South Carolina Earned Income Tax Credit Calculator
Figure basis: Official South Carolina Department of RevenueThe South Carolina earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 125% of your federal EITC, capped at a $200 total (non-refundable). This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the South Carolina rule to give your state credit. The South Carolina credit is non-refundable. Enter your details to see both your estimated federal EITC and your South Carolina credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from South Carolina Department of Revenue and verified for 2026.
A single filer in South Carolina with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a South Carolina credit of $200.00 (125% of the federal credit, capped at $200).
This credit is non-refundable, so your actual benefit is limited to the South Carolina income tax you owe; it cannot add to a refund.
How the South Carolina EITC works
The South Carolina credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then South Carolina applies 125% of your federal EITC, capped at a $200 total (non-refundable). The South Carolina credit is non-refundable, so it can reduce your state tax to zero but is not paid out beyond that.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
South Carolina EITC = min(federal EITC x 125%, $200) (non-refundable)
Editor's insight: South Carolina's headline 125% comes with a catch
On paper South Carolina offers the highest state EITC percentage in the country, 125% of the federal credit, the result of a six-year phase-in that finished in 2023. The catch is that the credit is non-refundable, so it can only offset South Carolina income tax you actually owe. For the low-income working families the EITC is designed to reach, that limitation often shrinks the real benefit far below the generous-sounding share.
A recent change tightens things further: the page reflects a $200 total cap on the credit beginning with tax year 2026. If that cap applies to you, the 125% rate becomes largely symbolic, because the dollar ceiling, not the percentage, sets your credit. That is a meaningful reversal from a 125% headline, and it is worth confirming against current Department of Revenue guidance before relying on a large number.
The practical takeaway is to treat the 125% figure as a starting point, then apply both the non-refundable limit and the cap. Two families with the same federal EITC can end up with very different South Carolina credits depending on their state tax liability, and now on the $200 ceiling as well. Use the calculator for the gross figure, then check your South Carolina return, where your liability and the cap decide what you actually keep.
South Carolina EITC: frequently asked questions
How much is the South Carolina earned income tax credit?
The South Carolina EITC is 125% of your federal EITC, capped at a $200 total (non-refundable). For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a South Carolina credit of about $200.00. Enter your own details above for your figure.
Is the South Carolina EITC refundable?
The South Carolina credit is non-refundable, so it can reduce your state tax to zero but is not paid out beyond that.
Do I qualify for the South Carolina earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the South Carolina credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026). H.4216 (signed 30 March 2026) limits South Carolina's EITC to a $200 total starting with tax year 2026; the credit is non-refundable (limited to the state tax you owe).
How is the South Carolina EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then South Carolina applies 125% of your federal EITC, capped at a $200 total (non-refundable). This calculator does both steps for you.
Official sources
- South Carolina EITC percentage and refundability: South Carolina Department of Revenue, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.