Form Sc Sch. Tc-53 - Energy Efficient Manufactured Home Credit
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21350
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STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
SC SCH. TC-53
ENERGY EFFICIENT
(Rev. 9/24/09)
MANUFACTURED HOME CREDIT
3510
20
Attach to your Income Tax Return
SSN or FEIN
Name As Shown on Tax Return
$ 750.00
Enter $750 if the credit has been certified by the South Carolina Energy Office
...................
1.
1.
NOTE: You may not claim this credit before it has been applied for and certified in
writing by the South Carolina Energy Office.
$
................
2.
Enter your individual or corporate income tax liability before applying any credits
2.
$
.......................
3.
Enter the lesser of line 1 or line 2. This is the amount of credit you can use
3.
Enter this amount on the appropriate tax credit schedule.
General Information
Effective July 1, 2009, a person who purchases a manufactured home from a retail dealership licensed by the South Carolina
Manufactured Housing Board for use in South Carolina which has been designated by the United States Environmental
Protection Agency and the United States Department of Energy as meeting or exceeding each agency’s energy saving
efficiency requirements or requirements under each agency’s ENERGY STAR program may claim a credit against income
tax.
The credit may be claimed beginning July 1, 2009, and no later than July 1 2019.
The South Carolina Energy Office shall adopt rules to develop credit applications and administer the issuance of the credit
and must track and report on the fiscal and energy impact of the program.
NOTE: You may not claim this credit unless it has been applied for and certified by the South Carolina Energy
Office.
For more information, contact the South Carolina Energy Office:
Mail:
South Carolina Energy Office
Attn: Energy Star Manufactured Home Credit
1200 Sumter St., Room 408, Wade Hampton Building
Columbia, SC 29201
Telephone:
803-737-8030
Website:
Line Instructions
Line 1.
Enter $750 if the credit has been certified by the South Carolina Energy Office. You must obtain written
certification from the State Energy Office before claiming this credit. Contact the State Energy Office at any of
the addresses above for information on how to apply for and obtain written certification. Attach the written
certification to your tax return if you are filing a paper return. Keep the written certification with your tax records
if you are filing your return electronically.
Line 2.
Enter your individual or corporate income tax liability before applying any credits. The credit is nonrefundable.
Line 3.
Enter the lesser of line 1 or line 2. This is the full amount of credit available. Unused credit may not be carried
forward. Enter this amount on the appropriate tax credit schedule.
35101013
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