Tax residency

South Carolina — domicile evidence

South Carolina has no minimum day count creating residence. Domicile depends on intent and connections; recorded days are supporting evidence.

Check your own dates: South Carolina — domicile evidence calculator →

Summary

Recorded component
Days in South Carolina · no day test
Window
Calendar year
What the tool measures
Presence evidence

South Carolina has no minimum day count creating residence. Domicile depends on intent and connections; recorded days are supporting evidence.

Who it applies to

People maintaining evidence for a South Carolina domicile review.

The rule

South Carolina domicile depends on intention and connections, rather than a minimum day total. Recorded visits are supporting evidence; the tracker target does not establish domicile.

Counting the days

Counts recorded dates in South Carolina during the calendar year, including part days. US days recorded without a state are not counted.

  1. Choose the date through which you want to count, then add your recorded visits.
  2. Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
  3. Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
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Examples

These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.

Example 1 — one recorded visit

  • to · United States, South Carolina

Recorded result: 10 days

Example 2 — overlapping records

  • to · United States, South Carolina
  • to · United States, South Carolina

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · United States, South Carolina
  • to · United States, South Carolina

Recorded result: 16 days

Exceptions & edge cases

South Carolina domicile depends on intention and connections, rather than a minimum day total. Recorded visits are supporting evidence; the tracker target does not establish domicile.

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“A tracker target is a legal residency test.”

This page records presence as evidence. The tracker target does not create a statutory minimum or decide domicile.

“The window follows the latest twelve months.”

This counter uses the calendar year. A rolling window and a calendar year can produce different totals.

Frequently asked questions

What does this rule count?

South Carolina has no minimum day count creating residence. Domicile depends on intent and connections; recorded days are supporting evidence.

Which counting window does this tool use?

Calendar year. Counts recorded dates in South Carolina during the calendar year, including part days. US days recorded without a state are not counted.

What else should I check before relying on the total?

South Carolina domicile depends on intention and connections, rather than a minimum day total. Recorded visits are supporting evidence; the tracker target does not establish domicile.

Where can I read the official requirements?

Read South Carolina Department of Revenue ↗. The source was last reviewed on .

Keep this count with your travel history.

Follow your recorded days and selected reminders in Untild, alongside your other travel counters.

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Sources

Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.

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