State credits
South Carolina earned income tax credit
South Carolina computes the largest share in the country, 125% of the federal credit, but it is nonrefundable, and from 2026 it is capped at $200.
South Carolina and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$12,590
| Federal EITC | $3,640 |
| South Carolina Earned Income Tax Credit (nonrefundable) | $4,550 |
| Child tax credit, lowers your tax | $1,638 |
| Additional child tax credit, refundable | $2,762 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $57,310.
Nonrefundable: worth only up to your South Carolina income tax. Enter that tax to see the usable amount.
Rules of the South Carolina creditThe South Carolina Earned Income Tax Credit equals 125% of the federal earned income credit for tax year 2025. It is nonrefundable, so it can only bring South Carolina income tax down to zero, and is claimed on Form SC1040TC. Because most households with a large federal credit owe little South Carolina tax, the usable part is usually much smaller than the computed one: a family with $5,000 of state tax could use $5,000 at most. From tax year 2026, a 2026 law caps the credit at $200, according to the Department of Revenue's Information Letter 26-20 of August 2026. A household that used $1,500 for 2025 will therefore be limited to $200 for 2026. Enter your state tax before credits in the calculator to see the usable part for each year.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The South Carolina credit in one table
| Name | South Carolina Earned Income Tax Credit |
| Form | Form SC1040TC |
| Administered by | South Carolina Department of Revenue |
| Tax year 2025 | 125% of the federal credit |
| Tax year 2026 | 125% of the federal credit, capped at $200 |
| Refundable | nonrefundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
The 2026 cap
The cap applies to returns for tax years beginning in 2026, filed in 2027. The Information Letter 26-20 describes it with the other 2026 changes to the state income tax. The 125% rate is unchanged; the cap limits the result.
South Carolina credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $480 | $2,136 | $2,513 | $2,826 |
| $10,000 | $811 | $4,261 | $5,013 | $5,639 |
| $15,000 | $390 | $5,410 | $7,513 | $8,451 |
| $20,000 | $0 | $5,410 | $8,940 | $10,058 |
| $25,000 | $0 | $5,075 | $8,499 | $9,616 |
| $30,000 | $0 | $4,076 | $7,183 | $8,300 |
| $40,000 | $0 | $2,079 | $4,550 | $5,668 |
| $50,000 | $0 | $81 | $1,918 | $3,035 |
| $60,000 | $0 | $0 | $0 | $403 |