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                                              STATE OF SOUTH CAROLINA 
                                                                                                                                        SCHEDULE NR 
                                              DEPARTMENT OF REVENUE                                                                     (Rev. 2/26/24) 

     dor.sc.gov                               2024 NONRESIDENT SCHEDULE                                                                  3081
           For the year January 1 - December 31, 2024,  or fiscal tax year beginning              2024 and ending                    2025
Your name                                  Your Social Security Number Spouse's first name                                          Spouse's Social Security Number

           Your dates of SC residency         Spouse's dates of SC residency                                         Schedule NR is for  
                      to                               to                                                            Nonresidents or Part-year residents 
                                                                                                                     Attach to completed SC1040.
                                                                                                                     Income as Shown on South Carolina  
INCOME AND EXCLUSIONS                                                                                                Federal Return      Income 
                                                                                                                     COLUMN A           COLUMN B

1   Wages, salaries, tips, etc.  .......................................................................  1                         00                           00

2  Taxable interest income  ..........................................................................   2                          00                           00

3   Dividend income  ..................................................................................   3                         00                           00

4   State and local Income Tax refunds ............................................................   4                       00

5   Alimony received ..................................................................................   5                         00                           00

6   Business income or (loss)  .......................................................................   6                          00                           00

7   Capital gain or (loss)  .............................................................................   7                       00                           00

8   Other gains or (losses) ...........................................................................   8                         00                           00

9   Taxable amount of IRA distributions ............................................................   9                            00                           00

10   Taxable amount of pensions and annuities .................................................... 10                               00                           00

11   Rents, royalties, partnerships, estates, trusts, etc.  ........................................... 11                          00                           00

12   Farm income or (loss) ............................................................................Attach  to 12                00                           00

13   Unemployment compensation  ..................................................................SC1040          13                00                           00

14   Taxable amount of Social Security benefits  ................................................... 14                             00 

15   Other income ...................................................................................... 15                         00                           00

16   Total Income: Add line 1 through line 15 ......................................................              16                00                           00
ADJUSTMENTS TO INCOME                                                                                                Federal Adjustment SC Adjustment

 17   Educator expenses  ............................................................................... 17                         00                           00
18   Certain business expenses of reservists, performing artists, and fee-basis government  
       officials ............................................................................................. 18                   00                           00

19   Health savings account deduction .............................................................. 19                             00                           00

20   Moving expenses for members of the Armed Forces  ........................................ 20                                   00                           00

21   Deductible part of self-employment tax  ........................................................ 21                            00                           00
                         SC adjustment cannot exceed 100% of federal adjustment. Continued on next page.
     30811244

                                                                                                                            SC adjustment continued

                                                                                                                            COLUMN A             COLUMN B
22  Self-employed SEP, SIMPLE, and qualified plans.............................................  22                                  00                            00
23  Self-employed health insurance deduction  ....................................................  23                               00                            00
24  Penalty on early withdrawal of savings .........................................................  24                             00                            00
25  Alimony paid .......................................................................................  25                         00                            00
26  IRA deduction  .....................................................................................  26                         00                            00
27  Student loan interest deduction  .................................................................  27                           00                            00
28  Other adjustments  ................................................................................  28                          00                  00
29  Reserved ...........................................................................................  29
30  Total adjustments: Add line 17 through line 29 ..............................................                        30          00                  00
31  Adjusted gross income:  Subtract line 30 from line 16 ......................................                         31          00                            00
SOUTH CAROLINA ADJUSTMENTS 
ADDITIONS 
32  South Carolina additions  .........................................................................  32                                              00
SUBTRACTIONS 
33  South Carolina dependent exemption (see instructions)  .....................................  33                                                     00
34  44% of net capital gains held for more than one year  ........................................  34                                                   00
35  Retirement deduction (see instructions)  
    a) Taxpayer (date of birth:                         ) .................................................... 35a                                       00
    b) Spouse (date of birth:                         ) ...................................................... 35b                                       00
    c) Surviving spouse (date of birth of deceased spouse:                         )  .................. 35c                                             00
    Military retirement deduction (see instructions) 
    d) Taxpayer (date of birth:                         ) .................................................... 35d                                       00
    e) Spouse (date of birth:                         )....................................................... 35e                                       00
    f)  Surviving spouse (date of birth of deceased spouse:                          )  ................. 35f                                            00
36  Age 65 and older deduction (see instructions - must be resident for part of the year) 
    a) Taxpayer (date of birth:                           )  ...................................................36a                                      00
    b) Spouse (date of birth:                          )  .................................................... . 36b                                     00
37  Deductions for dependents under 6 years of age on December 31 of the tax year  
   (see instructions - must be resident for part of the year) 
   Date of birth:                      SSN: 
    
   Date of birth:                      SSN:                                    .......................................   37                              00
38  Contributions to the SC College Investment Program (Future Scholar) or the SC Tuition 
    Prepayment Program .............................................................................  38                                                 00
39  Active Trade or Business Income deduction (see instructions) ..............................  39                                                      00
40  Consumer Protection Services  .................................................................    40                                                00
41  Other subtractions (see instructions)  ...........................................................  41                                               00
42  Total South Carolina subtractions:       Add line 33 through line 41...........................                      42                              00
43  Total South Carolina adjustments: Subtract line 42 from line 32 .........................  43                                                        00
44  SC modified adjusted gross income:        Add Column B, line 31 and line 43 ...............                          44                              00
45  PRORATION:  
    Line 31, Column B divided by line 31, Column A = _________________ % (do not exceed 100%) 
46  DEDUCTIONS ADJUSTMENT:  
   If using the standard deduction, enter the amount from federal form on line 46. 
   If itemizing, use the Schedule NR instructions, and enter the amount from Part IV on line 46. 
   Enter the following amounts from the instructions: 
          Part I (Itemized Deductions)  
          Part II, Worksheet, line 6 (State Taxes)  
          Part III (Other Expenses)                                                                                                  46                  00

47  Allowable deductions: Multiply line 46 by                                              % (from line 45)..................................  47
                                                                                                                                                 <                    00>
48  South Carolina taxable income: Subtract line 47 from line 44, Column B. Enter the difference here and on  
   the SC1040, line 5. If line 48 is a negative figure, enter zero on the SC1040, line 5........................................  48                     00

Attach this form and a complete copy of your federal return to your SC1040. Check the Schedule NR box on the front of the 
SC1040. Do not submit the Schedule NR separately. We cannot process your return if this form is submitted separately.

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