South Carolina Child and Dependent Care
If you paid someone to care for a child or a dependent so you could work or look for work, you may be able to claim Child and Dependent Care Credit. The Credit is 7% of the federal expense for a full year resident. A part year/nonresident can claim 7% of their prorated federal expenses. Married filing separately cannot claim this credit. The maximum credit allowed for one child is $210. The maximum credit for two or more children is $420.
Eligibility
Taxpayer must live with the person they claim as a dependent for more than six months, taxpayer filing status must not be married filing separate, taxpayer must have earned income from wages,salaries, tips or other taxable income.
(Non)Refundable
Refundable
How To Claim
This credit can be claimed on SC1040.
Child and Dependent Care