Live in Georgia, work in South Carolina
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Georgia: Department of Revenue (opens in new tab)
- South Carolina: South Carolina Department of Revenue (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Georgia, ordinary employee wages and all workdays physically in South Carolina. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $4,244 a year
Modeled annual state income tax for living in Georgia and working in South Carolina: about $4,244 on $100,000 of wages, $3 more than if you worked in Georgia.
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Tax guide and official sources: live in Georgia, work in South Carolina
Official agency starting points: Georgia tax agency (opens in new tab) · South Carolina tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | South Carolina work state | Georgia home state |
|---|---|---|
| Tax before the modeled other-state credit | $4,244 | $4,242 |
| Modeled other-state credit subtracted | $0 | $4,242 |
| Tax after that credit | $4,244 | $0 |
Total: $4,244 + $0 = $4,244 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
The modeled credit is applied in Georgia, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To SC | To GA | Modeled total | If you worked in GA |
|---|---|---|---|---|
| $50,000 | $999 | $747 | $1,747 | $1,747 |
| $75,000 | $2,657 | $337 | $2,994 | $2,994 |
| $100,000 | $4,244 | $0 | $4,244 | $4,242 |
| $150,000 | $6,849 | $0 | $6,849 | $6,737 |
| $250,000 | $12,059 | $0 | $12,059 | $11,727 |
Single filer, all wages earned in South Carolina, 2026 state tax rules, standard deductions. Local income taxes not included.
From paycheck withholding to your returns
- Withholding: Give South Carolina payroll the 2026 SC W-4 for wages earned there. Compare South Carolina prepayments with your Georgia resident liability after its eligible credit; Georgia withholding or estimates may still be needed.
- Returns: Prepare South Carolina SC1040 with Schedule NR for nonresident income, then Georgia Form 500 with the IT-511 other-state credit worksheet, credit code 210. Use the forms for the filing year; current return links may still show 2025 editions.
- Credit or refund: Georgia allows a limited credit for eligible income taxed by Georgia and South Carolina. Use the other return's tax liability and worksheet limits, not merely its W-2 withholding. The credit can leave a Georgia balance.
Worked example: $100,000 of wages
Single filer, full-year resident of Georgia, all work performed in South Carolina, no other income, standard deductions and modeled personal exemptions. Before credit, Georgia tax is $4,242. Modeled Georgia credit: $4,242. Pay $4,244 to South Carolina and $0 to Georgia, modeled total $4,244.
For this $100,000 single-filer example, the 2026 South Carolina SCIAD is fully phased out: $100,000 × 5.21% − $966 = $4,244. Georgia's modeled tax is ($100,000 − $15,000) × 4.99% = $4,241.50 before the eligible credit; this example's credit leaves $0 Georgia balance. These planning figures exclude special credits and other income; 2025 South Carolina return rates do not describe 2026 wages.
Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.
Remote-work and local exceptions
The example assigns every workday to South Carolina. Georgia home-working days and nonwage income require separate sourcing. South Carolina's nonresident SCIAD is prorated by South Carolina income relative to federal income; extra non-South-Carolina income can change this example.
Official forms and instructions
- South Carolina SC W-4 (2026) (opens in new tab)
- South Carolina SC1040, Schedule NR and current return instructions (opens in new tab)
- South Carolina 2026 H.4216 rates and SCIAD change (opens in new tab)
- H.4216: SCIAD phaseout and nonresident proration (opens in new tab)
- Georgia other-state tax credit and IT-511 worksheet (code 210) (opens in new tab)
- Georgia official 2026 income-tax changes (opens in new tab)
Source audit 2026-10-14. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.
What to do
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay South Carolina income tax if I live in Georgia?
Yes. South Carolina taxes wages earned there by nonresidents. On $100,000 that's about $4,244.
Do I have to file taxes in both Georgia and South Carolina?
Prepare South Carolina SC1040 with Schedule NR for nonresident income, then Georgia Form 500 with the IT-511 other-state credit worksheet, credit code 210. Use the forms for the filing year; current return links may still show 2025 editions.
Will I be taxed twice?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. Georgia credits the tax you pay South Carolina, so your total is about $4,244 on $100,000, compared with $4,242 if you also worked in Georgia. Local city or county taxes may still apply.
Related
- Live in South Carolina, work in Georgia
- Moving from Georgia to South Carolina
- Moving from South Carolina to Georgia
- Live in Georgia, work in Alabama
- Live in Georgia, work in Florida
- Live in Georgia, work in North Carolina
- Live in Georgia, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.