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South Carolina Child and Dependent Care Credit

South Carolina income tax credit calculated as a percentage of the federal child and dependent care expense credit. For caregiver use, this is relevant when an adult dependent or spouse meets federal dependent-care rules; it is not a standalone state family caregiver credit.

South Carolina allows a Child and Dependent Care Credit for qualifying expenses. For tax year 2025, the instructions state that a full-year resident calculates the credit at 7% of the federal child and dependent care expense; the maximum South Carolina credit is $210 for one qualifying person or $420 for two or more. This record is caregiver-relevant only where the cared-for adult qualifies under the federal child/dependent-care rules.

Services

South Carolina allows a Child and Dependent Care Credit for qualifying expenses. For tax year 2025, the instructions state that a full-year resident calculates the credit at 7% of the federal child and dependent care expense; the maximum South Carolina credit is $210 for one qualifying person or $420 for two or more. This record is caregiver-relevant only where the cared-for adult qualifies under the federal child/dependent-care rules.

How to apply

Use the official program page for application details: official program page.

  • cdctc (companion): Federal CDCTC may also apply for dependent care expenses