{"data":{"id":"us-sc/s.c.-code-ann.-12-6-1710","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-1710","heading":"Taxation of part-year resident.","body":"An individual who is a part-year resident of South Carolina may:\n(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\n(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.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 13 Nonresident and Part-Year Resident Individuals"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"fc2e9a136e7079227789d88d655fe9f5935d0e6ef6ee823af0a55757513b7764","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-1630","next":"us-sc/s.c.-code-ann.-12-6-1720"},"notice":"GroundRules: Original legal text. Not legal advice."}