In This Presentation:

- SC Rules – Resident Individual Income Tax

- SC Rules – SC Nonresident Individual Income Tax

- Assumptions

- Additional Assumptions

- Scenario 1 HQ is in North Carolina

- SC Residents Working in NC

- NC Residents

- Scenario 2 HQ Moves from NC to SC

- SC Residents Working in SC

- NC Residents Working in SC

- Publications – More Information

Excerpt from SC Rules – Resident Individual Income Tax:

..SC Taxable Income includes all wages – Regardless of State where wages are earned

..SC Credit for Taxes Paid to Another State that also taxes those wages