Questions & Answers

What is the South Carolina Motor Fuel Income Tax Credit?

The South Carolina Motor Fuel Income Tax Credit is a refundable credit for resident South Carolina taxpayers. It is based on the lesser of the increase in South Carolina motor fuel user fee paid during the tax year or the preventative maintenance costs incurred in South Carolina during the tax year.

Each taxpayer can claim this credit for the costs incurred on up to two vehicles registered in South Carolina. If you are married filing a joint return, each spouse may claim a credit for up to two qualifying vehicles registered in his or her name. They may not both claim a credit on the same vehicle. It is possible for a couple filing a joint return to claim credit for up to four vehicles or motorcycles.

If you have more qualifying vehicles for this credit than the credit allows, enter the information for each vehicle you own or lease, registered in South Carolina, and we will select which vehicles to include on your return to maximize your credit.

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