$5 234 equals the $10 467 annual tuition limit multiplied by the semester requirement of 15 credit hours and divided by the annual
(See next page for Tuition Limit)
(See Qualifying Colleges or Universities for complete list) Is the enrollment within 12 months
* Qualifying tuition is limited to $10 467 per school year
1 See next page for Credit Hours Requirements Spring Term Summer Term Fall Term Interim Total
2 Year Institutions (Credit 25% of tuition not to exceed $350 per tax year)
2013 TUITION TAX CREDIT
2013 TUITION TAX CREDIT Student's First Name and Initial : Student's Last Name Student's Social Security Number:
4 Year Independent Institutions (Credit 25% of tuition paid not to exceed $850 per tax year)
4 Year Public Institutions (Credit 25% of tuition paid not to exceed $850 per tax year)
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
A high school home school program in SC in the manner required by law?
A nonresident taxpayer may claim the credit as long as the qualifying student is a resident The student must be eligible for
A preparatory high school outside SC while being a dependent of a parent or guardian who
A SC high school?
A student attending both the spring and fall semesters at any college or university must complete an annual requirement of 30 credit
A student attending one but not both of the spring and fall semesters must complete a semester credit hours requirement Except
A student in default of a student loan may qualify for those terms beginning after the student pays off the loan A student who
A student who qualifies to include credit hours from 2 year and 4 year institutions within the same taxable year has a maximum
A tuition limit ($10 467 for 2013) applies to students at independent 4 year colleges and universities The tuition limit is the average
Aiken Technical College Central Carolina Technical College Denmark Technical College Florence Darlington Technical College
Allen University Anderson University Benedict College Bob Jones University Charleston Southern University Claflin University
Amount of scholarships and grants < >
an amount equal to the total credit multiplied by the amount of qualified tuition paid by each divided by the amount paid by both
and by qualifying for in state tuition
Annual Credit Hours Requirement
Are you claiming credit hours earned after 4 years from the date the student first enrolled in a
by the South Carolina Commission on Higher Education If the student in 2013 did not attend a full year of college the tuition limit is
Check www sctax org for SC Revenue Ruling # 09 3 for more information
Coker College Columbia College Columbia International University Converse College Erskine College Furman University
COLLEGE SEMESTER + INTERIM/OTHER
COLLEGE SEMESTER CREDIT HOURS REQUIRED
College Technical College of the Lowcountry Tri County Technical College Trident Technical College USC Lancaster USC
Complete one I 319 for all who contributed To determine each individual's credit multiply the total credit by the tuition paid by the
Complete one I 319 for each student This form must be attached to the SC1040
consecutive years from the date of enrollment whether the student takes a break or not
Converse Erskine or Wofford and complete the required
cost of dorm rooms books and meals are not included in tuition
course and if the student graduated from high school before the course began A student seeking a degree at one college or
credit amount of $850
Credit Hours and Tuition Information
Credit Hours Requirements
Credit limit ($850 00 for 4 year College or University or $350 00 for 2 year college or university)
credit Student is entitled to $150 and Parent is entitled to $700
Department it is protected by law from public disclosure In those situations where public disclosure is not prohibited the Family
DEPARTMENT OF REVENUE
Did the student attend one but not both Spring and Fall
Did the student attend one but not both Spring and Fall semester at
Did the student complete the required equivalent
Did the student qualify for in state tuition during the tax year?
Did the student receive a high school diploma from one of the following:
Did the student receive a LIFE or Palmetto Fellows Scholarship for all semesters attended?
Did the student receive the LIFE or Palmetto Fellows Scholarship ? Yes No If yes
Did the student receive this diploma during or after May 2008?
Did you pay the tuition? Yes No
Disability Act and Section 594 of the Rehabilitation Act of 1973 SC Commission on Higher Education
Does a student or qualified individual have to pay taxes in order to claim the credit?
ELIGIBLE FOR TUITION TAX CREDIT
Eligible institutions may authorize equivalent credit hours for those students with a disability as certified under the Americans with
Enter the smaller of 7 or 8 This is your tuition tax credit Enter on SC1040 line 21
Example: Student a senior at Converse in 2013 attends interim and completes 12 credit hours in the spring semester before
Example: Student pays $1 500 in tuition Parent pays the remaining $7 000 If together they are entitled to the maximum $850
Except at the colleges below a $5 234 tuition limit applies when a student attends one but not both of the spring and fall semesters
Form CHE 400 (Students with Disabilities Tuition Tax Credit Verification) is available at www sctax org and must be attached to
graduating from high school?
graduating The credit hours assigned to the terms attended are 6 for the interim plus 12 for the spring semester for a total of 18
grants not used to pay qualified tuition student loans IRC Section 127 educational assistance plans payment for teaching research
Greenville Technical College Horry Georgetown Technical College Midlands Technical College Northeastern Technical College
Has the student ever been found guilty of any felonies? Answer NO if the record has been
hours qualify for the credit?
hours that have been approved by the Disability
How long may I claim the credit?
How many credit hours were completed in 2013? Is it at least 30 credit hours or 30
If an eligible student and a qualifying individual have both contributed to paying qualified tuition then each may claim the credit in
If more than 1 form is completed combine the tuition tax credit amounts and enter on SC1040 line 21
in state tuition and fees In state eligibility requires a student to establish domicile in South Carolina
individual and divide by the amount shown on line 6 Attach a copy of the I 319 to each return
ineligible in the spring semester who becomes eligible for the fall semester must complete the annual requirement for credit
Information For Students With Disabilities
institution However additional time may be granted due to medical necessity as defined by the Commission on Higher Education
INSTRUCTIONS FOR I 319 (TUITION TAX CREDIT) (Rev 8/8/13)
is a legal SC resident?
Is the credit phased out for higher income taxpayers?
It is mandatory that you provide your Social Security number on this tax form if you are an individual taking this credit 42 U S C
Limestone College Morris College Newberry College North Greenville University Presbyterian College Southern Wesleyan
loses a LIFE or Palmetto Fellows Scholarship may qualify for those terms beginning after the loss of the scholarship A student
May a nonresident claim the credit?
May a student who transfers from out of state to an in state college or university become eligible?
Medical University of SC South Carolina State University University of South Carolina USC Aiken USC Beaufort USC Upstate
Month/Year through Month/Year:
Month/Year through Month/Year:
Multiply line 6 by 25% ( 25)
Name of High School: Month/Year Graduated:
Name of Qualified College or University attended during the tax year:
Name of Qualified College or University attended during the tax year:
Name of Qualified College or University in which student was first enrolled: Month/Year First Enrolled:
NAME OF TAXPAYER SOCIAL SECURITY NUMBER
NOTE: The tuition tax credits may not be claimed for more than four consecutive years after the date of enrollment in an eligible
Number of semester hours completed during tax year:
numbers as prescribed for securing proper identification Your Social Security number is used for identification purposes
or other services or veteran educational assistance benefits
Orangeburg Calhoun Technical College Piedmont Technical College Spartanburg Methodist College Spartanburg Community
Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes
Qualified tuition means the amount charged by a college or university as a condition of enrollment and includes required fees The
Qualified tuition paid 2 $ $ $ $ $
qualifying college or university? Answer NO if additional time was granted due to medical
Qualifying Colleges and Universities
recalculated by multiplying $10 467 by the credit hours that apply to all terms attended and divided by the annual 30 hour requirement
Regulation 117 201 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying
requirement of 30 credit hours For each of the following when a student attends one but not both of the spring and fall semesters the
Salkehatchie USC Sumter USC Union Williamsburg Technical College York Technical College
semester and complete at least 15 credit hours?
Semester Credit Hours Requirement
Service Provider at the qualifying institution?
Smaller of lines 2 (Total) or 3 (Enter amount from line 2 if line 3 does not apply )
Social Security Privacy Act Disclosure
STATE OF SOUTH CAROLINA
STUDENT ELIGIBILITY FOR TUITION TAX CREDIT
Student Parent Legal Guardian Other person eligible to claim student as a dependent
Student's tuition limit is (18/30) times $10 467=$6 281
Subtract line 5 from 4
Summer credit hours may not be included in arriving at the semester requirement for credit hours
The Citadel Clemson University Coastal Carolina University College of Charleston Francis Marion University Lander University
The credit does not phase out for higher income taxpayers
The Family Privacy Protection Act
the information necessary for the Department to fulfill its statutory duties In most instances once this information is collected by the
The student could only become eligible by enrolling in the in state college or university within 12 months of graduating high school
the student enrolled in a certificate or diploma program of at least one year?
The student must enroll in an eligible institution within 12 months of graduating from high school The credit is available for 4
The tuition must be claimed in the year in which it is paid The tuition qualifies for the credit if the student qualifies for the credit in
The tuition tax credit is refundable which means that you may claim it even without having a South Carolina income tax liability
the year of payment
To which year does the payment apply?
Tuition limit for 4 year independent College or University (if it applies)
Tuition Limit Information
tuition limit is multiplied by the total credit hours assigned to all terms attended and divided by the annual requirement of credit hours:
tuition paid to public 4 year colleges and universities other than technical or research schools The tuition limit is determined each year
Under the Family Privacy Protection Act the collection of personal information from citizens by the Department of Revenue is limited to
university may transfer to another college or university in order to seek a degree and qualify at both schools
University Voorhees College Wofford College
Was the student admitted enrolled and classified as a degree seeking undergraduate or was
Was the student found guilty of any alcohol or drug related misdemeanor during the year?
Was the student in default on a student loan? Answer NO if the loan was paid in full
What credit limit ($350 or $850) do I use if the student attends 2 year and 4 year institutions within the same tax year?
What do I need to list as a scholarship grant?
What if tuition is paid by more than one person?
What is the tuition limit?
What qualifies as tuition?
When a student qualifies by completing the semester requirement of credit hours does tuition for non semester credit
When did the student enroll in a qualifying institution?
When did the student receive the high school diploma?
when enrolled in one of the colleges below the semester requirement is 15 credit hours during the semester attended The exceptions
When may an ineligible student later become eligible?
who qualifies for in state tuition after enrollment may qualify for those terms to which the in state tuition applies A student
You may claim tuition paid for non semester credit hours only if the student is seeking a degree from the school offering the
You must deduct any scholarship or grant used to pay qualified tuition before calculating the credit Scholarship grants do not include
You must select one of the following: