Form Sc616 - Notification To Lock In County Designation (Page 2 of 2) in pdf

GENERAL INFORMATION

Purpose of SC616

For purposes of new jobs qualifying for credit on TC-4, TC-4SA, or TC-4SB, the amount of credit a business

receives for each job created is determined in part by the designation of the county where the business’s

facility is located. Beginning January 1, 2011, there are four designations for South Carolina counties, from

Tier I (lowest credit) through Tier IV (highest credit). County designations are updated each year.

Filing SC616 prior to the creation of new jobs eligible for credit allows a company to “lock in” the current Tier II,

III, or IV county designation for jobs created in years 1 through 6 even if the designation changes. However,

filing SC616 does not require the taxpayer to use the designation indicated when the actual designation for the

year in which the job was created is more favorable to the taxpayer.

SC616 is not effective unless filed with the Department before the initial staffing of a new facility or the

expansion of an existing facility.

SC616 is valid for all new jobs created during the original credit period begun by the start-up or expansion of a

business. Any increases in new jobs occurring during this original credit period are automatically included in

the “lock in” period. The credit created in year one is not affected by any future re-designation of the county in

subsequent years after the jobs creation.

Not filing SC616 will not prevent you from claiming new jobs credits.

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form if you are an individual. 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

SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification.

Your social security number is used for identification purposes.

The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department

of Revenue is limited to the information necessary for the Department to fulfill its statutory duties. In most

instances, once this information is collected by the Department, it is protected by law from public disclosure. In

those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such

information from being used by third parties for commercial solicitation purposes.

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Form Sc616 - Notification To Lock In County Designation Page 2