To determine if you qualify for the South Carolina Tuition Tax Credit, please refer to Form I-319. If you have more than one qualifying student, complete a separate Form I-319 for each student as available within the South Carolina State Program. Below is some basic information about this tuition credit.
Annual Credit Hours Requirement:
If a student attending both the spring and fall semesters at a college/university they must complete a yearly requirement of 30 credit hours.
Semester Credit Hours Requirement:
A student attending at least one semester must complete a semester credit hours requirement. Student is required to complete 15 credit hours during the semester. The only exception is if they are enrolled in one of the colleges below. The exceptions are:
- Converse, 12 hours
- Erskine, 13 hours
- Wofford, 12 hours
Summer school classes credit hours are not to be added to the semester credit hours requirement.
Tuition Limit Information:
There is a tuition limit of $11,513 for 2018 for students that are at independent 4-year colleges/universities. The tuition cap is the average amount paid to public 4-year colleges/universities this does not include technical or research schools. The tuition limit is decided annually by the SC Commission on Higher Education.
To view the full instructions and qualifications for the South Carolina Tuition and Tax Credit, please click here.
This credit can be applied for on your South Carolina return within your account by following the steps below:
- State Section
- Edit (blue pencil)
- Tuition Tax Credit