The $1,500 add back is correct. The South Carolina Department of Revenue confirmed in Information Letter #26-4, revised January 12, 2026, that taxpayers must add back several federal deductions when calculating state taxes. This includes the exclusion of qualified tips and overtime pay, passenger vehicle loan interest deductions, and enhanced standard deductions that increased by $750 for single filers and $1,500 for married couples filing jointly under federal law. Hopefully you haven't filed your South Carolina return yet. If you have, you can expect an adjust by the SC DOR.
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