South Carolina Earned Income Tax Credit

South Carolina has established a state’s non-refundable Earned Income Tax Credit (EITC) to “piggyback” off the federal credit, which makes it the 27th state to do so.

Eligible taxpayers in South Carolina can claim a non-refundable state EITC, with a credit worth 125% of the federal credit beginning in tax year 2023.

FAQ

How to qualify for EITC in South Carolina?

To receive the credit, you must:

first claim the EITC on your federal income tax returns. If you are not eligible for the federal credit, you cannot claim the state credit.
be a full-year resident of South Carolina.
claim the credit when filing your South Carolina Individual Income Tax return online or by paper (TC-60).

How much is South Carolina Earned Income Credit?

Earned Income Tax Credit by number of children, South Carolinians
NO. OF CHILD	EITC
0	$811
1	$5,410
2	$8,940
3 or more	$10,058

The credit offers a tax break for many low-wage South Carolinians and their families. However, because it is non-refundable, those who pay little to no state income tax get little to no benefit from the credit.

How do I claim the South Carolina EITC?

To claim the credit, file your South Carolina income tax return (Form SC1040) and attach Schedule SC1040TC, entering your credit amount there. You must be a full-year resident and eligible for the federal EITC.

South Carolina Department of Revenue
(803) 898-5000