[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302247-105":53,"doc-detail-302247-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","sc-revenue-ruling-24-3-tuition-tax-credit-income-tax","SC Revenue Ruling - 24-3 - Tuition Tax Credit (Income Tax)","","South Carolina Department of Revenue SC Revenue Ruling #24-3 explains the Tuition Tax Credit under the income tax provisions of S.C. Code Ann. § 12-6-3385. The ruling addresses whether the credit is refundable, how the credit amount is calculated at 50% of qualifying tuition (subject to a $1,500 annual cap), how it is claimed using Form I-319 with the SC1040 return, and whether multiple qualifying students can be claimed on one return. It also outlines which higher-education institutions qualify and references applicable statutes and prior rulings.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sc-revenue-ruling-24-3-tuition-tax-credit-income-tax/302247/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sc-revenue-ruling-24-3-tuition-tax-credit-income-tax/302247.png","ImageObject",442,249,{"name":88,"@type":89},"4398046744996","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Is the Tuition Tax Credit refundable in South Carolina?","Question",{"text":108,"@type":109},"Yes. A refundable tax credit reduces income tax liability, and if the credit exceeds the tax owed, the difference is refunded. Taxpayers with zero South Carolina tax liability may claim the credit and receive a refund equal to the credit amount.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the Tuition Tax Credit amount calculated and capped?",{"text":113,"@type":109},"The credit equals 50% of qualifying tuition paid during the tax year, up to a maximum credit amount of $1,500 per year. The same maximum applies for both two-year and four-year institutions.",{"name":115,"@type":106,"acceptedAnswer":116},"How do taxpayers claim the Tuition Tax Credit?",{"text":117,"@type":109},"Taxpayers must use Form I-319 and attach it to the South Carolina individual income tax return (SC1040). Because Form I-319 is year-specific, taxpayers must use the correct version for the tax year in which the credit is claimed.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302247,1790156178,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":60,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":35,"language":134,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":135,"faqs":136,"seo_title":137,"seo_description":61,"update_tm":138,"read_time":139},4398046744996,"STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE  \n300A Outlet Pointe Blvd., Columbia, South Carolina 29210 P.O. Box 125, Columbia, South Carolina 29214-0575  \nSC REVENUE RULING \\#24-3  \nSUBJECT: Tuition Tax Credit  \n(Income Tax)  \nEFFECTIVE DATE: Applies to all periods open under the statute.  \nSUPERSEDES: S.C. Revenue Ruling \\#09-3  \nREFERENCES: S.C. Code Ann. § 12-6-3385  \nAUTHORITY: S.C. Code Ann. § 12-4-320  \nS.C. Code Ann. § 1-23-10(4)  \nS.C. Revenue Procedure \\#09-3  \nSCOPE: The purpose of a Revenue Ruling is to provide guidance to the public.  \nIt is an advisory opinion issued to apply principles of tax law to a set offacts or general category of taxpayers. It is the Department’s position until superseded or modified by a change in statute, regulation, court decision, or another Department advisory opinion.  \nS.C. Code Ann. § 12-6-3385 provides for a refundable individual income tax credit for tuition paid to an institution of higher learning, or other designated institution, during the tax year. To qualify for the credit, students must meet the requirements found in the credit statute.  \nThis advisory opinion provides answers to common questions about the Tuition Tax Credit.  \nI. General Credit Questions  \n1. Is the Tuition Tax Credit a refundable tax credit?  \nYes, the Tuition Tax Credit is a refundable tax credit. A refundable tax credit directly reduces income tax liability, and if the amount of the credit is greater than the amount of tax owed, the difference is refunded to the taxpayer. Taxpayers with zero South Carolina tax liability may take a refundable tax credit and receive a refund equal to the credit amount.  \n2. What is the credit amount?  \nThe credit is 50% of the qualifying tuition 1 paid during the tax year, up to a maximum credit amount of $1,500 per year. The maximum credit amount is the same for both twoyear and four-year institutions2.  \nTuition paid in a tax year may include amounts paid for the spring and fall semesters, summer and interim terms, and pre-payments for the spring semester of the next tax year.  \n3. How is the credit claimed?  \nUse Form I-319 to claim the credit. This form must be attached to the South Carolina individual income tax return (SC1040) . The I-319 is a year-specific form, so taxpayers must use the correct version for the tax year in which the credit is claimed.  \n4. Can the credit be claimed for more than one qualifying student3 on a single income tax return?  \nYes. In some situations, tuition is paid for more than one qualifying individual included on a single income tax return. For example, a person may have multiple dependents who are qualifying students, or spouses filing jointly may both be qualifying students. The Tuition Tax Credit can be claimed for each qualifying student. A separate Form I-319 should be completed and attached for each student claiming the credit.  \nII. Qualifying Institutions  \n5. Which institutions (or schools) qualify for the credit?  \nQualifying institutions are institutions of higher learning or designated institutions, including:  \n1. Any South Carolina state-supported post-secondary educational institution, including technical and comprehensive educational institutions;4  \n2. An independent eleemosynary junior or senior college in South Carolina whose major campus and headquarters are located within South Carolina and which is accredited by the Southern Association of Colleges and Secondary Schools; 5  \n1 Qualifying tuition is discussed in Section IV, Tuition and Limits.  \n2 2017 Act No. 40, Section 18.A increased the credit amount for two-year and four-year institutions. Prior to this increase, the maximum credit was $350 for two-year institutions and $850 for four-year institutions.  \n3 Qualifying student is discussed in Section III, Qualifying Students.  \n4 S.C. Code Ann. § 59-103-5  \n5 S.C. Code Ann. § 59-113-50(1)  \n3. A public or independent bachelor’s level institution chartered before 1962 whose major campus and headquarters are loc","cbCaimqvZlAantIP","https://ap.wps.com/l/cbCaimqvZlAantIP","pdf",352196,"English","# Tuition Tax Credit (Income Tax) - General Credit Questions\n## Refundable status\n## Credit amount and limits\n## How to claim the credit\n## Claiming for multiple qualifying students\n# Qualifying Institutions\n## Eligible institution types\n## List of qualifying South Carolina schools\n# Institutions That Do Not Qualify","[{\"question\":\"Is the Tuition Tax Credit refundable in South Carolina?\",\"answer\":\"Yes. A refundable tax credit reduces income tax liability, and if the credit exceeds the tax owed, the difference is refunded. Taxpayers with zero South Carolina tax liability may claim the credit and receive a refund equal to the credit amount.\"},{\"question\":\"How is the Tuition Tax Credit amount calculated and capped?\",\"answer\":\"The credit equals 50% of qualifying tuition paid during the tax year, up to a maximum credit amount of $1,500 per year. The same maximum applies for both two-year and four-year institutions.\"},{\"question\":\"How do taxpayers claim the Tuition Tax Credit?\",\"answer\":\"Taxpayers must use Form I-319 and attach it to the South Carolina individual income tax return (SC1040). Because Form I-319 is year-specific, taxpayers must use the correct version for the tax year in which the credit is claimed.\"}]","SC Revenue Ruling - 24-3 - Tuition Tax Credit (Income Tax) | PDF",1789791083,6]