A subsistence allowance of $8.00 per regular workday are allowed for police and all commissioned law enforcement officers who are paid by South Carolina municipal, county, or state governments or the federal government, and full-time firefighters and emergency medical service personnel.
Your employer should provide you with the number of workdays you are entitled to use for this deduction.
Please complete the following to add your Subsistence Allowance:
- Open your return.
- Click on State in the column on the left side.
- Go through your state interview until the screen named Here's the income that South Carolina handles differently
- Scroll down to Subsistence Allowance under Public Service. Click Start.
- Follow the on-screen instructions.
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