{"data":{"id":"us-sc/s.c.-code-ann.-12-6-5000","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-5000","heading":"Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed.","body":"(A) If the federal taxable income of a husband and wife are determined on separate federal returns, their South Carolina taxable income must be separately reported and taxed.\n(B) If both a husband and wife are residents, and if their federal taxable income is determined on a joint federal return, their South Carolina taxable income must be reported and taxed on the basis of a joint South Carolina income tax return.\n(C)(1) If both husband and wife are nonresidents or if the husband or wife is a resident and the other is a nonresident, and if their federal taxable income is determined on a joint federal return, their South Carolina taxable income must be reported and taxed on the basis of a joint South Carolina income tax return except as provided in subitem (2).\n(2) If a nonresident taxpayer is a resident of a state which does not allow a resident of South Carolina to file a joint return with a spouse, the nonresident taxpayer shall file a separate South Carolina income tax return from the spouse. The nonresident taxpayer shall calculate taxable income on a federal return as a married person filing separately to determine how the separate federal taxable income is calculated.\n(D) If neither a husband nor wife files a federal return, their South Carolina taxable income must be determined on a separate basis unless both elect to have their South Carolina taxable income determined on a joint basis by filing a joint South Carolina tax return.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 37 Tax Returns"],"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":"305c4b14f9c5dde8afec175c0b0150f05c62e0372db26ce35022772202cc92ac","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-4990","next":"us-sc/s.c.-code-ann.-12-6-5010"},"notice":"GroundRules: Original legal text. Not legal advice."}