Who can apply
Revenue lists full-year South Carolina residents who claim federal EITC as eligible.
What help is available
For 2023 and later years, the state rate is 125 percent of federal EITC. A nonrefundable credit cannot reduce state tax below zero; the state lists no carryforward.
Documents to prepare
- Federal return and EITC calculation.
- State residency and income records.
- Correct-year TC-60 and required state schedules.
How to get started
Get the correct form
Calculate the credit
Follow TC-60 and the state return instructions.
File with the return
Include required schedules and save the calculation.
After applying
Keep return copies and ask a tax preparer or Revenue about a disputed calculation.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Is it a cash refund beyond tax owed?
It is nonrefundable, so it cannot reduce state tax below zero.
Can part-year residents claim this state credit?
Revenue lists full-year residents for this credit.
Can unused credit carry forward?
The state credit listing says no carryforward.
Sources and review
Checked October 1, 2026 using Current EIC eligibility and rate, Nonrefundable-credit rules. USA Assistance background guide. Program staff determine eligibility and available assistance.
Historical screenshots: source reference.