Form Sc Sch.tc-57a - Application For Parental Refundable Credit July 1, 2017 - June 30, 2018 Page 2
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1
2Instructions for Form SC SCH. TC-57A
Purpose of Form
Use SC SCH. TC-57A to apply for the 2017-2018 parental refundable tax credit. This refundable tax credit may not exceed a total of $2
million.
If the Department determines that the total of the credits claimed by all taxpayers exceeds this limit amount, the Department
shall allow credits only up to this amount on a first come, first served basis.
Please submit a separate application for each qualifying student.
General Information
Definitions
“Exceptional needs child”
means a child: (a) who has been evaluated in accordance with this State’s evaluation criteria as
set forth in S.C. Code Ann. Regs. 43-243.1 and determined eligible as a child with a disability who needs special education and related
services in accordance with the requirements of Section 300.8 of the Individuals with Disabilities Education Act or (b) who has been
diagnosed within the last three years by a licensed speech-language pathologist, psychiatrist, or medical mental health
psychoeducational or other comparable licensed health care provider as having a neurodevelopmental disorder, a substantial sensory
or physical impairment such as deaf, blind or orthopedic disability, or some other disability or acute or chronic condition that significantly
impedes the student’s ability to learn and succeed in school without specialized instructional and associated supports and services
tailored to the child’s unique needs.
“Eligible school”
means an independent school including those religious in nature, other than a public school, at which the
compulsory attendance requirements of Section 59-65-10 may be met, that; (a) offers a general education to primary or secondary
school students; (b) does not discriminate on the basis of race, color, or national origin; (c) is located in this State; (d) has an
educational curriculum that includes courses set forth in the state’s diploma requirements, graduation certificate requirements (for
special needs children), and where the students attending are administered national achievement or state standardized tests, or both,
at progressive grade levels to determine student progress; (e) has school facilities that are subject to applicable federal, state and local
laws; (f) is a member in good standing of the Southern Association of Colleges and Schools, the South Carolina Association of
Christian Schools, or the South Carolina Independent School Association; and (g) provides a specially designed program or learning
resource center to provide needed accommodations based on the needs of exceptional needs students or provides onsite educational
services or supports to meet the needs of exceptional needs students, or is a school specifically existing to meet the needs of only
exceptional needs students with documented disabilities.
“Parent”
means the natural or adoptive parent or legal guardian of a child.
“Qualifying student”
means a student who is an exceptional needs child, a South Carolina resident, and who is eligible to be
enrolled in a South Carolina secondary or elementary public school at the kindergarten or later year level for the applicable school year.
“Tuition”
means the total amount of money charged for the cost of a qualifying student to attend an independent school including,
but not limited to, fees for attending the school, textbook fees, and school-related transportation.
Parental Refundable Credits
•
A parent may request the 2017-2018 parental refundable credit for tuition payments made on July 1, 2017 through
June 30, 2018. The TC-57A application may be submitted after each tuition payment.
•
If a qualifying student within the care and custody of an individual receives a tuition scholarship from SC Educational Credit for
Exceptional Needs Children Fund, then the individual may only claim a credit equal to the difference of $11,000 or the cost of
tuition, whichever is lower and the amount of the scholarship.
Specific Instructions
IMPORTANT:
A separate TC-57A application must be completed for each qualifying student.
Parental Refundable Credits
Line 1. Answer the question to determine eligibility for the credit. See definition for "parent," "qualifying student," and "eligible school."
Line 2. Answer the question to determine eligibility for the credit. See definition for "parent," "qualifying student," and "eligible school."
If the answer to Line 1 and Line 2 are “Yes” then you are eligible for the refundable tax credit.
Line 3. Enter the full cost of tuition for the entire 2017-2018 school year.
Line 4. Complete the table in its entirety.
Eligible tuition payment(s) are tuition that have been paid during the period of July 1, 2017
through June 30, 2018. List each tuition payment separately. A statement or a billing invoice from the school will not be
accepted. If tuition is paid in installments, submit a completed application for each payment after that payment has been
made.Enter the date the tuition payment was made (MMDDYY),
the check number or confirmation number if payment was an
electronic payment,
and the tuition payment amount. Complete and submit a separate SC SCH. TC-57A for each
qualifying student who is attending an eligible school.
Signature
Sign and date your application. Mail or email your completed application and any attachments to the address listed at the bottom of the
application.
36562015
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