1350
                                               STATE OF SOUTH CAROLINA                            SC SCH.TC-60 
                                       DEPARTMENT OF REVENUE                                      (Rev. 3/21/22) 
                                                                                                      3724 
 dor.sc.gov                       SOUTH CAROLINA EARNED INCOME TAX CREDIT                             2022
Name                                                                                              SSN or ITIN

Answer these questions to see if you qualify:                                                     Yes            No
 
 A.  Were you a full-year resident of South Carolina in 2022? 
     If you answered No, STOP. You do not qualify for this credit. 
       
 B.  Were you eligible for the Earned Income Tax Credit (EITC) on your 
     federal return for 2022? 
     If you answered No, STOP. You do not qualify for this credit. 

Credit Calculation 
 
 1.  Earned Income Tax Credit (EITC) allowed on your 2022 federal return.................. 1.____________ .00 
                                                                                                  
 2. Credit percentage ....................................................................................................2.____________ 104.17%
                                                                                                  
 3.  South Carolina Earned Income Tax Credit (multiply line 1 by line 2) ......................  3.____________ .00
            Enter this amount on the SC1040TC. 

                                               INSTRUCTIONS
The South Carolina Earned Income Tax Credit is available for  full-year resident individuals. For tax year 
2022, the nonrefundable credit is equal to 104.17% of the federal Earned Income Tax Credit allowed the 
taxpayer.  
 
The credit is phased in over six years until fully phased in for tax year 2023. 
 
     Example: On their 2022 federal return, Taxpayer A's federal Earned Income Tax Credit was $1,190. 
      
     By multiplying $1,190 by 104.17% (the EITC amount allowed by South Carolina in 2022), the 
     taxpayer's South Carolina EITC amount is $1,240. 
      
Attach this completed schedule to your SC1040.  

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) 
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 
117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for 
securing proper identification. Your Social Security Number is used for identification purposes. 
The Family Privacy Protection Act 
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information 
necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected 
by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents 
such information from being used by third parties for commercial solicitation purposes. 

 37241221