Persons, corporations, and other entities required to make tax returns

Income tax returns must be filed by the following: (1)(a) an individual whose filing status is single, surviving spouse, head of household, or married filing separately and whose South Carolina gross income for the taxable year is more than the sum of the deduction amount pursuant to Section 12-6-1140(15)(a) in accordance with the taxpayer's filing status plus the deduction amount the taxpayer qualifies for pursuant to Section 12-6-1170(B), without regard to a reduction for the retirement income deduction. (b) an individual who files a joint return and whose combined South Carolina gross income for the taxable year is more than the sum of the deduction amount pursuant to Section 12-6-1140(15)(a) plus the deduction amount the taxpayer qualifies for pursuant to Section 12-6-1170(B), without regard to a reduction for the retirement income deduction. (2) a corporation subject to taxation under this chapter. (3) an "S" Corporation conducting business in South Carolina, having South Carolina gross income, or subject to the license fee requirements of Chapter 20 of this title, or having an interest in any partnership conducting business in this State. (4) a partnership conducting business in this State, having South Carolina gross income or having an interest in any partnership conducting business in this State. (5) an estate with a nonresident beneficiary or with gross income for the taxable year of six hundred dollars or more. (6) a trust with a nonresident beneficiary, any taxable income, or with gross income of six hundred dollars or more regardless of the amount of taxable income. (7) an estate of an individual under Chapters 7 or 11 of Title 11 of the United States Code relating to bankruptcy with gross income for the taxable year of two thousand seven hundred dollars or more. (8) Every exempt organization operating in this State subject to tax under Section 12-6-540. (9) a political organization within the meaning of Internal Revenue Code Section 527(e)(1), and every fund treated under Internal Revenue Code Section 527(g) as if it constituted a political organization, which has political organization taxable income within the meaning of Internal Revenue Code Section 527(c)(1) for the taxable year. (10) a homeowners association within the meaning of Internal Revenue Code Section 528(c)(1) which has homeowners association taxable income within the meaning of Internal Revenue Code Section 528(d) for the taxable year. (11) an entity other than those described in items (1) through (10) having South Carolina taxable income during the taxable year.