Use SC1040A (Short Form) if all of the following apply to you:
You are a full-year South Carolina resident.
Your income is only from wages, interest, ordinary dividends or unemployment.
You either have no adjustments to your federal taxable income for South Carolina purposes or your only adjustment is the deduction for dependents under 6 years of age.
Your federal taxable income is $99,999 or less.Use SC1040 if any one of the following applies to you:
You itemized your deductions on your federal return.
You filed a federal or state extension.
You paid estimated tax to South Carolina last year.
You claimed tax credits on SC1040TC or a Tuition Tax Credit.
You are a part-year resident who elects to file as a resident.
You and/or your spouse are age 65 or older.
You are claiming a Capital Gains tax deduction.
You have any of the adjustments to your federal taxable income discussed on pages 12 - 18.Use SC1040 with Schedule NR if any one of the following applies to you:
You are a part-year resident electing to file as a nonresident.
You are a nonresident.
One spouse is a full-year resident, and the other spouse is a nonresident.Back
