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South Carolina State Tax Help
- What is the South Carolina Financial Literacy Trust Fund?
- What are some examples of other additions to income?
- What are the allowable limits for a Catastrophe Savings Account?
- What are examples of other subtractions from income?
- What is a description of each miscellaneous tax credit?
- What is the Catastrophe Savings Account Deduction?
- What is the maximum credit I can receive in regards to the Tuition Tax Credit?
- What are the qualifying four-year colleges and universities?
- What are the qualifying two-year colleges and universities?
- What are estimated tax payments? What do I enter on this screen?
- What is the Endangered Wildlife Fund?
- What is the Children's Trust Fund?
- What is the Eldercare Trust Fund?
- What is the SC Veterans' Trust Fund?
- What is Donate Life South Carolina?
- What is South Carolina First Steps to School Readiness Fund?
- What is War Between States Heritage Trust Fund?
- What is South Carolina Litter Control Enforcement Program?
- What is the South Carolina Law Enforcement Assistance Program?
- What is the K-12 Public Education Fund?
- What is the State Parks Fund?
- What is the South Carolina Military Family Relief Fund?
- What is the South Carolina Conservation Bank Trust Fund?
- What is the South Carolina Tuition Prepayment Program or South Carolina College Investments Program?
- What is National Guard and Reserve Annual Training and Drill Pay?
- What disability retirement income can be subtracted from South Carolina income?
- What is subsistence allowance for police, firefighters, etc.?
- What are the requirements for the Volunteer Firefighters/Rescue Squad Workers/HAZMAT Members/Reserve Police Officers/DNR Deputy Enforcement Officer/State Guard Member Deduction?
What is the South Carolina Financial Literacy Trust Fund?
Financial literacy education helps all students in South Carolina schools to learn about personal finance and investments. With contributions from public or private sources, the Financial Literacy Trust Fund provides grants to assist in financial literacy education.
SC Financial Literacy Trust
1429 Senate St., Ste. 801-F
Columbia, SC 29201-3730
803-734-3395
SC Financial Literacy Trust
1429 Senate St., Ste. 801-F
Columbia, SC 29201-3730
803-734-3395
What are some examples of other additions to income?
- Taxpayers that claim bonus depreciation under federal law must add back the difference between the bonus depreciation taken and the depreciation which would have been allowed without bonus depreciation.
- Taxpayers that claim a child care program credit for donations to a nonprofit corporation (Schedule TC-9) are not allowed a deduction for those donations. The disallowed deductions are an addition to federal taxable income.
- Taxpayers that claim credits such as the Community Development Credit (Schedule TC-14), the Industry Partnership Fund Credit (Schedule TC-36), and the Hydrogen Infrastructure Development Credit (Schedule TC-47), may not claim a deduction for the same qualified contribution which results in credits.
- Federal net operating loss when claiming a larger amount for state purposes is an addition.
- Expenses deducted on the federal return related to any income exempt or not taxed by South Carolina is an addition. Some examples are investment interest to out-of-state partnerships and interest paid to purchase United States obligations.
- Foreign areas allowances, cost of living allowances, and income from possessions of the United States are additions to federal taxable income.
- Effective for qualifying investments made after June 30, 1998, taxpayers must reduce the basis of the qualifying property to the extent the Economic Impact Zone Investment Tax Credit is claimed. An addition to federal taxable income must be made for the resulting reduction in depreciation.
- A deduction for domestic production activities under IRC Section 199 must be added back.
- A charitable contribution deduction under IRC Section 170 for a gift of land must be added back unless the contribution also meets the requirements of S.C. Code Section 12-6-5590.
- As of January 1, 2009, a business must add back any amount paid for services performed by an unauthorized alien if the amount is $600 or more a year. An "unauthorized alien" is a person who is not admitted for permanent residence and not authorized to be employed either under federal law or by the U.S. Attorney General. An
add-back is not required if one or more of the following applies:
- The business is a S.C. business exempt from compliance with federal employment verification procedures under federal law.
- The person being paid is not directly paid or employed by the business.
- The employment status of the person is verified using the procedures contained in the new law.
- The person was hired by the taxpayer before January 1, 2009.
- The business made a reasonable investigation of the person and did not know or should not have known that the person was an unauthorized alien.
- A change in the accounting method to conform in the same manner and the same amount to the federal. This may be an addition or a subtraction. At the end of the federal adjustment, any balance will continue until fully adjusted.
- The installment method of reporting is to be adjusted if the entire sale has been reported for state purposes or to continue on an installment basis if the entire sale has been reported for federal purposes. This may be an addition or a subtraction.
- Adjust the federal gain or loss to reflect any difference in the South Carolina basis and federal basis. This may be an addition or a subtraction.
What are the allowable limits for a Catastrophe Savings Account?
Include any withdrawals from a Catastrophe Savings Account necessary because contributions were more than the allowable limits. If your legal residence is insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, those limits are as follows:
Include the amount by which withdrawals during the tax year are more than qualified catastrophe expenses, which are expenses paid or incurred by reason of a major disaster as declared by the Governor. Do not include withdrawals made by you after reaching 70 years of age unless your contributions were more than the allowable limits.
- $2,000 if the qualified deductible is less than or equal to $1,000
- Twice the qualified deductible if it is greater than $1,000 but less than or equal to $7,500
- $15,000 if the qualified deductible is greater than $7,500
Include the amount by which withdrawals during the tax year are more than qualified catastrophe expenses, which are expenses paid or incurred by reason of a major disaster as declared by the Governor. Do not include withdrawals made by you after reaching 70 years of age unless your contributions were more than the allowable limits.
What are examples of other subtractions from income?
- South Carolina does not recognize bonus depreciation in IRC Section 168(k). With or without bonus depreciation, the depreciable life of the property is the same for federal and state purposes. For the tax year in which the property is placed in service, a taxpayer must add back the difference, in the line for other additions, between the depreciation deduction allowed for federal purposes and the deduction that would have been allowed without bonus depreciation. Therefore, the South Carolina adjusted basis is greater than the federal adjusted basis. For all other years of the depreciable life of the property, an additional depreciation deduction is available for South Carolina purposes.
- Effective for tax years beginning after 1984, South Carolina has adopted federal depreciation and Section 179 expensing for South Carolina income tax purposes. For taxable year 2003, South Carolina recognized limits for Section 179 that were lower than the federal amounts. Either the federal and state differences prior to 1985 or the different limits in 2003 may result in an add-back in the line for other additions. In that case, the South Carolina adjusted basis will be greater than the federal adjusted basis, and the taxpayer may claim an additional South Carolina depreciation deduction at the end of the federal depreciation period. At that time, the balance of personal property basis is depreciable at a rate of 50% per year. The balance of real property basis is depreciable at a rate of 20% per year.
- A deduction is allowed to an individual for the purchase of economic impact zone stock. The deduction is equal to twenty percent of the total amount paid in cash by the taxpayer during the taxable year for the purchase of economic impact zone stock.
- If you itemized and claimed a federal tax credit for qualified mortgage credit certificates (MCC), you may subtract the amount of the tax credit as interest.
- South Carolina net operating loss. In no event is the same loss to be deducted more than once. (Attach your own worksheet.) No carryback losses are allowed.
- Capital expenses amortized under federal statutes will be the same for state purposes. At the end of the federal amortization, the balance of capital expense amortized will continue until fully amortized for state purposes. The amortized amount is a subtraction from your income.
- Legislators within a 50-mile radius of the State House are allowed to subtract travel expenses.
- If you have adopted a "special needs child," you may subtract $2,000 per year per child as long as the adopted child qualifies as a dependent on your federal return. Attach a copy of the letter you received at the time of adoption which certified the person as a "special needs child." A "special needs child" means a person under the age of 18 at the time of adoption, who is a dependent of a public or private nonprofit adoption agency, is legally free for adoption and has been determined by the agency to have specific conditions.
- A change in accounting method to conform in the same manner and same amount as federal. At the end of the federal adjustment, any balance will continue until fully adjusted. This may be an addition or subtraction.
- Adjust the federal gain or loss to reflect any difference in the South Carolina basis and federal basis. This may be an addition or subtraction.
- Military Reserve and National Guard pay which is included in retirement income is not taxed for South Carolina purposes.
| Inactive Reserve time + Inactive National Guard time | = | Exclusion |
| Total Military time (Active and Inactive) |
Determine the excludable amount of your military retirement income by multiplying it by the percentage of exclusion as follows:
| Exclusion | X | Total taxable military retirement income shown on federal return | = | Excludable military retirement income |
What is a description of each miscellaneous tax credit?
Carryover of Unused Qualified Credits
Enter the carryover of unused non-refundable credits from prior years. Refer to the particular form applicable to your tax credit for the maximum credit and period of time to carryover. Attach a break down of the credit by type and year started.
Nursing Home Credit
A credit is allowed for an individual who pays expenses for his/her own support or the support of another to an institution in any state that provides nursing facility level of care or pays a provider for in-home or community care. A physician must certify that nursing care is needed. No credit is allowed for expenses paid from public source funds (such as Medicaid or Veterans Administration). The credit is computed by multiplying the paid expenses by 20%, not to exceed a maximum credit of $300.00. No carryover is permitted if credit exceeds tax due.
Drip/Trickle Irrigation Systems Credit (TC-1)
For purchasing and installing conservation tillage equipment, drip/trickle irrigation system, or dual purpose combination truck and crane equipment.
Credit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small Businesses (TC-2)
For state contractors that subcontract with socially and economically disadvantaged small businesses.
Water Resources Credit (TC-3)
For investing in the construction of water storage and control structures for soil and water conservation, wildlife management, agriculture, and aquaculture purpose.
Small Business Job Credit (TC-4SB)
For qualifying small businesses that create and maintain 2 or more full-time jobs.
Monthly Small Business Job Credit (TC-4SA)
For qualifying small businesses that create 2 or more full-time jobs.
Scenic River Tax Credit (TC-5)
For donating certain lands adjacent to designated rivers or sections of a river.
Palmetto Seed Capital Credit (TC-7)
For investing in the Palmetto Seed Capital Corporation.
Employer Child Care Credit (TC-9)
For an employer that establishes a child care program for the benefit of employees or donates to a nonprofit corporation providing child care services to employees.
Base Closure Credit (TC-10)
For an employer that hires employees terminated from employment as a result of the closing or realignment of a federal military installation.
Economic Impact Zone Credit (TC-11)
For placing qualifying property in service in an economic impact zone.
Family Independence Payments Credit (TC-12)
For an employer that pays qualified wages to qualifying recipients of Family Independence Payments.
Additional Family Independence Payments Credit (TC-12A)
For an employer that hires qualified Family Independence Payment recipients in a lesser developed county.
Community Development Credit (TC-14)
For investing amounts not claimed as charitable deductions in qualifying community development corporations or financial institutions.
Research Expenses Credit (TC-18)
For Taxpayers claiming a federal research expenses credit.
Qualified Conservation Contribution Credit (TC-19)
For donating a qualifying gift of land for conservation or a qualified conservation contribution of a real property interest.
Certified Historic Structure Credit (TC-21)
For rehabilitation projects that qualify for the federal credit.
Certified Historic Residential Structure Credit (TC-22)
For qualifying residential rehabilitation projects.
Textiles Rehabilitation Credit (TC-23)
For rehabilitation of an abandoned textile manufacturing facility.
Commercials Credit (TC-24)
For production companies producing commercials in South Carolina.
Motion Pictures Credits After June 30, 2004 (TC-25)
For investing in a qualified SC motion picture project or a motion picture production or post-production facility in South Carolina after June 30, 2004.
Venture Capital Investment Credit (TC-26)
For lending money to the SC Venture Capital Authority.
Health Insurance Pool Credit (TC-27)
For an individual who acquires replacement health insurance coverage through the South Carolina Health Insurance Pool.
South Carolina Quality Forum Credit (TC-28)
For participating in quality programs of the South Carolina Quality Forum.
Qualified Retirement Plan Contribution Credit (TC-29)
For taxes paid to another state on qualified retirement plan contributions not exempt from the other state's income tax.
Port Cargo Credit (TC-30)
For increasing usage by volume at state ports.
Retail Facilities Rehabilitation Credit (TC-31)
For revitalizing abandoned retail facilities.
Premarital Preparation Course Credit (TC-32)
For attending a qualifying marriage preparation course prior to obtaining a South Carolina marriage license.
Industry Partnership Fund Credit (TC-36)
For amounts contributed to the South Carolina Research Authority's Industry Partnership Fund.
Solar Energy Credit (TC-38)
For installing a solar energy system in a South Carolina facility.
Ethanol or Biodiesel Production Credit (TC-40)
For producers of corn-based or noncorn-based ethanol or soy-based or nonsoy-based biodiesel.
Renewable Fuel Facility Credit (TC-41)
For constructing a renewable fuel production or distribution facility in South Carolina.
Residential Retrofit Credit (TC-43)
For retrofitting a residence to make it more resistant to loss due to hurricane, rising floodwater, or other catastrophic windstorm event.
Excess Insurance Premium Credit (TC-44)
For excess premiums paid for property and casualty insurance on a legal residence.
Apprenticeship Credit (TC-45)
For employing an apprentice.
Credit Shareholder of S Corporation Banks (TC-46)
For shareholders of S corporations operating as banks.
Hydrogen Infrastructure Development Fund Tax Credit (TC-47)
For contributions to the South Carolina Hydrogen Infrastructure Development Fund.
Plug-in Hybrid Vehicle Credit (TC-48)
For instate purchase or lease of a plug-in hybrid vehicle.
Cellulosic Ethanol or Algae-Derived Biodiesel Research and Development Credit (TC-49)
For qualified expenditures for research into and development of feedstocks and processes for cellulosic ethanol and for algae-derived biodiesel.
Venison for Charity (TC-51)
$50 for each carcass of deer meat prepared by a licensed meat packer, butcher, or processing plant for charity.
Sprinkler System Credit (TC-52)
25% of costs incurred in installing a sprinkler system.
Enter the carryover of unused non-refundable credits from prior years. Refer to the particular form applicable to your tax credit for the maximum credit and period of time to carryover. Attach a break down of the credit by type and year started.
Nursing Home Credit
A credit is allowed for an individual who pays expenses for his/her own support or the support of another to an institution in any state that provides nursing facility level of care or pays a provider for in-home or community care. A physician must certify that nursing care is needed. No credit is allowed for expenses paid from public source funds (such as Medicaid or Veterans Administration). The credit is computed by multiplying the paid expenses by 20%, not to exceed a maximum credit of $300.00. No carryover is permitted if credit exceeds tax due.
Drip/Trickle Irrigation Systems Credit (TC-1)
For purchasing and installing conservation tillage equipment, drip/trickle irrigation system, or dual purpose combination truck and crane equipment.
Credit for State Contractors Subcontracting with Socially and Economically Disadvantaged Small Businesses (TC-2)
For state contractors that subcontract with socially and economically disadvantaged small businesses.
Water Resources Credit (TC-3)
For investing in the construction of water storage and control structures for soil and water conservation, wildlife management, agriculture, and aquaculture purpose.
Small Business Job Credit (TC-4SB)
For qualifying small businesses that create and maintain 2 or more full-time jobs.
Monthly Small Business Job Credit (TC-4SA)
For qualifying small businesses that create 2 or more full-time jobs.
Scenic River Tax Credit (TC-5)
For donating certain lands adjacent to designated rivers or sections of a river.
Palmetto Seed Capital Credit (TC-7)
For investing in the Palmetto Seed Capital Corporation.
Employer Child Care Credit (TC-9)
For an employer that establishes a child care program for the benefit of employees or donates to a nonprofit corporation providing child care services to employees.
Base Closure Credit (TC-10)
For an employer that hires employees terminated from employment as a result of the closing or realignment of a federal military installation.
Economic Impact Zone Credit (TC-11)
For placing qualifying property in service in an economic impact zone.
Family Independence Payments Credit (TC-12)
For an employer that pays qualified wages to qualifying recipients of Family Independence Payments.
Additional Family Independence Payments Credit (TC-12A)
For an employer that hires qualified Family Independence Payment recipients in a lesser developed county.
Community Development Credit (TC-14)
For investing amounts not claimed as charitable deductions in qualifying community development corporations or financial institutions.
Research Expenses Credit (TC-18)
For Taxpayers claiming a federal research expenses credit.
Qualified Conservation Contribution Credit (TC-19)
For donating a qualifying gift of land for conservation or a qualified conservation contribution of a real property interest.
Certified Historic Structure Credit (TC-21)
For rehabilitation projects that qualify for the federal credit.
Certified Historic Residential Structure Credit (TC-22)
For qualifying residential rehabilitation projects.
Textiles Rehabilitation Credit (TC-23)
For rehabilitation of an abandoned textile manufacturing facility.
Commercials Credit (TC-24)
For production companies producing commercials in South Carolina.
Motion Pictures Credits After June 30, 2004 (TC-25)
For investing in a qualified SC motion picture project or a motion picture production or post-production facility in South Carolina after June 30, 2004.
Venture Capital Investment Credit (TC-26)
For lending money to the SC Venture Capital Authority.
Health Insurance Pool Credit (TC-27)
For an individual who acquires replacement health insurance coverage through the South Carolina Health Insurance Pool.
South Carolina Quality Forum Credit (TC-28)
For participating in quality programs of the South Carolina Quality Forum.
Qualified Retirement Plan Contribution Credit (TC-29)
For taxes paid to another state on qualified retirement plan contributions not exempt from the other state's income tax.
Port Cargo Credit (TC-30)
For increasing usage by volume at state ports.
Retail Facilities Rehabilitation Credit (TC-31)
For revitalizing abandoned retail facilities.
Premarital Preparation Course Credit (TC-32)
For attending a qualifying marriage preparation course prior to obtaining a South Carolina marriage license.
Industry Partnership Fund Credit (TC-36)
For amounts contributed to the South Carolina Research Authority's Industry Partnership Fund.
Solar Energy Credit (TC-38)
For installing a solar energy system in a South Carolina facility.
Ethanol or Biodiesel Production Credit (TC-40)
For producers of corn-based or noncorn-based ethanol or soy-based or nonsoy-based biodiesel.
Renewable Fuel Facility Credit (TC-41)
For constructing a renewable fuel production or distribution facility in South Carolina.
Residential Retrofit Credit (TC-43)
For retrofitting a residence to make it more resistant to loss due to hurricane, rising floodwater, or other catastrophic windstorm event.
Excess Insurance Premium Credit (TC-44)
For excess premiums paid for property and casualty insurance on a legal residence.
Apprenticeship Credit (TC-45)
For employing an apprentice.
Credit Shareholder of S Corporation Banks (TC-46)
For shareholders of S corporations operating as banks.
Hydrogen Infrastructure Development Fund Tax Credit (TC-47)
For contributions to the South Carolina Hydrogen Infrastructure Development Fund.
Plug-in Hybrid Vehicle Credit (TC-48)
For instate purchase or lease of a plug-in hybrid vehicle.
Cellulosic Ethanol or Algae-Derived Biodiesel Research and Development Credit (TC-49)
For qualified expenditures for research into and development of feedstocks and processes for cellulosic ethanol and for algae-derived biodiesel.
Venison for Charity (TC-51)
$50 for each carcass of deer meat prepared by a licensed meat packer, butcher, or processing plant for charity.
Sprinkler System Credit (TC-52)
25% of costs incurred in installing a sprinkler system.
What is the Catastrophe Savings Account Deduction?
Include amounts contributed to a Catastrophe Savings Account and interest income earned by the account. If your legal residence is insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, you are allowed to contribute one of the following amounts:
- $2,000 if the qualified deductible is $1,000 or less
- Twice the qualified deductible if it is between $1,000 and $7,500
- $15,000 if the qualified deductible is more than $7,500. If your legal residence is not insured against hurricane, rising floodwaters, or other catastrophic wind event damage, the limit is $250,000 or the value of your legal residence, whichever is less.
What is the maximum credit I can receive in regards to the Tuition Tax Credit?
The credit for each taxable year is equal to 25% of the tuition paid, not to exceed $850 for a student attending a 4-year institution, or $350 for a student attending a 2-year institution. The credit may be claimed for no more than 4 consecutive years after the student enrolls in an eligible institution.
What are the qualifying four-year colleges and universities?
Qualifying Four-year Colleges:
- Allen University*
- Anderson University*
- Benedict College*
- Bob Jones University*
- Charleston Southern University*
- Citadel
- Claflin College*
- Clemson University
- Coastal Carolina University
- Coker College*
- College of Charleston
- Columbia College*
- Columbia International University*
- Converse College*
- Erskine College*
- Francis Marion University
- Furman University*
- Lander University
- Limestone College*
- Medical University of SC
- Morris College*
- Newberry College*
- North Greenville University*
- Presbyterian College*
- South Carolina State University
- Southern Wesleyan University*
- University of South Carolina
- USC of Aiken
- USC Beaufort
- USC Upstate
- Voorhees College*
- Winthrop University
- Wofford University*
What are the qualifying two-year colleges and universities?
- Aiken Technical College
- Central Carolina Technical College
- Denmark Technical College
- Florence Darlington Technical College
- Greenville Technical College
- Horry-Georgetown Technical College
- Midlands Technical College
- Northeastern Technical College
- Orangeburg Calhoun Technical College
- Piedmont Technical College
- Spartanburg Methodist College
- Spartanburg Community College
- Technical College of the Low Country
- Tri-County Technical College
- Trident Technical College
- University of South Carolina
- Lancaster
- Salkehatchie
- Sumter
- Union
- Williamsburg Technical College
- York Technical College
What are estimated tax payments? What do I enter on this screen?
- Enter any estimated tax payments you made for 2009.
- Enter any amounts credited from your 2008 return.
- Enter any amount prepaid with extension requests.
What is the Endangered Wildlife Fund?
Thanks to your generous support, the number of bald eagles in
South Carolina has increased from 13 to 237
nesting pairs. With the success here and in other
states, the bald eagle has been removed from the
Federal endangered species list. However, many
more wildlife species are endangered, or may
become so, in our lifetime. Make your investment in
the future - Help SCDNR keep wildlife in YOUR life.
South Carolina Department of Natural Resources
Wildlife Diversity Section
P. O. Box 167
Columbia, SC 29202
South Carolina Department of Natural Resources
Wildlife Diversity Section
P. O. Box 167
Columbia, SC 29202
What is the Children's Trust Fund?
The Children's Trust Fund of South Carolina is charged with the prevention of physical, sexual, and emotional abuse of children. Your contribution will support programs and services that strengthen families and promote a safe and stable environment for South Carolina's children.
Children's Trust Fund of SC
1634 Main Street, Suite 100
Columbia, SC 29201-2871
(803)733-5430
Children's Trust Fund of SC
1634 Main Street, Suite 100
Columbia, SC 29201-2871
(803)733-5430
What is the Eldercare Trust Fund?
Your donation will help South Carolinians live with vitality and dignity in their homes and communities, avoiding institutional care
for as long as possible. The Trust distributes grants
to non-profit organizations for innovative programs,
services and pilot projects serving older adults
across the state.
ElderCare Trust, c/o Lieutenant Governor's Office on Aging
1301 Gervais Street, Suite 200
Columbia, SC 29201-3326
1-800-868-9095
ElderCare Trust, c/o Lieutenant Governor's Office on Aging
1301 Gervais Street, Suite 200
Columbia, SC 29201-3326
1-800-868-9095
What is the SC Veterans' Trust Fund?
South Carolinians helping veterans! As veteran's benefits continue to
erode, this trust fund ensures that your voice is heard via supporting veterans' programs designed to benefit veterans and their families. This fund complements many state and federal initiatives. It is managed by veterans for veterans.
Veterans' Trust Fund, Office of Veterans' Affairs
1205 Pendleton St., Ste. 369
Columbia, SC 29201-3751
(803) 734-0200
Veterans' Trust Fund, Office of Veterans' Affairs
1205 Pendleton St., Ste. 369
Columbia, SC 29201-3751
(803) 734-0200
What is Donate Life South Carolina?
Donate Life South Carolina is a nonprofit
organization whose mission is to promote organ and
tissue donation in South Carolina. Your
contributions support efforts that save lives of fellow
South Carolinians. For more information contact:
Donate Life SC
4200 East North Street, 22 Centre East
Greenville, SC 29615-2437
Toll-free 877-277-4866
Donate Life SC
4200 East North Street, 22 Centre East
Greenville, SC 29615-2437
Toll-free 877-277-4866
What is South Carolina First Steps to School Readiness Fund?
Research shows that investments in high-quality early childhood education produce significant long-term savings to the public due to higher graduation rates and reduced costs of remedial education, welfare, and crime. Your tax-deductible contribution to First Steps will be invested in early childhood initiatives designed to help children enter school ready to succeed. A contribution to First
Steps shall be used specifically for children's services from birth to age 5.
First Steps
1300 Sumter St., Ste. 100
Columbia, SC 29201-3340
1-877-621-0865, 803-734-8485
First Steps
1300 Sumter St., Ste. 100
Columbia, SC 29201-3340
1-877-621-0865, 803-734-8485
What is War Between States Heritage Trust Fund?
Contributions are used to preserve representative lands and related structures which illustrate periods, events, styles, and uses of the land in our state's historical and cultural heritage for present and future generations.
War Between the States Heritage Trust Fund
1205 Pendleton Street, Suite 517
Columbia, SC 29201
(803) 734-1759
War Between the States Heritage Trust Fund
1205 Pendleton Street, Suite 517
Columbia, SC 29201
(803) 734-1759
What is South Carolina Litter Control Enforcement Program?
From trash on the highways to illegal dumping in parks and public lands, litter is a significant and costly problem in South Carolina. The cost of cleaning it up is a drain on the state's resources. Litter also has a negative impact on tourism and our ability to attract new businesses and industries and the jobs they create. By designating a dollar or more of your income tax payment to the fight against litter, you can help support the enforcement of litter laws and help us catch those that trash our beautiful state.
PalmettoPride
P.O. Box 50217
Columbia, SC 29250
1-877-725-7733
PalmettoPride
P.O. Box 50217
Columbia, SC 29250
1-877-725-7733
What is the South Carolina Law Enforcement Assistance Program?
The Law Enforcement Assistance Program is a partnership program of state agencies that provides assistance to state police officers, local police departments, sheriffs' offices, their non-sworn
employees, and their families. It provides peer support, crisis intervention, employee assistance, and volunteer chaplain services all over the state. The staff and volunteers are on call 24 hours a day.
SCLEAP
2501 Heyward Street
Columbia, SC 29205
803-252-2664
SCLEAP
2501 Heyward Street
Columbia, SC 29205
803-252-2664
What is the K-12 Public Education Fund?
K-12 Public Education Fund - Your donations will
help fund public education from kindergarten through
Grade 12.
SC Department of Education
1429 Senate Street
Columbia, SC 29201
1-877-885-5280, (803) 734-8485
SC Department of Education
1429 Senate Street
Columbia, SC 29201
1-877-885-5280, (803) 734-8485
What is the State Parks Fund?
State Park Contributions - Contributions will help support, establish and improve projects that preserve and interpret the natural and cultural environment on SC State Parks. Projects include Loggerhead Sea Turtle nesting programs, habitat
enhancements, trail creation and maintenance,
education centers, interpretive programs, and
historic preservation projects.
SC State Park Service
1205 Pendleton St., Ste. 517
Columbia, SC 29201-3757
(803) 734-1759
SC State Park Service
1205 Pendleton St., Ste. 517
Columbia, SC 29201-3757
(803) 734-1759
What is the South Carolina Military Family Relief Fund?
This fund awards grants to families of members of the South Carolina
National Guard or Reserves who are called to active
duty as a result of the September 11, 2001 terrorist
attacks. Grants are distributed based on need, status,
and circumstances.
Military Family Relief Fund
Office of Veterans' Affairs
1205 Pendleton Street, Suite 369
Columbia, SC 29201
(803) 734-0200
Military Family Relief Fund
Office of Veterans' Affairs
1205 Pendleton Street, Suite 369
Columbia, SC 29201
(803) 734-0200
What is the South Carolina Conservation Bank Trust Fund?
The fund seeks to improve the quality of life in South Carolina by protecting, enhancing, and preserving natural resource areas,
wildlife habitats, water quality, forest lands, farmlands,
historical and archaeological sites, and public access
for outdoor recreation.
SC Conservation Bank Trust Fund
PO Box 167
Columbia, SC 29202
(803) 734-3986
SC Conservation Bank Trust Fund
PO Box 167
Columbia, SC 29202
(803) 734-3986
What is the South Carolina Tuition Prepayment Program or South Carolina College Investments Program?
You may deduct 100% of any contributions made to the South Carolina Tuition Prepayment Program during 2009. You may also deduct 100% of any contribution made to the South Carolina College Investment (Future Scholar) Program made during 2009 and through April 15, 2010.
What is National Guard and Reserve Annual Training and Drill Pay?
The amount of income received for weekend drills and customary training periods when serving in the military reserves or National Guard should be subtracted.
Generally, the customary training period is one weekend per month and two weeks per year of active duty. Income for active duty or full-time reserves is NOT tax exempt and should not be included on this line.
Generally, the customary training period is one weekend per month and two weeks per year of active duty. Income for active duty or full-time reserves is NOT tax exempt and should not be included on this line.
What disability retirement income can be subtracted from South Carolina income?
If disability retirement income was taxed on your federal income tax return, and you qualify as being permanently and totally disabled, you may be able to deduct this income from your South Carolina taxable income.
You must be totally and permanently disabled, unable to be gainfully employed in any capacity, and you must be receiving income from a disability retirement plan and be eligible for the homestead exemption under Section 12-37-250 to qualify. You do not qualify if you are receiving disability income from one job while you able to perform another job. You must have a physician's statement establishing that you are permanently and totally disabled.
The deduction is limited to payments received from retirement plans. Payments from disability plans which are not retirement plans are not eligible for the deduction. Third party sick pay reported on a W-2 does not qualify for the total and permanent disability retirement deduction.
A surviving spouse may take a disability retirement deduction for amounts received in the year the disabled spouse died. For subsequent years, a surviving spouse is not eligible for the disability deduction.
You must be totally and permanently disabled, unable to be gainfully employed in any capacity, and you must be receiving income from a disability retirement plan and be eligible for the homestead exemption under Section 12-37-250 to qualify. You do not qualify if you are receiving disability income from one job while you able to perform another job. You must have a physician's statement establishing that you are permanently and totally disabled.
The deduction is limited to payments received from retirement plans. Payments from disability plans which are not retirement plans are not eligible for the deduction. Third party sick pay reported on a W-2 does not qualify for the total and permanent disability retirement deduction.
A surviving spouse may take a disability retirement deduction for amounts received in the year the disabled spouse died. For subsequent years, a surviving spouse is not eligible for the disability deduction.
What is subsistence allowance for police, firefighters, etc.?
Police and all commissioned law enforcement officers paid by South Carolina municipal, county, or state governments, the federal government, full-time firefighters, or full-time emergency medical service personnel are entitled to subsistence allowances of $8 per regular workday. Your employer should provide you with the number of work days.
What are the requirements for the Volunteer Firefighters/Rescue Squad Workers/HAZMAT Members/Reserve Police Officers/DNR Deputy Enforcement Officer/State Guard Member Deduction?
Volunteer firefighters, rescue squad workers, HAZMAT members, reserve police officers, DNR deputy enforcement officers, and members of the State Guard are allowed a $3,000 deduction from their SC taxable income. Only those volunteer firefighters, rescue squad workers, and HAZMAT members receiving annually a minimum number of points, as set by the state fire marshal, are eligible for the deduction. Your employer should provide you with a form stating the number of points earned.
A reserve police officer qualifies only if his or her coordinator-supervisor certifies in writing that the officer met all requirements of Chapter 28, Title 23 applicable to a reserve police officer for the entire taxable year.
A Department of Natural Resources deputy enforcement officer qualifies only if his or her supervisor certifies in writing that the officer met all requirements of Section 50-3-315 for the entire taxable year.
State Guard members qualify only if the appropriate authority provides them with an I-332 certification form certifying their eligibility for this deduction.
The maximum deduction allowed is $3,000 per taxpayer. If the taxpayer and spouse both qualify, a $6,000 deduction may be claimed.
A reserve police officer qualifies only if his or her coordinator-supervisor certifies in writing that the officer met all requirements of Chapter 28, Title 23 applicable to a reserve police officer for the entire taxable year.
A Department of Natural Resources deputy enforcement officer qualifies only if his or her supervisor certifies in writing that the officer met all requirements of Section 50-3-315 for the entire taxable year.
State Guard members qualify only if the appropriate authority provides them with an I-332 certification form certifying their eligibility for this deduction.
The maximum deduction allowed is $3,000 per taxpayer. If the taxpayer and spouse both qualify, a $6,000 deduction may be claimed.
