An individual who is a South Carolina resident for only part of the year may choose one of two filing methods: Complete Schedule NR, including in Column B only those amounts that are taxable to South Carolina, and attach to SC1040, or Important: Please use the form listed under the current tax year if it is not listed under the year you are searching for. SOUTH CAROLINA ADJUSTMENTS Up to $3,000 of qualified taxable retirement income is deductible for resident taxpayers under age 65. Up to $10,000 of qualified taxable retirement income is deductible for resident taxpayers age 65 and older. Line 32 - SOUTH CAROLINA ADDITIONS TO INCOME Attach an explanation of your entry for this line. 1000 GENERAL INSTRUCTIONS 1001 STATUTORY AUTHORITY The authority to establish and enforce the standards and requirements herein, unless otherwise noted, is based upon the South Carolina Code of Laws, 1976, as amended, Sections 24-9-10 through 24-9-50, which read as follows: SECTION 24-9-10. Jail and Prison Inspection Division established in Jan 08, 2020 · South Carolina State Website. Small Business Events in Your Area. Doing Business in the State. Business Licenses, Permits, & Regulations South Carolina Secretary of State Department of Commerce. Taxation. South Carolina Department of Revenue. Employer Links. Department of Labor, Licensing and Regulation Department of Employment and Workforce ... When teachers file their South Carolina Individual Income Taxes using the SC 1040, they can use line 22 on the top of the third page to claim this credit. Teachers will also need to complete an I-360, available on the SCDOR’s website.