CREDIT FOR TAXES PAID TO ANOTHER STATE: For resident and part-year resident taxpayers paying tax to South Carolina and another state on the same income. (SC1040 TC Worksheet)
The credit for taxes paid to another state is available for a South Carolina resident or part-year resident who paid Income Tax to both South Carolina and another state on the same income. To claim the credit, you must have filed a return with the other state and had a tax liability. Tax liability is the tax computed on the other state's return. It is not the tax withheld for the other state from your W2 wages.