Author: South Carolina Department of Revenue
This article originally appeared in the Summer 2026 issue of the South Carolina CPA Report
The SCDOR wants to make sure your clients know how to apply for the Pregnancy Resource Tax Credit, which was created this year by the South Carolina Legislature. And if you have clients who took advantage of the automatic Individual Income Tax filing extension and still haven’t filed, don’t forget—that October 15 deadline is coming soon.
If you have clients who donate to certain certified charitable organizations, they may be eligible to claim the Pregnancy Resource Tax Credit.
This year, South Carolina lawmakers created a new tax credit for South Carolina taxpayers who donate to certified charitable organizations that support child and maternal care or victims of human trafficking: the Pregnancy Resource Tax Credit.
If you have clients interested in this credit, here’s what they need to know:
- Taxpayers must apply for and be approved to claim the credit on their Income Tax return. Donor applications for tax years 2025 and 2026 open Sept. 1, 2026.
- Your clients do not have to attach receipts to their initial application. Those making tax year 2026 contributions have up to 60 days from receiving tentative approval from the SCDOR to make and submit their contributions.
- Credits are awarded on a first-come, first-served basis. The credit has an annual cap of $3.5 million.
- The credit amount claimed cannot exceed 50% of a taxpayer’s total tax liability in a tax year. Unused credits can be carried forward for five years.
To claim the Pregnancy Resource Tax Credit, taxpayers must make a donation to an eligible charitable organization that has been certified by the SCDOR. The deadline for organizations to apply for certification for tax years 2025 and 2026 was July 31, 2026. Before your client applies for the credit, make sure to view the list of certified charitable organizations, available no later than August 17, at dor.sc.gov/pregnancy-resource-tax-credit. Donations made to non-certified charitable organizations are not eligible for the credit.
Taxpayers must apply using the Application for Pregnancy Resource Tax Credit (TC-68A), which is also available at dor.sc.gov/pregnancy-resource-tax-credit starting Sept. 1.
Email completed applications and supporting documentation to PregnancyResourceTaxCredit@dor.sc.gov.
Find more information about the Pregnancy Resource Tax Credit, including full eligibility details, in Information Letter #26-14 available at dor.sc.gov/policy.
October’s extension deadline will be here soon
On March 26, due to uncertainty regarding South Carolina’s conformity with the federal Internal Revenue Code, the SCDOR granted an automatic extension to file 2025 South Carolina Individual Income Tax returns until October 15, 2026.
If you have clients who took advantage of the automatic extension and still haven’t filed, don’t let that deadline slip your mind; the 2025 extended return due date is just about two months away.
And remember, that October 15 deadline is for filing returns, not paying any applicable balance. Those payments were due April 15.
Tax Free Weekend: August 7-9, 2026
If you have clients in the retail industry, remember:
- Sales of eligible tax-free items during the annual Tax Free Weekend should be reported and taken as a deduction on the August Sales Tax return, due in September.
- MyDORWAY is the easiest way to file their Sales Tax return.
- More resources, including step-by-step filing instructions, are available at dor.sc.gov/retailer-toolkit.
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