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

South Carolina Statutes

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

South Carolina § 12-6-1710

Title 12TAXATION

Ch. 6SOUTH CAROLINA INCOME TAX ACT

This text of South Carolina § 12-6-1710 (Taxation of part-year resident.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-6-1710 (2026).

Text

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.