Dear XXXXXXXXXX,
SC will still expect you to file a tax return if you do not break residence by creating a residence with another state and terminating all connectedness to SC. They, like California and other states, consider such absences temporary and that you will be returning.
The following states, California, Virginia, New Mexico and South Carolina make it very difficult to give up your "tax domicile" in the state and require that you file state income tax returns (and pay the tax) even if you do not move back until years later.
Some of the criteria that they look at to determine if you are a resident for state income tax purposes includes your driver license, if you register to vote there, if you maintain an address there, the location of your bank accounts, if you own or rent real property there, the license plates on your cars, and if you still receive utility bills in that state.
Tax Preparer
GPHR Cert; U.S. Treasury Tax Advocacy Panel appointee