South Carolina Officer or State Guard Certification

Officer or State Guard Certification
I332_01132025.pdf
STATE OF SOUTH CAROLINA

1350

DEPARTMENT OF REVENUE

CERTIFICATE FOR RESERVE POLICE OFFICER,
DNR DEPUTY ENFORCEMENT OFFICER,
OR MEMBER OF THE STATE GUARD

dor.sc.gov
Reserve police officer
I hereby certify that

I-332

(Rev. 1/13/25)
6237

SSN

has met all requirements of Chapter 28, Title 23
Reserve police officer's name

of the South Carolina Code of Laws, applicable to a reserve police officer, for the entire taxable year of

.
Year

Print Coordinator-Supervisor's name

Date

Coordinator-Supervisor's signature

DNR deputy enforcement officer
I hereby certify that

SSN

has met all requirements of Section 50-3-315,
DNR deputy enforcement officer's name

.

of the South Carolina Code of Laws, applicable to a DNR deputy enforcement officer, for the entire taxable year of
Year

Supervisor's signature

Print Supervisor's name

Date

Member of State Guard

SSN

I hereby certify that

has completed a minimum of 16 hours of training
State Guard member's name

.

or drill each month, equaling 192 hours in the year, for the entire taxable year of
Year

Print Commanding Officer's name

Commanding Officer's signature

Date

INSTRUCTIONS
SC Code Section 12-6-1140 (10) provides for a deduction as determined by the South Carolina Board of Economic Advisors,
available to a volunteer firefighter, rescue squad member, volunteer member of a Hazardous Materials (HAZMAT) Response Team,
reserve police officer, South Carolina Department of Natural Resources (SCDNR) deputy enforcement officer, member of the State
Guard, or volunteer state constable. An individual is limited to only one deduction.
Complete this form to certify you are eligible for the deduction available to reserve police officers, SCDNR deputy enforcement
officers, or members of the State Guard.
Refer to the SC1040 instructions, available at dor.sc.gov/forms, for the eligibility requirements for a volunteer firefighter, rescue
squad member, volunteer member of a Hazardous Materials (HAZMAT) Response Team, or a volunteer state constable.
If filing a paper return, attach to your Income Tax return. If filing electronically, keep with your records.
Person authorized to certify eligibility: A reserve police officer is eligible to claim the deduction only if this form is signed by their
coordinator-supervisor. A DNR deputy enforcement officer is eligible to claim the deduction only if this form is signed by their
supervisor. A member of the State Guard is eligible to claim the deduction only if this form is signed by their commanding officer.
Social Security Privacy Act Disclosure
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i)
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation
117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for
securing proper identification. Your Social Security Number is used for identification purposes.

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