According to the instructions for the SC tax return:
Volunteer firefighters, rescue squad workers, volunteer
hazardous material HAZMAT team members, reserve police
officers, Department of Natural Resource (DNR) deputy
enforcement officers, members of the State Guard, and State
Constables are allowed to deduct $3,000.
To enter information on the deduction, please follow these steps:
- Go back into your SC return and continue to the screen Here's the income that South Carolina handles differently.
- Under Public Service, click on the Start/Revisit box next to Volunteer Income. [See Screenshot #1, below.]
- On the next screen, enter the amount and type of your volunteer income. [Screenshot #2]
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