Do some taxpayers age 65 and older not have to file an SC income tax return?
A. Yes, certain taxpayers age 65 and older may not have to file a SC income tax return. An individual is not required to file a South Carolina income tax return who has (1) a single, surviving spouse, head of household federal filing status, or a married, filing separately filing status when the spouse does not itemize deductions and (2) gross income less that the sum of the federal exemption amount, the applicable standard deduction amount, and any age 65 and older deduction for which the taxpayer qualifies. Further, a individual is not required to file a South Carolina income tax return who has (1) a federal joint filing status and (2) combined gross income of less than the sum of (a) twice the federal exemption amount, (b) the standard deduction if the individual and spouse had the same household at the close of the tax year, and (c) any age 65 and older deduction for which the taxpayer qualifies. See Code Section 12-6-4910.
Yes, certain taxpayers age 65 and older may not have to file a SC income tax return. An individual is not required to file a South Carolina income tax return who has (1) a single, surviving spouse, head of household federal filing status, or a married, filing separately filing status when the spouse does not itemize deductions and (2) gross income less that the sum of the federal exemption amount, the applicable standard deduction amount, and any age 65 and older deduction for which the taxpayer qualifies. Further, a individual is not required to file a South Carolina income tax return who has (1) a federal joint filing status and (2) combined gross income of less than the sum of (a) twice the federal exemption amount, (b) the standard deduction if the individual and spouse had the same household at the close of the tax year, and (c) any age 65 and older deduction for which the taxpayer qualifies.See Code Section 12-6-4910.(Last revised 12/31/03) (Reviewed 12/4/07) Is social security t
Related Questions
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