South Carolina § 12-6-1710 Taxation of part-year resident.

South Carolina Statutes

§ 12-6-1710 — Taxation of part-year resident.

South Carolina·Title 12 TAXATION·Ch. 6 SOUTH CAROLINA INCOME TAX ACT

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 Section 12-6-3400; or (2) report and compute South Carolina tax as a nonresident individual as provided in Section 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 Section 12-6-560.

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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 Section 12-6-3400; or (2) report and compute South Carolina tax as a nonresident individual as provided in Section 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 Section 12-6-560.

South Carolina § 12-6-1710 (Taxation of part-year resident.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.