This is my first year as a Army reservist for South Carolina and I am Unsure how what to input when it ask National Guard or Reserve Annual Training and Drill Pay. Do I enter the amount from box one on my W2?
Yes, you can enter the Box 1 from your Reservist W2 and it will be subtracted from your South Carolina income.
South Carolina gross income does not include compensation received from the United States or any state for service in a National Guard or a reserve component of the Armed Forces of the United States for
(1) the customary annual training period not to exceed 15 days for guard members or 14 days plus travel time for reserve members,
(2) weekend drills, and
(3) other inactive duty training.
The statute further provides that for National Guard or reserve members called to active duty, South Carolina gross income does not include 15 days of active duty pay received, providing any pay received for completing the annual training period is not excluded on the South Carolina tax return for the tax year.