RE: Military Retirement Income Deduction for SC for Surviving Spouse. What is considered the "qualified" income (for a Spouse) [DOD was >65]?

[SCGirlFromGA]

My Father was Army. He passed at 68. My Mother, the Surviving Spouse received his Military Pay Benefits until she passed in November of 2024. I see that SC allows you to deduct all military retirement but I'm confused if the "all" differs and is reduced when the Spouse is the receiver. Some where I'm reading it's only a $10,000 deduction when that is the case. What is correct?

[SusanY1]

In South Carolina, 100% of military retirement pay is excluded from income since 2022.  In addition, South Carolina requires a separate $10,000 deduction for non-military retirement income ((for the recipient or the surviving spouse) for taxpayers who are age 65 or older.  

This separate deduction for non-military retirement pay  may be the source of confusion.  It could also be older information out there before the 100% exclusion applied.  

You can see a bit more about the military retirement exclusions, as well as other tax benefits for seniors, in South Carolina HERE.