Schedule NR: Nonresident Schedule (2025)
South Carolina · South Carolina DOR · Used for tax years 2025
South Carolina Schedule NR is the 2025 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 2025 Schedule NR is for South Carolina nonresidents and part-year residents. Attach it to your completed SC1040.
What you'll need
You must attach Schedule NR and a complete copy of your federal return to your SC1040.
Have these details ready to complete Schedule NR:
- Your name and Social Security number, plus your spouse’s information if applicable.
- Your dates of South Carolina residency and your spouse’s dates, if applicable.
- Federal income and adjustment amounts, along with the South Carolina amounts requested on the form.
- Dates of birth for applicable retirement or age-based deductions.
- Dates of birth and Social Security numbers for dependents claimed for the under-6 deduction.
If you itemize deductions, line 46 directs you to use the Schedule NR instructions.
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 warns that your return cannot be processed if you do.
Common mistakes
- Submitting Schedule NR separately: Attach it and a complete copy of your federal return to your SC1040, and check the Schedule NR box.
- Exceeding adjustment limits: A South Carolina adjustment cannot exceed 100% of the federal adjustment.
- Using a proration percentage above 100%: Line 45 says not to exceed 100%.
- Transferring a negative amount to SC1040: If Schedule NR line 48 is negative, enter zero on SC1040 line 5.
- Overlooking residency restrictions: The age 65 and older deduction and the deduction for dependents under 6 require you to have been a resident for part of the year.
Questions people ask
What goes in Columns A and B?
For income, Column A shows income from your federal return, and Column B shows South Carolina income. For adjustments to income, Column A is the federal adjustment and Column B is the South Carolina adjustment.
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 on line 46.
Where does my South Carolina taxable income go?
Subtract line 47 from line 44, Column B. Enter the result on Schedule NR line 48 and SC1040 line 5. If line 48 is negative, enter zero on SC1040 line 5.