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SC Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a nonresident or part-year resident of South Carolina.

 

Who Must File
A nonresident or part-year resident of South Carolina must file a South Carolina tax return if his or her South Carolina gross income is greater than the federal personal exemption amount. 

 

See the 2013 Form SC-1040 Instructions and the Schedule NR Instructions for 2013 for more information and details.

County

Part Year Residents
Select from the pulldown list the county in which the taxpayer was a resident in South Carolina.

 

Nonresident
Select from the pull down list either "Outside SC but within USA" or "Outside USA".

Refund Notice Checkbox Check the box if the taxpayer chooses to opt out of receiving a VISA debit card instead of a paper check.
Other Withholding Enter the amount of any taxes withheld that were not entered on the federal worksheets, such as a W-2, W-2G, or 1099R.
Form I-330 Contributions for Check-Offs
Voluntary Contributions

Enter the amount the taxpayer would like to contribute to any of the fund listed in the amount of whole dollars.

 

Note: An entry here will either reduce the taxpayer's refund or increase the amount of tax owed.

FORM SC I-319 Tuition Tax Credit
South Carolina provides a tax credit for 25% of tuition paid to South Carolina high education institutions, up to $850 or $350 per tax year depending on the type of institution. 

 

Many of the requirements are set out below with an indicator as to whether a certain answer will make the student ineligible for the credit.

 

For more information, see S.C. Form I-319, 2013 Tuition Tax Credit

 

Special note for students: This is a refundable tax credit and can be claimed even if the taxpayer does not have any tax liability.

Student Eligibility, Line 1 Select "Yes" or "No" as to whether the student received a high school diploma at one of the institutions listed on the next line.

Student Eligibility, Checkboxes

South Carolina High School
Check the box if the student received a high school diploma from a South Carolina high school.

 

Home School Program
Check the box if the student received a high school diploma from attending a home school program.

 

Out of State Preparatory High School
Check the box if the student received a high school diploma from an out of state preparatory high school while a dependent of a parent or guardian who is a legal resident of South Carolina.

Line 2A

Enter the date of the diploma by Month, Day, and Year.

 

Example: 050510.

Line 2B

Select "Yes" or "No" as to whether the student received the diploma during or after May 2007.

 

If "No", this student' tuition is not eligible for the credit.

Line 3A

Enter the date the student enrolled in a qualifying institution by Month, Day, and Year.

 

Example: 122010.

Line 3B Select "Yes" or "No" as to whether the student enrolled in the qualifying institution within 12 months of graduating from high school.
Line 4

Select "Yes" or "No" as to whether the student is eligible for in-state tuition.

 

If "No", this student's tuition is not eligible for the credit.

Line 5

Select "Yes" or "No" as to whether the student was admitted, enrolled, and classified as a degree seeking undergraduate or enrolled in a certificate or diploma program of at least one year.

 

If "No", this student's tuition is not eligible for the credit.

Line 6A Enter the number of credit hours the student completed during the year.
Line 6B

Select "Yes" or "No" as to whether the student completed at least 30 credit hours or the equivalent of 30 credit hours.

 

If "Yes", skip to question 10.

 

If "No", answer question 7.

Line 7

Select "Yes" or "No" as to whether the student attended only one semester (Spring or Fall) and completed at least 15 credit hours during that one semester.

 

If "Yes", skip to question 10.

 

If "No", answer question 8.

Line 8

Select "Yes" or "No" as to whether the student attended only one semester (Spring or Fall) at Converse, Erskine, or Wofford and completed the equivalent of 15 hours.

 

If "Yes", skip to question 10.

 

If "No", answer question 9.

Line 9

Select "Yes" or "No" as to whether the student completed the required equivalent hours that have been approved by the Disability Service Provider at the qualifying institution.

 

If "Yes", continue to question 10.

 

If "No", this student's tuition is not eligible for the credit.

Line 10

Select "Yes" or "No" as to whether the taxpayer is claiming credit hours earned after 4 years from the date the student first enrolled in a qualifying college or university.

 

Answer "No" if the student was granted additional time for medical necessity.

 

If "Yes", this student's tuition is not eligible for the credit.

Line 11

Select "Yes" or "No" as to whether the student was in default on a student loan.

 

If "Yes", this student's tuition is not eligible for the credit.

Line 12

Select "Yes" or "No" as to whether the student received a LIFE or Palmetto Fellows Scholarship for the entire year.

 

Answer "No" if the student was granted the scholarship for only part of the year.

 

If "Yes", this student's tuition is not eligible for the credit.

Line 13

Select "Yes" or "No" as to whether the student has even been found guilty of any felonies.

 

Answer "No" if the student was found guilty but his or her record was expunged.

 

If "Yes", this student's tuition is not eligible for the credit.

Line 14

Select "Yes" or "No" as to whether the student was found guilty of any alcohol or drug related misdemeanor during the tax year.

 

If "Yes", this student's tuition is not eligible for the credit.

Person Claiming the Credit

Select from the dropdown list the person claiming the credit, which should be one of the following:

  • Student-The taxpayer is the student.
  • Parent-The taxpayer is the parent of the student.
  • Guardian-The taxpayer is the student's legal guardian.
  • Other Eligible Person-The taxpayer is someone other than one of the people listed above who is also entitled to claim the credit.
Person Paying Tuition Select "Yes" or "No" as to whether the taxpayer paid the student's tuition.
LIFE or Palmetto Scholarship Select "Yes" or "No" as to whether the student received either the LIFE or Palmetto Scholarship.
Checkboxes Check the appropriate box as to which semester or semesters (Spring or Fall) the student received a LIFE or Palmetto Scholarship if this is the case.
Student Information

Student Name
Enter the student's first name, initial, and last name.

 

Student Social Security Number
Enter the student's social security number.

 

Name of High School
Enter the name of the high school the student attended.

 

Date Graduated
Enter the date the student graduated from high school.

 

Name of Institution Student First Enrolled
Enter the name of the higher learning institution where the student was first enrolled.

 

Date Enrolled
Enter the date this student enrolled in the first institution.

 

Name of Institution Now Attending
Enter the name of the higher learning institution where the student attended during the tax year.

 

Beginning Date Attended
Enter the first date the student attended this most current institution.

 

Ending Date Attended
Enter the last date the student attended this most current institution.

Credit Hours and Tuition Information

Line 1
Enter the number of semester hours completed during the tax year for the Spring, Summer, Fall, and any Interim terms.

 

Line 2
Enter qualified tuition paid during the tax year for each term.

  • Qualified Tuition-The amount charged by the college or university as a condition of enrollment including any required fees. It does not include any amounts for the cost of dorm rooms, books or meals.

Line 3
Select "Full Year" or "Part Year" as to whether the student attended school full-time or part-time.

 

If "Part Year" is selected, select "Yes" or "No" as to whether the student attended Converse, Erskine, or Wofford.

 

Line 5
Enter the amount of scholarships and grants received by the student.

 

Do not include any amounts of scholarships or grants that were not used for qualified tuition, student loans, IRC Section 127 educational assistance plans, payment for teaching, research, or other services, or veteran educational assistance benefits.

 

Line 8
Select "Four Year" or "Two Year" to indicate the type of college or university the student attended.

Schedule NR
This section of the worksheet should be completed by both nonresidents and part-year residents according to the directions for each.
Checkbox Check the box only if the taxpayer was single and a nonresident the whole year, or married and both the taxpayer and his or her spouse were nonresidents the whole year.
Income
Line 2

Taxable Interest Income
Enter interest the taxpayer earned while a resident of South Carolina. Otherwise, only include interest that is connected to a trade or business in South Carolina.

 

Do not include any interest earned on U.S. or South Carolina obligations.

Line 3 Dividend Income
Enter dividends the taxpayer earned while a resident of South Carolina. Otherwise, only include dividends that are connected to a trade or business in South Carolina.

 

Do not include any dividends earned on U.S. or South Carolina obligations.

Line 5 Alimony Received
Enter any alimony received only while the taxpayer was a resident.
Line 6 Business Income or Loss
Enter any business income or loss from a business located within the State of South Carolina.
Line 7 Capital Gain or Loss
Enter all gains and losses from the sale of real property in South Carolina. Enter gains and losses from the sale of property other than real property earned only while the taxpayer was a resident of South Carolina.
Line 8 Other Gains or Losses
Enter gains and losses from the sale of property other than real property earned only while the taxpayer was a resident of South Carolina.
Line 9 Taxable Amount of IRA Distributions
Enter any taxable amount of an IRA distributions received only while the taxpayer was a resident of South Carolina.
Line 11 Rents, Royalties, Partnerships, Estates, Trusts, Etc.
Enter income or loss earned only from property located in South Carolina or from business conducted in South Carolina.
Line 12 Farm Income or Loss
Enter income or loss earned only from a farm located in South Carolina.
Line 13 Unemployment Compensation
Enter any unemployment compensation paid by South Carolina or received while a resident of South Carolina.
Line 15

Other Income
Enter any other income that is taxable in South Carolina, such as prizes, awards, gambling winnings, or director's fees that were earned from a source within South Carolina or while the taxpayer was a resident of South Carolina.

 

The taxpayer can also enter a Net Operating Loss on this line if a schedule detailing the loss is attached to the return. Write "NOL" next to this line after the return is printed. A carryback of NOL is not allowed.

Adjustments to Income
Line19

Health Savings Account (HSA) Deduction
Enter the amount of the allowable South Carolina HSA deduction. 

 

Allowable Amount
The taxpayer is allowed an adjustment/deduction based on the taxpayer's South Carolina compensation, provided the taxpayer qualifies for the deduction for federal tax purposes. Compensation includes wages, salaries, commissions, tips, professional fees, bonuses, and other amounts received for providing personal services including self-employment income.

 

Calculation
The following formula is used to calculate the allowable South Carolina HSA deduction:

 

South Carolina Compensation

       South

 -----divided by-------

 x  Federal Deduction  =  Carolina

 Federal Compensation

       Deduction
Line 20

Moving Expenses
Enter the taxpayer's moving expenses allowed on the federal return to the extent that those expenses were for a move to South Carolina or within South Carolina.

 

Do not enter any amounts for moving out of South Carolina.

Line 22

KEOGH Retirement Plan and SEP Deduction
Enter the amount of the allowable deduction.

 

Allowable Amount
The taxpayer is allowed an adjustment based on the prorated amount of South Carolina self-employment income to federal self-employment income.

 

Calculation
The following calculation is used to calculate the allowable South Carolina adjustment.

 

 SC Self Employment Compensation

       South

 -----divided by-------

 x  Federal Adjustment  =  Carolina

Total Self Employment Compensation

       Adjustment
Line 24 Penalty on Early Withdrawal of Savings
Enter any penalty for early withdrawal of savings taxable to South Carolina.
Line 26

IRA Deduction
Enter the amount of the allowable South Carolina IRA deduction.

 

Allowable Amount
The taxpayer is allowed an adjustment/deduction based on the taxpayer's South Carolina compensation, provided the taxpayer qualifies for the deduction for federal tax purposes. Compensation includes wages, salaries, commissions, tips, professional fees, bonuses, and other amounts received for providing personal services including self-employment income.

 

Calculation
The following formula is used to calculate the allowable South Carolina IRA deduction:

 

 South Carolina Compensation

       South

 -----divided by-------

 x  Federal Deduction  =  Carolina

 Federal Compensation

       Deduction
Line 30 Other Adjustments
Enter any other federal adjustments for which there is no line provided.

South Carolina Subtractions from Federal Taxable Income

National Guard/Reserve Training/Drill Pay

Enter the amount of income received for weekend drills and customary training periods when serving in the military reserves or National Guard.

 

Generally, the customary training period is one weekend a month and two weeks per year of active duty.

 

Do not include income for active duty or full-time reserves which is not tax-exempt.

Police and Law Enforcement Subsistence Allowance (No. of Days)

Enter the number of days worked by a police officer and all other commissioned law enforcement officers, including full-time firefighters and full-time emergency medical service personnel paid by any government entity.

 

If both the taxpayer and spouse worked in one of these positions, and they are filing a married filing jointly, enter the total of their days worked.

 

This information should be provided by the taxpayer's and/or spouse's employer.

 

Calculation
An allowance of $8.00 per day is added as a deduction to the return.

Volunteer Deduction

Enter up to $3000 for the taxpayer, and $6000 if the taxpayer is married filing jointly and both the taxpayer and spouse qualify for the deduction individually.

 

Qualify for the Deduction
Volunteer firefighters, rescue squad workers and HAZMAT members receiving annually a minimum number of points as set by the state fire marshal may be eligible for the deduction. The taxpayer must receive a form from his or her employer stating that the minimum number of points have been earned to be eligible for the deduction.

 

Reserve police officers, DNR deputy enforcement officers, and the State Guard members qualify only if the appropriate authority provides them with an I-332 certification form certifying their eligibility for this deduction.

Deduction for Adopting a Special Needs Child

Enter $2000 per year per special needs child (as defined below) that has been adopted by the taxpayer that is qualified as a dependent on the taxpayer's return.

 

Special Needs Child
A child who is a person under the age of 18 at the time of adoption who is a dependent of a public or private non-profit adoption agency, is legally free for adoption, and has been determined by the agency to have specific conditions.

Tuition Prepayment Program

Enter any contributions made to the South Carolina Prepayment Program during the tax year and through April 15th of the following year.

Consumer Protection Services

Enter the amount the taxpayer paid during the tax year, up to $300 for an individual return, or $1000 for a joint return or return claiming dependents, for a monthly or annual contract or subscription for identity theft protection and/or identity theft resolution services, if the taxpayer filed at least one tax return with the South Carolina Department of Revenue between 1998 and 2012, or had his or her personal information on a different person's South Carolina tax return during this time period.

 

Do not include any amounts already deducted on the return, such as a business expense.

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