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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