An individual won’t be subject to South Carolina income tax if it can be shown that the individual has become domiciled in a foreign country, is no longer a South Carolina resident, has severed all connections with South Carolina and has clearly demonstrated an intention to reside abroad permanently with no intention of returning to South Carolina.

117 S.C. Code Regs. § 620.1.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes, foreign states

Due Date = April 15

Accepts Federal Extensions = Yes if no balance is due and ITR is attached