How to apply for South Carolina income tax: age 65 and older deduction and retirement income deduction

Who it's for

South Carolina residents can take a $15,000 deduction against any South Carolina income starting in the tax year they turn 65. People 65 or older can also deduct up to $10,000 of qualified retirement income from their own plan (up to $3,000 if under 65), but any retirement deduction reduces the $15,000 age deduction. Social Security and railroad retirement taxed on the federal return are not taxed by South Carolina. Claim the deductions on your SC1040 state income tax return.

What you'll need

• SC1040 state income tax return
• Federal return (federal adjusted gross income)
• Forms 1099-R for retirement income

Where to apply

What to say when you call

"Hello, I'm calling to ask about South Carolina income tax: age 65 and older deduction and retirement income deduction. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need sC1040 state income tax return, federal return (federal adjusted gross income), forms 1099-R for retirement income — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Renewals

annual