State residency rules

South Carolina residency rules for taxes

South Carolina taxes residents on all income, and it decides residency by domicile rather than a bright-line day count.

Last reviewed July 2026

South Carolina at a glance

State income tax
Yes
Residency basis
Domicile
Day threshold
None (domicile-based)
How days count
Days are evidence of domicile
Taxed on
All income if a resident

South Carolina decides residency by domicile, not a bright-line day count. You are a resident while South Carolina is your permanent home. South Carolina decides residency by domicile; more than 183 days is evidence, not an automatic rule, and the state leaves the definition of domicile to the courts. Your day count is still strong evidence of where you are domiciled.

Domicile is the test

South Carolina taxes you as a resident based on domicile, your one true, fixed, permanent home. South Carolina decides residency by domicile; more than 183 days is evidence, not an automatic rule, and the state leaves the definition of domicile to the courts. There is no separate abode-plus-days statutory-resident trap for non-domiciliaries.

Days still matter as evidence

Even without a bright-line day rule, where you spend your time is central evidence of where you are domiciled. In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.

Your days are evidence of domicile.

DayStayed keeps a clean day-by-day record so you can show where your life is really based.

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Questions

South Carolina residency FAQ

Does South Carolina have a 183-day residency rule?

South Carolina decides residency by domicile. South Carolina decides residency by domicile; more than 183 days is evidence, not an automatic rule, and the state leaves the definition of domicile to the courts.

What income does South Carolina tax for residents?

Residents are taxed on all income for the year.

How do I end South Carolina residency?

Establish a genuine new domicile elsewhere: move your home, license, registrations, accounts, and the center of your life, and keep records of your days.

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