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Drill Pay and Annual Training Are Not South Carolina Income

South Carolina excludes from gross income the compensation a Guard or Reserve member receives for CUSTOMARY ANNUAL TRAINING — up to 15 days for Guard, 14 days plus travel for reservists — for WEEKEND DRILLS, and for INACTIVE DUTY TRAINING. Most states that exempt military pay stop at active duty and leave drill pay taxable, so this is worth checking against what you have actually been filing. Members called to active duty may deduct 15 days of pay as well.

Verified August 27, 2026

What this benefit is

South Carolina excludes from gross income the compensation a Guard or Reserve member receives for CUSTOMARY ANNUAL TRAINING — up to 15 days for Guard, 14 days plus travel for reservists — for WEEKEND DRILLS, and for INACTIVE DUTY TRAINING. Most states that exempt military pay stop at active duty and leave drill pay taxable, so this is worth checking against what you have actually been filing. Members called to active duty may deduct 15 days of pay as well.

What it's worth: Drill, annual training and inactive duty training pay excluded from South Carolina income

  • Excludes compensation for CUSTOMARY ANNUAL TRAINING — up to 15 DAYS for National Guard, 14 DAYS PLUS TRAVEL for reservists.
  • Excludes WEEKEND DRILLS.
  • Excludes INACTIVE DUTY TRAINING.
  • Members CALLED TO ACTIVE DUTY may deduct 15 days of pay.
  • Most states that exempt military pay leave drill pay taxable. South Carolina does not.
  • Claimed on the annual South Carolina return.
  • The saving depends on your pay and South Carolina's rates.

Who is entitled to it

  • You serve in the U.S. armed forces.
  • Your service is Guard or Reserve.
  • South Carolina income tax.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: With the annual South Carolina return
  1. 1Exclude drill, annual training and inactive duty training pay on the South Carolina return.
  2. 2Count the days carefully: 15 for Guard annual training, 14 plus travel for reservists.
  3. 3If you were called to active duty, ask about the additional 15-day deduction.
  4. 4Check earlier returns. Drill pay is the line most commonly left in, and the Department allows amendments within the statutory period.
  5. 5Keep the Leave and Earnings Statements, which separate drill from any other pay.
Form
South Carolina individual income tax return
File with
South Carolina Department of Revenue
Annual
Claimed once a year.
Worth knowingA Guard member who has been paying South Carolina tax on weekend drill pay has probably been paying tax they do not owe. Check the last few returns.

Sources

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.