Schedule NR: Nonresident Schedule (2024)
South Carolina · South Carolina DOR · Used for tax years 2024
South Carolina Schedule NR is the 2024 Nonresident Schedule for nonresidents and part-year residents. It reports federal and South Carolina income, adjustments, and deductions to calculate South Carolina taxable income for Form SC1040.
Who files this form
The 2024 South Carolina Schedule NR is for nonresidents and part-year residents. Attach it to a completed South Carolina income tax return, Form SC1040.
What you'll need
Have these forms and details ready:
- Your completed SC1040.
- A complete copy of your federal return, which must be attached with Schedule NR to your SC1040.
- Your name, Social Security number, and dates of South Carolina residency, plus your spouse’s information if applicable.
- Federal income and adjustment amounts for Column A, and South Carolina income and adjustment amounts for Column B.
- Dates of birth for the retirement, military retirement, or age 65 and older deductions, if applicable.
- Dates of birth and Social Security numbers for dependents claimed for the deduction for children under age 6.
If you itemize deductions, the form directs you to use the Schedule NR instructions to calculate line 46. Those instructions are not included in the supplied text.
How to file
Attach Schedule NR and a complete copy of your federal return to your completed SC1040. Check the Schedule NR box on the front of the SC1040.
Do not submit Schedule NR separately. The form states that your return cannot be processed if you do.
Transfer the South Carolina taxable income from Schedule NR, line 48, to SC1040, line 5. If line 48 is negative, enter zero on SC1040, line 5.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Submitting Schedule NR separately. Attach it and a complete copy of your federal return to SC1040, and check the Schedule NR box.
- Exceeding the adjustment limit. The South Carolina adjustment cannot exceed 100% of the federal adjustment.
- Using a proration percentage above 100%. Line 45 specifically limits the percentage to 100%.
- Carrying a negative taxable income amount to SC1040. If Schedule NR, line 48, is negative, enter zero on SC1040, line 5.
- Overlooking the residency requirement for certain deductions. The age 65 and older deduction and the deduction for dependents under age 6 both require residency for part of the year.
Questions people ask
What goes in Columns A and B?
Column A is for income as shown on your federal return and federal adjustments. Column B is for South Carolina income and South Carolina adjustments.
How do I calculate the proration percentage?
On line 45, divide line 31, Column B, by line 31, Column A. The percentage cannot exceed 100%.
What deduction amount goes on line 46?
If you use the standard deduction, enter the amount from your federal form. If you itemize, use the Schedule NR instructions and enter the amount from Part IV.
How are allowable deductions calculated?
On line 47, multiply the amount on line 46 by the percentage from line 45.