I-332: Certificate for Reserve Police Officer, DNR Deputy Enforcement Officer, or Member of the State Guard (Revision 2025-01)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Form I-332 certifies eligibility for an income tax deduction for reserve police officers, DNR deputy enforcement officers, and members of the State Guard. It records the individual's identifying information, the taxable year, and certification by the appropriate su
Who files this form
Complete Form I-332 to certify eligibility for the deduction available to:
- Reserve police officers who met all requirements of Chapter 28, Title 23 of the South Carolina Code of Laws for the entire taxable year.
- SCDNR deputy enforcement officers who met all requirements of Section 50-3-315 for the entire taxable year.
- State Guard members who completed at least 16 hours of training or drill each month, equaling 192 hours in the year, for the entire taxable year.
Eligibility must be certified by the authorized person listed on the form.
What you'll need
To complete the applicable certification, provide:
- Your name and Social Security number.
- The taxable year being certified.
- The printed name, signature, and date of the person authorized to certify your eligibility.
A reserve police officer needs their coordinator-supervisor's signature. An SCDNR deputy enforcement officer needs their supervisor's signature. A State Guard member needs their commanding officer's signature.
How to file
Complete the certification for your role and have the authorized person sign it.
- Paper return: Attach Form I-332 to your Income Tax return.
- Electronic return: Keep Form I-332 with your records.
The form does not provide a mailing address.
Common mistakes
- Claiming more than one deduction: An individual is limited to only one deduction under the provision described on the form.
- Missing the required signature: You are eligible to claim the deduction only if the form is signed by the authorized person for your role.
- Leaving out your Social Security number: Individual taxpayers must provide it on this form.
- Not following the attachment or recordkeeping instructions: Attach the certificate to a paper Income Tax return, or keep it with your records if filing electronically.
Questions people ask
Does Form I-332 state the deduction amount?
No. It says the deduction is determined by the South Carolina Board of Economic Advisors, but it does not list an amount.
Can I claim more than one deduction if I serve in multiple qualifying roles?
No. The form states that an individual is limited to only one deduction.
Where can other volunteers find eligibility requirements?
Volunteer firefighters, rescue squad members, volunteer HAZMAT Response Team members, and volunteer state constables should refer to the SC1040 instructions at dor.sc.gov/forms.
Why does the form require my Social Security number?
The form says your Social Security number is mandatory for individual taxpayers and is used for identification purposes.