National Guard/Reserve Annual Training/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 a 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 here.

Permanent Disability Retirement Income Included On Federal Return

If disability retirement income was taxed on your federal income tax return for 2003 and you qualify as being permanently and totally disabled, you may be able to exclude this income for South Carolina purposes. To qualify as totally and permanently disabled, you must be unable to be gainfully employed and otherwise eligible for the homestead exemption under Section 12-37-250. Qualifying for disability from one job while still being able to perform another job would not qualify you as totally and permanently disabled and would not qualify you for this deduction.

Note: Third party sick pay reported on W-2 cannot be treated as permanent disability retirement income.

**You must have a copy of a physician's statement that you are permanently and totally disabled.

Subsistence Allowance

Police and all commissioned law enforcement officers paid by SC municipal, county, state governments or the federal government, full-time firefighters and full-time emergency medical service personnel are entitled to subsistence allowances of $5 per regular workday. Your employer should provide you with the number of work days. Enter the number of days below.

Volunteer Firefighters/Rescue Squad/Haz-Mat Members Deduction

Volunteer firefighters and rescue squad/HAZ-MAT members are allowed a $3000 deduction from his or her SC taxable income. Only those volunteer firefighters and rescue squad/HAZ-MAT 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. If you qualify, check the Yes box and we will figure this credit for you.

Out-Of-State Rental/Business Or Real Estate Income Not Taxable To SC

If you have income from out-of-state rental property; a business located outside SC; or gain from real property located out of state, as reported on your federal return, enter this amount. However, personal service income (W-2 or business wages) is taxable to SC no matter where it is earned.

Contributions To The Sc Tuition Prepayment Program Or Sc College Investment Program

You may deduct 100% of any contributions made to the SC Tuition Prepayment Program in 2003. You may deduct 100% of any contribution made to the SC College Investment (Future Scholar) Program made in 2003 through April 15,2004.

Back