[mafiduccia]

As of 2 months ago my husband & I lived in SC. We have filed jointly for state & federal. I haves no income other than dividend & interest from a joint account. He earns taxable wages We own a home in SC and are renting in Fl. I maintain the home in SC am considering it my primary residence. He works in Tampa and is considering it his primary residence.

(1) Can we still file jointly and does he file a separate non-resident return for SC?
(2) How is the dividend and interest income from the taxable joint account claimed for SC? Fl has no state tax.

[ebaines]

According to the SC web site: Individual Income Tax FAQ

If one taxpayer is a resident of SC and one is not, you would file form SC1040 with the accompanying Schedule NR. The Schedule NR only taxes the income earned while a resident of South Carolina or income earned from South Carolina sources. If you file married filing jointly for federal purposes, you would also file married filing jointly for South Carolina purposes. Column A of the Schedule NR would be the income directly from your federal return and Column B of the Schedule NR would only be the income earned while a resident of South Carolina or income earned from South Carolina sources.

So yes you would file jointly in SC, but your husband's wages earned in FL while he is a resident of FL are not taxed.