Line u is for the Consumer Protection Services.
Individuals may deduct the costs incurred in the tax year to purchase a monthly or annual contract or subscription for identity theft protection and identity theft resolution services.
The deduction is only available for:
- Taxpayers who filed a return with the SC Department of Revenue for a tax year between 1998 and 2012, or
- A person whose personally identifiable information was on the return of another eligible person, including minor dependents. South Carolina College Investment Program in 2022 and through April 15, 2023.
Note: The deduction is not available for:
- Individuals enrolled in the identity theft protection and identity theft resolution services offered free of charge by the State, or
- Individuals who deducted the same actual cost as a business expense.
The deduction is limited to $300 for an individual taxpayer and $1,000 for joint returns or a return claiming a dependent.
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