Last updated: June 20, 2026
Quick note before you file
This guide is general tax information for South Carolina families. It is not tax, legal, or financial advice. Your credits can depend on income, filing status, children, Social Security numbers, child care costs, school costs, health insurance, and past tax letters. Use official tools or a trained tax helper if your return is not simple.
Bottom line
If you worked in 2025 and live in South Carolina, start with the federal Earned Income Tax Credit, the Child Tax Credit, the Additional Child Tax Credit, and child care credits. These credits may lower your tax bill or increase a federal refund if you qualify.
South Carolina also has a state Earned Income Tax Credit for full-year residents who claim the federal EITC. For 2025 returns, the state credit is nonrefundable and is based on 125% of your federal EITC. Nonrefundable means it can lower South Carolina income tax you owe, but it does not create a state refund by itself if your state tax is already zero.
South Carolina has a new EITC change for later returns. The H. 4216 update from SCDOR says the state EITC is limited to $200 starting with tax year 2026, for returns due April 15, 2027. That change does not apply to 2025 South Carolina returns.
For broader tax help, see ASMOM’s tax assistance guide. For child credit basics, see ASMOM’s child tax credit page.
If you need help before a refund comes
A tax refund is not emergency aid. Refunds can be delayed by missing forms, bank errors, identity checks, child-credit review, or old debts. If you need food, rent, child care, utilities, shelter, or transportation today, look for local help while you work on taxes.
- Call 2-1-1 or use SC 211 to ask for local help with food, housing, utilities, health care, jobs, child care, and tax-prep referrals.
- Start with ASMOM’s South Carolina help page if you need several kinds of support.
- Use ASMOM’s emergency help, SNAP food help, TANF help, and housing help guides if bills cannot wait.
Where to start
1. Check earned income
If you had wages, tips, self-employment, gig work, or cash work, check the IRS EITC page and the EITC Assistant. Child support, unemployment, Social Security, pensions, and interest do not count as earned income for EITC.
2. Check children
If you have a child under 17 at the end of 2025, check the Child Tax Credit and Schedule 8812. If another adult may claim the same child, get help before filing.
3. Check care costs
If you paid for care so you could work or look for work, check the federal care credit and South Carolina’s child and dependent care credit.
Quick tax credit table
| Tax item | What it may help with | Reality check |
|---|---|---|
| Federal EITC | A refundable federal credit for workers with low or moderate income. | You must meet IRS income, filing status, SSN, and child rules. |
| South Carolina EITC | A state credit for full-year residents who claim federal EITC. | For 2025, it is nonrefundable and based on 125% of federal EITC. |
| Child Tax Credit | A federal credit for qualifying children under age 17. | For 2025, it is up to $2,200 per qualifying child. |
| Additional Child Tax Credit | The refundable part of the Child Tax Credit. | For 2025, up to $1,700 per child may be refundable if you qualify. |
| Child care credits | Help with care costs paid so you could work or look for work. | You need the provider’s name, address, tax number, and payment records. |
| Education credits | May help with college or approved training costs. | You usually need Form 1098-T and school cost records. |
Federal Earned Income Tax Credit
The federal EITC is for workers. It can be refundable, which means it may add to a federal refund even if you owe little or no federal income tax. You must file a federal return to claim it.
The IRS sets EITC limits by filing status and number of qualifying children. For 2025 returns filed in 2026, the EITC tables list the limits below. The 2025 investment income limit is $11,950 or less.
| Qualifying children | Maximum 2025 EITC | Income limit for most single filers | Income limit if married filing jointly |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
A child generally must meet IRS relationship, age, residency, and joint-return rules. The child usually must live with you in the United States for more than half the year. If your child lived with you in a shelter, ask a VITA site what records may help if the IRS asks for proof.
Common EITC mistakes
- Claiming a child who did not live with you long enough.
- Using the wrong filing status after separation.
- Leaving out gig, cash, or self-employment income.
- Filing before all W-2 and 1099 forms arrive.
- Letting two adults claim the same child.
South Carolina Earned Income Tax Credit
South Carolina’s EITC is for full-year South Carolina residents who claim the federal EITC. The SC EITC law says the credit is nonrefundable and equals 125% of the federal EITC for full-year resident individual taxpayers.
Because the credit is nonrefundable, it can only reduce South Carolina income tax. If your South Carolina tax is already zero, the state EITC will not create an extra state refund. This is different from the federal EITC, which may be refundable.
To claim South Carolina credits, use current SCDOR forms or approved tax software. SCDOR says most credits require schedules, and the SCDOR credit form may be needed with the SC1040. Filing without the required schedule can cause a credit to be denied or delayed.
Example
If your federal EITC is $1,000, a 125% South Carolina EITC would be $1,250 before the nonrefundable limit applies. If your South Carolina income tax after other items is only $300, the state EITC can lower that tax to zero, but it will not pay the extra $950 as a state refund.
Child Tax Credit and ACTC
The federal Child Tax Credit can help families with a qualifying child under age 17 at the end of 2025. For tax year 2025, the IRS says the Child Tax Credit is worth up to $2,200 per qualifying child. Up to $1,700 may be refundable through the Additional Child Tax Credit if you qualify.
For 2025, you, your spouse if filing jointly, and each qualifying child must meet Social Security number rules for the Child Tax Credit and ACTC. The child must also meet age, relationship, support, residency, dependent, joint-return, and citizenship or resident status rules.
If another parent, grandparent, or relative may claim the same child, do not rush. Tax rules and custody papers can be different. If the issue connects to custody, support, or a court order, South Carolina legal help may be useful, but a legal aid office cannot promise a tax result.
Child and dependent care credits
If you paid for child care so you could work or look for work, check the federal child and dependent care credit. You must usually list the provider’s name, address, and taxpayer identification number. You also need records showing what you paid.
South Carolina also has a child and dependent care credit. The family tax credits page from SCDOR says the credit is calculated at 7% of the federal child and dependent care expense. The maximum state credit is $210 for one child or $420 for two or more children.
Part-year residents and nonresidents usually cannot claim the South Carolina child and dependent care credit unless their resident state offers a similar credit to South Carolina nonresidents. You also cannot claim it if your filing status is Married Filing Separately.
If you need help paying for care now, a tax credit will not pay this week’s bill. ASMOM’s child care help guide may help you check subsidy and local options.
Other credits and deductions
Check these only if they match your year. Do not add a credit just because it sounds helpful.
- Education credits: If you paid college or approved training costs, check IRS education credits. For school aid outside taxes, use ASMOM’s education grants guide.
- Saver’s Credit: If you put money into a retirement plan and your income is within limits, check the IRS Saver’s Credit.
- Premium Tax Credit: If anyone in your tax household had Marketplace health coverage, use Marketplace forms. If advance credit was paid, you generally need Form 8962.
- South Carolina dependent exemption: The SC income tax page lists the 2025 dependent exemption amount as $4,930 for each eligible dependent, including qualifying children and qualifying relatives.
Free filing help in South Carolina
Do not pay for tax prep until you check free options. Some families can file both federal and South Carolina returns free if they start from official pages.
| Option | Best for | What to ask |
|---|---|---|
| SCDOR free filing | South Carolina taxpayers who meet a listed provider’s rules. | Does this provider include free federal and South Carolina filing? |
| IRS Free File | People with 2025 AGI of $89,000 or less who meet partner rules. | Does the partner include free South Carolina filing? |
| VITA or TCE | Simple returns, EITC, CTC, child care credits, older adults, disability, or limited English. | Do you prepare South Carolina returns and state credits? |
| Paid preparer | Business records, rental income, multiple states, or past tax notices. | What is the full fee before I sign? |
SCDOR says free filing providers may have different AGI, age, military, and state rules. You must start from the SCDOR free filing page to make sure the South Carolina return is included. For broader money help, see ASMOM’s financial assistance guide and local resource guide.
Deadlines for 2025 returns
The federal 2025 individual income tax return deadline was April 15, 2026, unless you had a valid federal extension or a special rule applied. If you missed the federal deadline, filing sooner can help reduce later problems.
For South Carolina, SCDOR extended SC filing for all 2025 individual income tax returns to October 15, 2026. No action was needed to use this state filing extension. The extension is only for filing. If you owed South Carolina tax, at least 90% of your 2025 tax liability was still due by April 15, 2026.
If you owe taxes and cannot pay all at once, file anyway and ask about payment options. For South Carolina payments and notices, use MyDORWAY or contact SCDOR.
Refund timing and tracking
Federal law stops the IRS from issuing refunds with EITC or ACTC before mid-February. The hold applies to the whole refund, not just the credit part. Use IRS refund timing for current EITC and ACTC timing.
Track your federal refund with IRS refunds. Track a South Carolina refund with SC refund status. SCDOR says filing online and choosing direct deposit can help reduce errors and speed processing, but no tool can promise a date.
Watch refund advances
A refund advance or refund transfer may cost money or reduce the amount you receive. Ask for the total fee in writing before you agree.
Documents checklist
Gather papers before you file. Missing records can delay a refund or cause a credit to be denied. For a bigger list that also helps with benefit applications, use ASMOM’s documents checklist.
| You may need | Examples | Why it matters |
|---|---|---|
| Identity | Photo ID for you and spouse if filing jointly. | Tax sites need to confirm who is filing. |
| Tax numbers | Social Security cards or ITIN letters. | Credits can be delayed if numbers do not match. |
| Income forms | W-2, 1099, gig records, cash work notes. | EITC depends on earned income and AGI. |
| Child records | School, medical, child care, lease, shelter, or benefit records. | Useful if the IRS asks where the child lived. |
| Child care records | Provider name, address, tax number, and receipts. | Needed for child care credits. |
| Health forms | Form 1095-A for Marketplace coverage. | Needed for Premium Tax Credit filing. |
| Bank details | Routing and account number. | Direct deposit can be faster when the numbers are correct. |
| Tax letters | IRS or SCDOR notices. | Bring letters to VITA, a clinic, or a tax professional. |
If your credit is delayed, audited, or denied
Do not ignore IRS or SCDOR letters. Read the notice, keep the envelope, and write down the date you got it. The letter may ask for proof of income, proof that a child lived with you, proof of relationship, child care records, identity proof, or a form you missed.
If an IRS problem is causing hardship, the Taxpayer Advocate may explain problem-solving steps. If you need help with an IRS dispute and cannot afford a tax professional, ask about taxpayer clinics.
If a tax issue connects to custody, child support, domestic violence, or who can claim a child, you may need more than tax prep. ASMOM’s benefits problem guide can help you organize next steps when a benefits issue is also involved. For support issues, see ASMOM’s child support guide.
Phone scripts
Calling a VITA site
“Hi, I am a single parent in South Carolina. I need help filing my federal and state tax returns. Do you prepare returns with EITC, Child Tax Credit, child care expenses, and South Carolina credits? What should I bring?”
Calling SCDOR
“Hi, I have a question about my South Carolina individual income tax return. I need help with a filing deadline, refund delay, or state credit. What information do you need from me?”
Calling after a tax letter
“Hi, I received a tax notice about EITC, the Child Tax Credit, filing status, or proof for my child. Can you explain the deadline and what documents I should send?”
Calling child care
“Hi, I am filing my taxes and need child care payment records. Can you give me your provider name, address, tax ID, and a statement showing what I paid in 2025?”
Resumen en español
Si usted vive en Carolina del Sur y trabajó en 2025, revise el EITC federal, el EITC de Carolina del Sur, el Child Tax Credit y los créditos por cuidado de niños. Estos créditos pueden bajar sus impuestos o aumentar un reembolso federal si cumple con las reglas.
El EITC de Carolina del Sur para 2025 es para residentes de año completo que reclaman el EITC federal. Es un crédito no reembolsable, asà que puede bajar el impuesto estatal que debe, pero no crea un reembolso estatal por sà solo si su impuesto estatal ya es cero.
Antes de pagar por preparación de impuestos, revise VITA, IRS Free File y las opciones gratis del Departamento de Ingresos de Carolina del Sur. Guarde W-2, 1099, tarjetas de Seguro Social o ITIN, recibos de cuidado infantil, Form 1095-A si tuvo seguro del Mercado, y cartas del IRS o del estado.
FAQ
Does South Carolina have its own EITC?
Yes. South Carolina has a state Earned Income Tax Credit for full-year South Carolina residents who claim the federal EITC. For 2025 returns, it is nonrefundable and based on 125% of the federal EITC.
Is the South Carolina EITC refundable?
No. For 2025 returns, the South Carolina EITC is nonrefundable. It can lower South Carolina income tax you owe, but it does not create a state refund by itself if your state tax is already zero.
What is the 2025 federal EITC maximum?
For 2025 returns, the federal EITC maximum is $649 with no qualifying children, $4,328 with one, $7,152 with two, and $8,046 with three or more qualifying children.
How much is the 2025 Child Tax Credit?
For tax year 2025, the federal Child Tax Credit is up to $2,200 per qualifying child. Up to $1,700 may be refundable through the Additional Child Tax Credit if you qualify.
Why is my EITC refund delayed?
The IRS cannot issue refunds before mid-February for returns claiming EITC or the Additional Child Tax Credit. Errors, missing forms, review, bank issues, and old debts can also delay or reduce a refund.
Where can I get free tax help in South Carolina?
Start with SCDOR free filing, IRS Free File, a VITA or TCE site, or SC 211. Bring ID, tax numbers, income forms, child care records, health coverage forms, and tax notices.
About this guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
A Single Mother is independent and is not a government agency, benefits office, lender, law firm, medical provider, or tax advisor.
Program rules, funding, local availability, and eligibility can change. Always confirm details with the official program before you apply or make decisions.
Verification: Last verified June 20, 2026, next review September 20, 2026.
Corrections: If you see something wrong or outdated, email suggestions@asinglemother.org.
Disclaimer: This article is for general information only. It is not legal, financial, medical, tax, immigration, disability, safety, or government-agency advice.