South Carolina Code 12-6-1710. Taxation of part-year resident
Current as of: 2023 | Check for updates
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An individual who is a part-year resident of South Carolina may:
(1) report and compute South Carolina tax as if the individual was a resident for the entire year and use the credit provided in § 12-6-3400; or
Terms Used In South Carolina Code 12-6-1710
- individual: means a human being. See South Carolina Code 12-2-20
- nonresident individual: means an individual other than a resident individual or a part-year resident. See South Carolina Code 12-6-30
- Part-year resident: means an individual who is a resident individual for only a portion of the tax year. See South Carolina Code 12-6-30
(2) report and compute South Carolina tax as a nonresident individual as provided in § 12-6-1720, except that for purposes of this computation, South Carolina taxable income for that period during which the individual was a resident includes all items of income, gain, loss, or deductions that a resident would be required to include under § 12-6-560.