Form I-319 - Eligible For Tuition Tax Credit - 2012 Page 4
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4Information For Students With Disabilities
Eligible institutions may authorize equivalent credit hours for those students with a disability as certified under the Americans with
Disability
Act
and
Section
594
of
the
Rehabilitation
Act
of
1973.
SC
Commission
on
Higher
Education
Form CHE-400 (Students with Disabilities Tuition Tax Credit Verification) is available at and must be attached to
your return.
Other Information
1.
What if tuition is paid by more than one person?
If an eligible student and a qualifying individual have both contributed to paying qualified tuition, then each may claim the credit in
an amount equal to the total credit, multiplied by the amount of qualified tuition paid by each, divided by the amount paid by both.
Complete one I-319 for all who contributed. To determine each individual's credit, multiply the total credit by the tuition paid by the
individual and divide by the amount shown on line 6. Attach a copy of the I-319 to each return.
Example: Student pays $1,500 in tuition. Parent pays the remaining $7,000. If together they are entitled to the maximum $850
credit, Student is entitled to $150, and Parent is entitled to $700.
2.
When may an ineligible student later become eligible?
A student in default of a student loan may qualify for those terms beginning after the student pays off the loan. A student who
loses a LIFE or Palmetto Fellows Scholarship may qualify for those terms beginning after the loss of the scholarship. A student
who qualifies for in-state tuition after enrollment may qualify for those terms to which the in-state tuition applies. A student
ineligible in the spring semester who becomes eligible for the fall semester must complete the annual requirement for credit
hours.
3.
What credit limit ($350 or $850) do I use if the student attends 2-year and 4-year institutions within the same tax year?
A student who qualifies to include credit hours from 2-year and 4-year institutions within the same taxable year has a maximum
credit amount of $850.
4.
When a student qualifies by completing the semester requirement of credit hours, does tuition for non-semester credit
hours qualify for the credit?
You may claim tuition paid for non-semester credit hours only if the student is seeking a degree from the school offering the
course and if the student graduated from high school before the course began. A student seeking a degree at one college or
university may transfer to another college or university in order to seek a degree and qualify at both schools.
5.
How long may I claim the credit?
The student must enroll in an eligible institution within 12 months of graduating from high school. The credit is available for 4
consecutive years from the date of enrollment, whether the student takes a break or not.
To which year does the payment apply?
6.
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 year of payment.
7.
May a nonresident claim the credit?
A nonresident taxpayer may claim the credit, as long as the qualifying student is a resident. The student must be eligible for
in-state tuition and fees. In-state eligibility requires a student to establish domicile in South Carolina.
Does a student or qualified individual have to pay taxes in order to claim the credit?
8.
The tuition tax credit is refundable, which means that you may claim it even without having a South Carolina income tax liability.
9.
Is the credit phased out for higher income taxpayers?
The credit does not phase out for higher income taxpayers.
May a student who transfers from out of state to an in-state college or university become eligible?
10.
The student could only become eligible by enrolling in the in-state college or university within 12 months of graduating high school
and by qualifying for in-state tuition.
Social Security Privacy Act Disclosure
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
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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