South Carolina Income Tax Question re: dependents (Welcome: credit, exemptions)

[Mjames]

I was taking a quick look at the form for filing South Carolina income tax today and noticed the deduction or exemption for dependents is for dependents under 6 years old. This will be the first time I have filed an income tax return in SC and am wondering the rationale for only being able to claim dependents under 6 years old.

Can anyone shed some light on this item?

Thanks!

[Pat Grissinger]

You can go to www.irs.gov or call any local tax preparer and they are ususally glad to answer simple questions for free.

[usc_gal98]

Welcome to the South Carolina Department of Revenue

That is the South Carolina main website for income tax information.
You can claim children over the age of 6 years in SC.

[myrc60]

You may be looking at an additional credit for children under the age of 6. Both of my children are over 6 and I've claimed both of them for as long as I've filed to SC.

[janrey]

South Carolina takes your after exemption income from the Federal Form so you've already deducted your children and anything else that isn't added back per the instructions. South Carolina it seems also gives an additional deduction for children under 6 or if you or your spouse is over 65 and another for retirement under 65. Use a tax program, it'll catch all this for you.

[travior]

The South Carolina child tax exemption for children under the age of 6 is an ADDITIONAL exemption to the exemptions allowed by the federal government.

Basically, you take your Federal Taxable Income amount and subtract and additional $3500 from your taxable income. This lower number becomes your South Carolina Taxable amount.

i.e.:
If your Federal Taxable Income is, say $34,631 and you have two childern that did not turn 6 during the 2008 tax year, you can subtract $7,000 from the Federal amount. Your SC taxable income would be $27,631 and that would be the amount you look up in the tax tables to find what your tax amount is.

[Mjames]

Thank you to all that answered. I did not understand the additional exemption at first.

Thanks again!!