SC SCH TC 60: South Carolina Earned Income Tax Credit (Revision 2023-05)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-60 calculates your South Carolina Earned Income Tax Credit at 125% of the Earned Income Tax Credit allowed on your federal return. Enter the calculated credit on SC1040TC and attach the completed schedule to your SC1040.
Who files this form
Use this schedule to claim the South Carolina Earned Income Tax Credit. To qualify, you must:
- Have been a full-year South Carolina resident for the tax year.
- Have been eligible for the Earned Income Tax Credit (EITC) on your federal return for that year.
If you answer “No” to either eligibility question, the form says to stop. You do not qualify for this credit.
What you'll need
Have your federal return available for the tax year. You need the amount of EITC allowed on that return.
The schedule also asks for your name and SSN or ITIN. Its privacy disclosure states that individual taxpayers must provide their Social Security Number.
You will also use SC1040TC to report the calculated credit and SC1040 to attach the completed schedule.
How to file
- Answer the two eligibility questions.
- Enter the EITC allowed on your federal return on line 1.
- Use 125% as the credit percentage on line 2.
- Multiply line 1 by line 2 and enter the result on line 3.
- Enter the line 3 amount on SC1040TC.
- Attach the completed schedule to your SC1040.
The form does not provide a mailing address or e-file instructions.
Common mistakes
- Continuing after answering “No” to either eligibility question. The form says you do not qualify if you were not a full-year South Carolina resident or were not eligible for federal EITC.
- Using the wrong year's schedule for a claim before 2023. The form reminds you to use the TC-60 for the correct tax year. Forms are available at dor.sc.gov/forms.
- Forgetting to enter the calculated credit on SC1040TC or attach the completed schedule to SC1040.
Questions people ask
Can I claim this credit if I was not a full-year South Carolina resident?
No. The credit is available only to full-year resident individuals.
Must I qualify for the federal EITC?
Yes. You must have been eligible for the EITC on your federal return for the same tax year.
How much is the South Carolina credit?
Beginning with tax year 2023, it is 125% of the EITC allowed on your federal return. Multiply that federal amount by 125% to calculate the state credit.
Where do I report the credit?
Enter the calculated credit from line 3 on SC1040TC, and attach the completed TC-60 schedule to your SC1040.