Earned income credit in South Carolina
Varies
Does South Carolina Have an Earned Income Tax Credit?
Short answer: Yes: South Carolina offers the South Carolina Earned Income Tax Credit, 125% of the federal EITC, capped at $200 starting in 2026 (nonrefundable). Nonrefundable. The $200 cap is new for tax year 2026 under H. 4216 (Act 110, signed March 30, 2026).
Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
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.
Earned income credit in South Carolina
Varies
Individuals / Personal Taxes
Yes: South Carolina offers the South Carolina Earned Income Tax Credit, 125% of the federal EITC, capped at $200 starting in 2026 (nonrefundable). Nonrefundable. The $200 cap is new for tax year 2026 under H. 4216 (Act 110, signed March 30, 2026).
Business justification
Yes: South Carolina offers the South Carolina Earned Income Tax Credit, 125% of the federal EITC, capped at $200 starting in 2026 (nonrefundable). Nonrefundable. The $200 cap is new for tax year 2026 under H. 4216 (Act 110, signed March 30, 2026). Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
Category
- Personal Tax Deductions