the domicile of the spouse
SC1040.
The spouse is in South Carolina solely to be with
Attach Schedule NR and a copy of your federal
the servicemember
return to your completed SC1040.
The servicemember is in South Carolina as a result
Do not submit Schedule NR separately.
of military orders; and
We are unable to process your return if Schedule
The spouse and servicemember both have the
same domicile
NR is submitted separately and without a social
security number or individual taxpayer
For additional information on the Federal Military Spouses
identification number (ITIN).
Residency Relief Act see SC Revenue Ruling #10-5 on our
website >Law & Policy >Dept. Advisory
ITIN – INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER:
Opinions. Do not make an adjustment if South Carolina is the
It is mandatory that you provide your social security number on
state of legal domicile.
this tax form. If you are a nonresident or resident alien and
cannot get a Social Security number, you may contact the
Lines 2 AND 3 - TAXABLE INTEREST AND DIVIDENDS
Internal Revenue Service to apply for and obtain an Individual
Taxpayer Identification Number (ITIN) for the purpose of filing
Generally, interest, dividend income and interest from other
income tax returns. South Carolina will accept this number in
state’s obligations are taxable by South Carolina only for the
lieu of a Social Security number for the purposes of processing
time you were a resident of South Carolina. Interest connected
your individual income tax returns. For information on obtaining
with a trade or business in South Carolina should be included
an ITIN, please contact the Internal Revenue Service at
in Column B regardless of state of residency. Do not include in
1-800-829-1040 or
Column B interest income from U.S. or South Carolina
obligations.
Line 4 - TAXABLE REFUNDS, CREDITS, OR OFFSETS
LINE INSTRUCTIONS FOR SCHEDULE NR
OF STATE AND LOCAL INCOME TAXES
The references to form numbers and line descriptions on
Refund of state and local income tax(es) is not taxable under
federal income tax forms were correct at the time of printing. If
South Carolina income tax law. Enter the amount from federal
they have changed and you are unable to determine the proper
Form 1040 in Column A. Do not enter an amount in Column B.
line to use, please contact the Department of Revenue. These
instructions are to be used as a guide in the preparation of the
Line 5 - ALIMONY RECEIVED
South Carolina Schedule NR and are not intended to cover all
Alimony received is taxable to South Carolina only for the time
provisions of the law.
you were a resident of South Carolina. Enter this amount in
Column B.
INCOME AND EXCLUSIONS
Line 6 - BUSINESS INCOME OR (LOSS)
Enter in Column B only the income or loss incurred from
For lines 1-15 enter on the appropriate lines of Schedule NR all
businesses located within S.C. Indicate business losses in
income and losses.
brackets. NOTE: As of January 1, 2009, a business must add
Indicate losses by placing the figure in brackets.
back any amount paid for services performed by an
unauthorized alien if the amount is $600 or more a year. An
Enter in Column A your total income as reported on
“unauthorized alien” is a person who is not admitted for
your federal return.
permanent residence and not authorized to be employed either
under federal law or by the U.S. Attorney General. An add-back
Enter in Column B only the income subject to South
is not required if: (1) the business is a S.C. business exempt
Carolina income tax.
from
compliance
with
federal
employment
verification
procedures under federal law; or (2) the person being paid is
Round-off all amounts to the nearest whole dollar.
not directly paid or employed by the business; or (3) the
employment status of the person is verified using the
Income on lines 1-15 must be modified in some cases. The
procedures contained in the new law; or (4) the person was
following line by line instructions provide explanations of the
hired by the taxpayer before January 1, 2009; or (5) the
amount to be entered in Column B.
business made a reasonable investigation of the person and
did not know or should not have known that the person was an
Line 1 - WAGES, SALARIES, TIPS, etc.
unauthorized alien.
Enter in Column B wages, salaries, tips or other compensation
Lines 7 and 8 - CAPITAL GAIN OR (LOSS) AND
you received as an employee reported as South Carolina
income on your W-2s and wages you earned while a resident of
OTHER GAINS OR (LOSSES)
South Carolina. If you are a nonresident servicemember,
see below:
Gains or losses from the sale of real property (such as land or
buildings) located in South Carolina must be reported in
Do not include in Column A:
Column B. Indicate losses in brackets. Gains or losses from
property other than real property (such as stocks or bonds)
military compensation paid to a servicemember who
maintains domicile in another state.
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