Drake Tax – SC – Military Spouses Residency Relief Act

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Article #: 12199


To enter wages or Schedule C income for the spouse of a member of the armed forces stationed in South Carolina, use screen W2. Codes are available on screens W2 and C:

  • On the W2 screen, in the Special tax treatment option drop list, select code R.

  • On the C screen, go to the Carryovers/State Info. tab, and select the Military Spouses Residence Relief Act check box.

See the SC Revenue Ruling 10-5 for details.