South Carolina taxes individual income through graduated tax brackets, with a top marginal rate of 6.2 percent that applies to taxable income over approximately $17,000. Travel nurses accepting assignments in Charleston, Columbia, Greenville, or Myrtle Beach must file a South Carolina nonresident return to report wages earned in state hospitals.
Recent state legislative tax cuts continue to compress lower tax brackets, simplifying calculations for temporary healthcare workers.
Filing Form SC1040 and Schedule NR
Nonresident nurses report their South Carolina contract earnings on Form SC1040 and attach Schedule NR (Nonresident Schedule). On Schedule NR, you enter your total federal income in Column A and your South Carolina-source earnings in Column B.
South Carolina calculates tax on your state-source income using an effective tax rate derived from your total federal adjusted gross income. Taxable hourly wages, overtime, and shift differentials are subject to South Carolina withholding, while qualified lodging and meal per diems remain non-taxable under federal accountable plans.
You can calculate your estimated net take-home pay and evaluate South Carolina pay packages with our Contract Analyzer.
Charleston and coastal living expense considerations
Coastal areas like Charleston and Beaufort feature elevated housing costs, particularly during spring and summer tourist seasons. GSA per diem lodging limits in Charleston increase substantially during peak hospitality months.
Staffing agencies must benchmark their lodging allowances against the specific county where the hospital resides. If your agency pays per diems above federal GSA caps, the excess amount becomes taxable compensation subject to South Carolina income tax. Verify applicable federal rates using our Per Diem Checker.
Access official tax bulletins and forms via the South Carolina Department of Revenue.
Dual expense verification for South Carolina contracts
Receiving tax-free stipends in South Carolina requires satisfying IRS guidelines for maintaining a legitimate tax home elsewhere. Keep copies of your lease or mortgage at your permanent home, utility bills, and receipts for temporary housing in South Carolina.
Review whether your living arrangements satisfy federal guidelines by completing our Tax Home Quiz.
Frequently asked questions
What is the top individual income tax rate in South Carolina?
South Carolina has a top marginal rate of 6.2 percent on taxable income over approximately $17,000, following recent legislative rate cuts.
How do travel nurses allocate earnings on Form SC1040 Schedule NR?
Travel nurses file Form SC1040 and attach Schedule NR, listing federal income in Column A and South Carolina hospital wages in Column B to determine their tax allocation fraction.
How do peak summer GSA rates in Charleston affect housing allowances?
Federal GSA lodging rates in coastal areas like Charleston rise during summer months. Staffing agencies must ensure stipends remain within applicable federal county caps to prevent taxable spillover.