Who must file a South Carolina state tax return?
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You are required to file a South Carolina income tax return if you earn income in South Carolina and are required to file a federal return. Even if you are not required to file a federal return and you have taxes withheld from your wages, you should file a state income tax return in order to obtain a refund. Business income must be reported on Schedule C of your federal tax return. Attach a copy of your federal return to your state return when you file a Schedule C, D, E or F.Back
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