Moved from Connecticut to South Carolina Mid-Year: Which State Tax Returns Do You File?
Answer
You file two part-year returns. Connecticut taxes the income you received while you lived there, South Carolina taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
Last verified
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · ConnecticutForm CT-1040NR/PY
File a Connecticut part-year return covering the months you lived in Connecticut. A part-year resident of Connecticut reports the income received while a Connecticut resident, plus any Connecticut-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · South CarolinaForm SC1040 with Schedule NR
File a South Carolina part-year return covering the months you lived in South Carolina. A part-year resident of South Carolina reports the income received while a South Carolina resident, plus any South Carolina-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Connecticut | South Carolina | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | Only against convenience-rule states | No |
| Nonresident return | Form CT-1040NR/PY | Form SC1040 with Schedule NR |
| Part-year return | Form CT-1040NR/PY | Form SC1040 with Schedule NR |
| Credit for other-state tax | Schedule 2 (Form CT-1040) | Form SC1040TC |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Connecticut Department of Revenue Services | South Carolina Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in South Carolina and working in Connecticut gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Connecticut → South CarolinaBoth states — credit offsets the double tax
- Remote worker: Connecticut → South CarolinaHome state only
- 1099 contractor: Connecticut → South CarolinaHome state, plus the client state if you work there
Other Connecticut pairs
Questions people actually ask
I moved from Connecticut to South Carolina mid-year. Do I have to file in both states?
You file two part-year returns. Connecticut taxes the income you received while you lived there, South Carolina taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
How do I split my income between Connecticut and South Carolina?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Connecticut resident belongs on the Connecticut return and income received afterwards on the South Carolina return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Connecticut and South Carolina rules on this page were last checked against Connecticut Department of Revenue Services and South Carolina Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Connecticut Department of Revenue Services — individual income taxaccessed 2026-08-07
- South Carolina Department of Revenue — individual income taxaccessed 2026-08-07