There are two instances where you can be a South Carolina resident.
You are a South Carolina resident for tax purposes if:
- You’re living in the state for 12 or more consecutive months, and
- You intend to live there permanently.
Even if you live outside South Carolina, you can still be a resident if:
- Your intention is to maintain South Carolina as your permanent home, AND
- South Carolina is the center of your financial, social and family life; AND
- When you are away, you intend to return to South Carolina.
Under Filing Requirements, click here for more information on your residency status.