Instructions for Schedule NR Nonresident Schedule - South Carolina

This document contains official instructions for Schedule NR , Nonresident Schedule - a form released and collected by the South Carolina Department of Revenue.

FAQ

Q: What is Schedule NR?
A: Schedule NR is the Nonresident Schedule for South Carolina.

Q: Who needs to file Schedule NR?
A: Nonresidents who derive income from South Carolina sources and have a filing requirement need to file Schedule NR.

Q: What is the purpose of Schedule NR?
A: The purpose of Schedule NR is to report income earned in South Carolina by nonresidents.

Q: What income should be reported on Schedule NR?
A: Income earned from South Carolina sources, such as wages, salaries, self-employment income, rental income, and certain other types of income, should be reported on Schedule NR.

Q: Do I need to file Schedule NR if I don't have any income from South Carolina?
A: If you don't have any income from South Carolina, you don't need to file Schedule NR.

Q: When is the due date for filing Schedule NR?
A: The due date for filing Schedule NR is the same as the due date for your South Carolina income tax return, which is generally April 15th.

Q: Can I file Schedule NR electronically?
A: Yes, you can file Schedule NR electronically if you are e-filing your South Carolina income tax return.

Q: What penalties can I face for not filing Schedule NR when required?
A: If you fail to file Schedule NR when required, you may be subject to penalties and interest on the unpaid tax amount.

Q: Should I keep a copy of Schedule NR for my records?
A: Yes, it is recommended to keep a copy of Schedule NR and all supporting documentation for at least three years in case of an audit.