South Carolina has not issued guidance regarding the federal exclusion of unemployment income for tax year 2020.
What if I already filed before the federal exclusion?
If you already filed with unemployment included on return, you do not need to take any additional action with respect to the South Carolina return.
What if I didn't file yet and the unemployment is being excluded from the federal return?
If you have not yet filed, you will need to add back the amount of unemployment compensation excluded from the federal taxable income.
How do I add the unemployment back to my state return?
This is automatically added back to the South Carolina Resident Return.
To add the unemployment to the South Carolina Nonresident return:
- State Section
- Income Subject to Tax
- Enter the portion of Unemployment Compensation taxable to South Carolina (enter the full amount of unemployment income taxable to South Carolina)
What if I filed my state return with the unemployment income excluded on the federal return?
If you filed your return and the unemployment income was excluded on the state return, you may wish to wait for guidance from the state regarding if an amended return is required.