What is qualified National Guard Income?

The income you receive from the National Guard or Reserve for customary annual training, weekend drills, and other inactive duty training can usually be subtracted from your South Carolina income. Do NOT include Military Reserve and National Guard pay which is included in retirement income.
  • Members of the National Guard or Reserves can subtract all inactive duty pay from the United States or any state for weekend drills and other inactive duty training actually attended.
  • Members of the National Guard and active duty Reserve members can also subtract up to 15 days of customary annual training pay, also referred to as "active duty training" or "ADT".
  • Inactive duty Reserve members can also subtract up to 14 days of customary annual training pay, also referred to as "active duty training" or "ADT", plus up to 2 day of travel time listed on official orders.
  • Full-time Active Guard and Reserve (AGR) employees can subtract up to 15 days of annual training actually attended and up to 24 days of weekend drills (a maximum of 39 days) at the daily rate of pay.

Trusted Company

14 Million Returns Filed

As an authorized IRS e-file provider, FreeTaxUSA® has e-filed over 14 million returns!

Best Value

File your federal taxes for FREE.
Add a state return for only $12.95.
Get the best value online!

Fast Refund

Get the fastest refund possible!

FreeTaxUSA provides the fastest way to get your refund when you use IRS e-file and direct deposit.

100% Accuracy

Our site checks for errors or problems before you send your tax return to the IRS. We guarantee the calculations in our software will be 100% accurate.

© 2002-2015 FreeTaxUSA, a TaxHawk, Inc. owned and operated website - Terms of Use