Commuter taxes 2026

Live in South Carolina, work 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.

By Abu HasnatPage updated Nov 7, 2026Data: South Carolina and Georgia revenue departments (methodology)

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

South Carolina: South Carolina Department of Revenue (opens in new tab)
Georgia: 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 South Carolina, ordinary employee wages and all workdays physically in Georgia. 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.

I live inI work inAnnual wages ($)Filing status

State income tax: $4,244 a year

Modeled annual state income tax for living in South Carolina and working in Georgia: about $4,244 on $100,000 of wages.

Tax guide and official sources: live in South Carolina, work in Georgia

Official agency starting points: South Carolina tax agency (opens in new tab) · Georgia 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.

Tax to Georgia

$4,242

nonresident

Tax to South Carolina

resident, after credit

Total state tax

$4,244

Typical state returns

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.

Modeled state income tax for South Carolina residence and Georgia work
Step	Georgia work state	South Carolina home state
Tax before the modeled other-state credit	$4,242	$4,244
Modeled other-state credit subtracted	$0	$4,242
Tax after that credit	$4,242	$3

Total: $4,242 + $3 = $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 South Carolina, 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 GA	To SC	Modeled total	If you worked in SC
$50,000	$1,747	$0	$1,747	$999
$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.

From paycheck withholding to your returns

Withholding: Give Georgia payroll Form G-4 for wages earned in Georgia; South Carolina residence is not a reciprocal wage exemption. Check South Carolina resident withholding or estimates after its eligible resident credit. Georgia withholding is a prepayment, not the final tax liability used for the credit.
Returns: Prepare Georgia nonresident Form 500 with Schedule 3 first, then South Carolina resident SC1040 with SC1040TC and its credit-for-taxes-paid-to-another-state worksheet. Attach the Georgia return and federal return to the South Carolina filing. The linked annual instructions and credit form are the 2025 editions; confirm the final 2026 forms and line numbers.
Credit or refund: South Carolina, the home state, gives its resident a limited credit for eligible Georgia tax on the same income. SC1040TC uses Georgia tax liability after credits, not W-2 withholding, and caps the credit at South Carolina tax attributable to the mutually taxed income. Other income, deductions or credits can change the limit; a South Carolina balance can remain.

Worked example: $100,000 of wages

Single filer, full-year resident of South Carolina, all work performed in Georgia, no other income, standard deductions and modeled personal exemptions. Before credit, South Carolina tax is $4,244. Modeled South Carolina credit: $4,242. Pay $4,242 to Georgia and $3 to South Carolina, modeled total $4,244.

For this $100,000 single-filer example, Georgia tax is ($100,000 - $15,000 standard deduction) × 4.99% = $4,241.50. South Carolina starts from AGI under the 2026 law; its SCIAD is fully phased out at this income, so $100,000 × 5.21% - $966 = $4,244 before the eligible $4,241.50 resident credit. That leaves $2.50 of modeled South Carolina state tax, for $4,244 total. These are planning amounts before return-level rounding, other credits or adjustments; 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

All employee services in this example are physically performed in Georgia by a full-year South Carolina resident. Track actual days worked in each state: South Carolina home-working days are not Georgia services just because the employer is based there. Georgia has a limited employee-only filing exception when Georgia compensation does not exceed the lesser of 5% of total income or $5,000; this all-Georgia $100,000 example does not qualify. Changed residence, other income and special compensation need separate sourcing; local taxes and special credits are excluded.

Official forms and instructions

Source audit 2026-10-20. 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 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?

Prepare Georgia nonresident Form 500 with Schedule 3 first, then South Carolina resident SC1040 with SC1040TC and its credit-for-taxes-paid-to-another-state worksheet. Attach the Georgia return and federal return to the South Carolina filing. The linked annual instructions and credit form are the 2025 editions; confirm the final 2026 forms and line numbers.

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. 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.

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.