Child tax credit in South Carolina
Varies
Does South Carolina Have a Child Tax Credit?
Short answer: No state child tax credit, but South Carolina has a child care credit: 7% of qualifying care expenses (as figured for the federal credit), up to $210 for one child or $420 for two or more. Nonrefundable. Full-year residents only; not available if married filing separately. A bill to make the care credit refundable starting 2027 (H. 5794) was only introduced. 2025 dependent exemption was $4,930 per dependent, plus an extra exemption for children under 6. Act 110 of 2026 restructured the income tax starting 2026, so the 2026 exemption treatment should be checked. South Carolina does have an earned income credit: 125% of the federal EITC, capped at $200 starting in 2026.
A bill to make the care credit refundable starting 2027 (H. 5794) was only introduced. 2025 dependent exemption was $4,930 per dependent, plus an extra exemption for children under 6. Act 110 of 2026 restructured the income tax starting 2026, so the 2026 exemption treatment should be checked. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in South Carolina
Varies
Individuals / Personal Taxes
No state child tax credit, but South Carolina has a child care credit: 7% of qualifying care expenses (as figured for the federal credit), up to $210 for one child or $420 for two or more. Nonrefundable. Full-year residents only; not available if married filing separately. A bill to make the care credit refundable starting 2027 (H. 5794) was only introduced. 2025 dependent exemption was $4,930 per dependent, plus an extra exemption for children under 6. Act 110 of 2026 restructured the income tax starting 2026, so the 2026 exemption treatment should be checked. South Carolina does have an earned income credit: 125% of the federal EITC, capped at $200 starting in 2026.
Business justification
No state child tax credit, but South Carolina has a child care credit: 7% of qualifying care expenses (as figured for the federal credit), up to $210 for one child or $420 for two or more. Nonrefundable. Full-year residents only; not available if married filing separately. A bill to make the care credit refundable starting 2027 (H. 5794) was only introduced. 2025 dependent exemption was $4,930 per dependent, plus an extra exemption for children under 6. Act 110 of 2026 restructured the income tax starting 2026, so the 2026 exemption treatment should be checked. South Carolina does have an earned income credit: 125% of the federal EITC, capped at $200 starting in 2026. A bill to make the care credit refundable starting 2027 (H. 5794) was only introduced. 2025 dependent exemption was $4,930 per dependent, plus an extra exemption for children under 6. Act 110 of 2026 restructured the income tax starting 2026, so the 2026 exemption treatment should be checked. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions