Form I-319 - Student Eligibility For Tuition Tax Credit

INSTRUCTIONS FOR I-319 (TUITION TAX CREDIT)

(Rev. 8/8/13)

Qualifying Colleges and Universities

4-Year Public Institutions (Credit - 25% of tuition paid, not to exceed $850 per tax year)

The Citadel, Clemson University, Coastal Carolina University, College of Charleston, Francis Marion University, Lander University,

Medical University of SC, South Carolina State University, University of South Carolina, USC Aiken, USC Beaufort, USC Upstate,

Winthrop University

4-Year Independent Institutions (Credit - 25% of tuition paid, not to exceed $850 per tax year)

Allen University, Anderson University, Benedict College, Bob Jones University, Charleston Southern University, Claflin University,

Coker College, Columbia College, Columbia International University, Converse College, Erskine College, Furman University,

Limestone College, Morris College, Newberry College, North Greenville University, Presbyterian College, Southern Wesleyan

University, Voorhees College, Wofford College

Qualifying tuition is limited to $10,467 per school year.

2-Year Institutions (Credit - 25% of tuition not to exceed $350 per tax year)

Aiken Technical College, Central Carolina Technical College, Denmark Technical College, Florence-Darlington Technical College,

Greenville Technical College, Horry-Georgetown Technical College, Midlands Technical College, Northeastern Technical College,

Orangeburg-Calhoun Technical College, Piedmont Technical College, Spartanburg Methodist College, Spartanburg Community

College, Technical College of the Lowcountry, Tri-County Technical College, Trident Technical College, USC Lancaster, USC

Salkehatchie, USC Sumter, USC Union, Williamsburg Technical College, York Technical College

Credit Hours Requirements

Annual Credit Hours Requirement

A student attending both the spring and fall semesters at any college or university must complete an annual requirement of 30 credit

hours.

Semester Credit Hours Requirement

A student attending one but not both of the spring and fall semesters must complete a semester credit hours requirement. Except

when enrolled in one of the colleges below, the semester requirement is 15 credit hours during the semester attended. The exceptions

are:

COLLEGE

SEMESTER CREDIT HOURS REQUIRED

Converse

Erskine

Wofford

Summer credit hours may not be included in arriving at the semester requirement for credit hours.

NOTE:

The tuition tax credits may not be claimed for more than four consecutive years after the date of enrollment in an eligible

institution. However, additional time may be granted due to medical necessity as defined by the Commission on Higher Education.

Tuition Limit Information

What is the tuition limit?

A tuition limit ($10,467 for 2013) applies to students at independent 4-year colleges and universities. The tuition limit is the average

tuition paid to public 4-year colleges and universities other than technical or research schools. The tuition limit is determined each year

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

recalculated by multiplying $10,467 by the credit hours that apply to all terms attended, and divided by the annual 30 hour requirement.

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.

$5,234 equals the $10,467 annual tuition limit multiplied by the semester requirement of 15 credit hours and divided by the annual

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

tuition limit is multiplied by the total credit hours assigned to all terms attended and divided by the annual requirement of credit hours:

COLLEGE

SEMESTER

INTERIM/OTHER

Converse

Erskine

Wofford

Example: Student, a senior at Converse in 2013, attends interim and completes 12 credit hours in the spring semester before

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.

Student's tuition limit is (18/30) times $10,467=$6,281.

Form I-319 - Student Eligibility For Tuition Tax Credit - 2013 Page 3

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