Based on what you are saying, it sounds like you are talking about the retirement deduction for South Carolina. In order to get the deduction, each of you must have retirement income that you receive. Up to $10,000 of retirement income can be claimed for this deduction and it will appear on the South Carolina SC1040 form under Subtractions from Federal Taxable Income on line p. If your wife didn't have any retirement income, she wouldn't be eligible to get the deduction.
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