A guide to determining a taxpayer's domicile for income tax purposes

South Carolina Department of Revenue. Policy Division

Publication

A guide to determining a taxpayer's domicile for income tax purposes

South Carolina Department of Revenue. Policy Division

Files

PDF file

Adobe PDF, 340.58 KB

Abstract

The purpose of this guide is to provide a general overview of the domicile rules for South Carolina individual income tax purposes. Since other states may have rules different from South Carolina, this guide is intended to assist taxpayers and tax professionals determine whether an individual is a South Carolina “resident” or “nonresident” and whether the individual’s income is subject to tax in South Carolina

Issue Date

2021-06

Keywords

Income tax--South Carolina, Domicile in taxation--South Carolina

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Type

Text

Rights

Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))

Digitization Specifications

South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.

URI

https://dc.statelibrary.sc.gov/handle/10827/38796

Collections

Department of Revenue Documents