These include earned income credit, education credits and child care credit.

Although South Carolina does not tax any state income tax refund included in federal gross income, interest received from the Department is subject to tax in South Carolina. If something is persistently confusing, talk to an experienced tax preparer. You have a choice of filing a traditional paper tax return or a paperless tax return by using an electronic filing method. You can use Form 2848, Power of Attorney and Declaration of Representative. Interest from the following list of securities is exempt from South Carolina income tax.

Also, your tax may be lower, and you may be able to claim the earned income credit. Head of household or qualifying widower with dependent child. Calculate the tax bill using each of the married filing statuses. You may be able to file as head of household if you meet all the following requirements.

In general, your filing status depends on whether you are considered unmarried or married. Dependent Member of Household under age 12 Deduction per c. If more than one filing status applies to you, choose the one that will give you the lowest tax. See Code Section 12-6-1170 and Internal Revenue Code Section 408. You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. If your spouse itemizes deductions, you cannot claim the standard deduction. This can apply to you even if you are not divorced or legally separated. Estimated tax payments are made by filing Form SC1040ES. Your spouse did not live in your home during the last 6 months of the tax year.

Your deduction is reduced or eliminated if your income is more than a certain amount. The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Check filing status 4 if you and your spouse file separate returns. However, the taxpayer can still meet this test if not claiming an exemption for the child only because the non-custodial parent may claim an exemption for the child. You can change your filing status by filing an amended return using Form 1040X. Students attending a full year at a traditional semester school can meet the 30 credit hour requirement in any combination of hours completed during the winter, interim, spring, summer, and fall terms in the current tax year. The person who gets child support does not have to report that money as income. These include earned income credit, education credits and child care credit. Social Security benefits taxed for federal purposes are not subject to tax in South Carolina.