Drake Tax - SC - Subsistence Allowance for Police, Fire, and Emergency Personnel

To enter the subsistence allowance for South Carolina police, fire, and emergency personnel, go to SC screen 2. Enter the number of regular workdays that qualify for subsistence allowance on SC screen 2, line s. The system will automatically multiply this number by the rate of $8.00 per regular workday.

Per the SC 1040 Instructions:

"Police and all commissioned law enforcement officers paid by South Carolina municipal, county, or state

governments or the federal government, full-time firefighters, and full-time emergency medical service

personnel are entitled to a subsistence allowance of $8 per regular workday. Your employer should

provide you with the number of work days."