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STATE OF SOUTH CAROLINA SC1040TC DEPARTMENT OF …
rental income is not taxed by South Carolina. Y will enter $40,000 ($50,000 minus the $10,000 adjustment for out-of-state income) on line 1 and $20,000 on line 2. Only enter gross income taxed by both South Carolina and another state. Line 3: Divide line 2 by line 1. This is the percentage of income taxed by both South Carolina and the other state.
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