South Carolina and the Remote worker Question: Every State Pair
Which state taxes you if you live in or work in South Carolina. All 100 state pairs for remote workers, with exemption forms and sources.
South Carolina at a glance
| South Carolina | |
|---|---|
| Taxes wages | Yes — graduated |
| Reciprocity partners | None |
| Convenience rule | No |
| Nonresident return | Form SC1040 with Schedule NR |
| Credit for other-state tax | Form SC1040TC |
| Nonresident safe harbour | None published |
| Local income tax | No |
| Revenue department | South Carolina Department of Revenue |
| Last verified |
Live in South Carolina — all 50 outbound pairs
You live in South Carolina. Pick the employer in.
| Employer in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | Home state only |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Convenience-of-the-employer rule — both states tax you |
| District of Columbia | Home state only |
| Florida | Home state only |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maine | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Convenience-of-the-employer rule — both states tax you |
| Nevada | Home state only |
| New Hampshire | Home state only |
| New Jersey | Home state only |
| New Mexico | Home state only |
| New York | Convenience-of-the-employer rule — both states tax you |
| North Carolina | Home state only |
| North Dakota | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Convenience-of-the-employer rule — both states tax you |
| Rhode Island | Home state only |
| South Dakota | Home state only |
| Tennessee | Home state only |
| Texas | Home state only |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | Home state only |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | Home state only |
Employer in South Carolina — all 50 inbound pairs
The work or the employer is in South Carolina. Pick where you live.
| Live in | Answer |
|---|---|
| Alabama | Home state only |
| Alaska | No state income tax on your wages |
| Arizona | Home state only |
| Arkansas | Home state only |
| California | Home state only |
| Colorado | Home state only |
| Connecticut | Home state only |
| Delaware | Home state only |
| District of Columbia | Home state only |
| Florida | No state income tax on your wages |
| Georgia | Home state only |
| Hawaii | Home state only |
| Idaho | Home state only |
| Illinois | Home state only |
| Indiana | Home state only |
| Iowa | Home state only |
| Kansas | Home state only |
| Kentucky | Home state only |
| Louisiana | Home state only |
| Maine | Home state only |
| Maryland | Home state only |
| Massachusetts | Home state only |
| Michigan | Home state only |
| Minnesota | Home state only |
| Mississippi | Home state only |
| Missouri | Home state only |
| Montana | Home state only |
| Nebraska | Home state only |
| Nevada | No state income tax on your wages |
| New Hampshire | No state income tax on your wages |
| New Jersey | Home state only |
| New Mexico | Home state only |
| New York | Home state only |
| North Carolina | Home state only |
| North Dakota | Home state only |
| Ohio | Home state only |
| Oklahoma | Home state only |
| Oregon | Home state only |
| Pennsylvania | Home state only |
| Rhode Island | Home state only |
| South Dakota | No state income tax on your wages |
| Tennessee | No state income tax on your wages |
| Texas | No state income tax on your wages |
| Utah | Home state only |
| Vermont | Home state only |
| Virginia | Home state only |
| Washington | No state income tax on your wages |
| West Virginia | Home state only |
| Wisconsin | Home state only |
| Wyoming | No state income tax on your wages |
South Carolina in the other situations
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.
- South Carolina Department of Revenue — individual income taxaccessed 2026-08-07