Who qualifies for the Volunteer Deduction?

Volunteer firefighters, rescue squad workers, volunteer hazardous materials (HAZMAT) team members, reserve police officers, Department of Natural Resources (DNR) deputy enforcement officers, and members of the State Guard, and State Constables are allowed to subtract $3,000 from their South Carolina taxable income.

Volunteer firefighters, rescue squad workers, and HAZMAT team members qualify only if their employer gives them a form stating that they have earned the minimum number of points established by the State Fire Marshal during the year.

Reserve police officers, DNR deputy enforcement officers, and State Guard members qualify only if the appropriate authority gives them an I-332 certification form certifying their eligibility for this deduction.

Volunteer state constables qualify if they complete a minimum logged service time of two hundred forty hours per year and have been designated by the State Law Enforcement Division (SLED) as a state constable before the taxable year for which the deduction is first claimed. The volunteer state constable must be current with the required SLED approved annual training for constables for the most recently completed fiscal year as evidenced by a copy of the documentation provided to SLED of this annual training.

The maximum deduction allowed is $3,000 per person. If both you and your spouse qualify, you can claim a $6,000 deduction.

Deluxe Edition

Includes All Free Features PLUS:

Audit Assist

Protect your taxes with Audit Assist!

Our tax professionals will assist you if you are audited by the IRS. Get the peace of mind that comes from knowing you are covered.

Included with DELUXE...
Find out More!

Free Edition

FREE Federal, FREE e-file

Our online application is designed to be simple and fast. Most returns can be completed within 30 minutes. No software to download. Use any computer that has an internet connection.

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