Live in South Carolina, work in Georgia
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,244 a year
Living in South Carolina and working in Georgia, you'd pay about $4,244 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To GA | To SC | Total | If you worked in SC |
|---|---|---|---|---|
| $50,000 | $1,747 | $0 | $1,747 | $1,000 |
| $75,000 | $2,994 | $0 | $2,994 | $2,657 |
| $100,000 | $4,242 | $3 | $4,244 | $4,244 |
| $150,000 | $6,737 | $113 | $6,849 | $6,849 |
| $250,000 | $11,727 | $333 | $12,059 | $12,059 |
Single filer, all wages earned in Georgia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Georgia tax. If South Carolina's tax is higher, withhold the difference for South Carolina too (or make estimated payments) to avoid an underpayment penalty.
- File the Georgia nonresident return first, then claim the credit for taxes paid to another state on your South Carolina resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Georgia income tax if I live in South Carolina?
Yes. Georgia taxes wages earned there by nonresidents. On $100,000 that's about $4,242.
Do I have to file taxes in both South Carolina and Georgia?
Usually yes: a nonresident return in Georgia and a resident return in South Carolina, where you claim a credit for the tax paid to Georgia. File the Georgia return first.
Will I be taxed twice?
Not on the same state-level wages. South Carolina credits the tax you pay Georgia, so your total is about $4,244 on $100,000, compared with $4,244 if you also worked in South Carolina. Local city or county taxes may still apply.
Related
- Live in Georgia, work in South Carolina
- Moving from South Carolina to Georgia
- Moving from Georgia to South Carolina
- Live in South Carolina, work in North Carolina
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.