Live in South Carolina, work in North 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.
- South Carolina: South Carolina Department of Revenue (opens in new tab)
- North Carolina: North 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 South Carolina, ordinary employee wages and all workdays physically in North 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 South Carolina and working in North Carolina: about $4,244 on $100,000 of wages.
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 South Carolina, work in North Carolina
Official agency starting points: South Carolina tax agency (opens in new tab) · North 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 | North Carolina work state | South Carolina home state |
|---|---|---|
| Tax before the modeled other-state credit | $3,481 | $4,244 |
| Modeled other-state credit subtracted | $0 | $3,481 |
| Tax after that credit | $3,481 | $763 |
Total: $3,481 + $763 = $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 NC | To SC | Modeled total | If you worked in SC |
|---|---|---|---|---|
| $50,000 | $1,486 | $0 | $1,486 | $999 |
| $75,000 | $2,484 | $173 | $2,657 | $2,657 |
| $100,000 | $3,481 | $763 | $4,244 | $4,244 |
| $150,000 | $5,476 | $1,373 | $6,849 | $6,849 |
| $250,000 | $9,466 | $2,593 | $12,059 | $12,059 |
Single filer, all wages earned in North Carolina, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold North Carolina 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 North Carolina 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 North Carolina income tax if I live in South Carolina?
Yes. North Carolina taxes wages earned there by nonresidents. On $100,000 that's about $3,481.
Do I have to file taxes in both South Carolina and North Carolina?
Usually yes: a nonresident return in North Carolina and a resident return in South Carolina, where you claim a credit for the tax paid to North Carolina. File the North Carolina return first.
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 North Carolina, 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 North Carolina, work in South Carolina
- Moving from South Carolina to North Carolina
- Moving from North Carolina to South Carolina
- Live in South Carolina, work in Georgia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.