Under South Carolina's 1999 guidance, who qualified for the refundable college tuition tax credit and how was it calculated?
Apply this to your situation
This page answers the general question as of 1999. Ezel answers yours, under current South Carolina tax law, with citations.
Plain-English summary
South Carolina Revenue Ruling #99-4 explained the state's then-new refundable individual income-tax credit for college tuition, effective for tax years beginning after 1997.
Under the 1999 guidance, a qualifying student generally had to be a recent South Carolina high-school graduate or qualifying resident dependent, qualify for in-state tuition, enter an eligible undergraduate degree or qualifying certificate or diploma program, remain in good standing, and complete at least 15 credit hours for each regular semester enrolled during the tax year. GED recipients, Palmetto Fellowship and LIFE Scholarship recipients, certain loan defaulters, and students with specified criminal or delinquency records were excluded under the stated rules.
The historical credit equaled 25% of qualifying tuition after scholarship grants used for tuition. The ruling capped the credit at $850 for a student attending a four-year institution and $350 for a student attending a two-year institution, with an $850 annual maximum when both were attended. The student or a person who paid the tuition and could claim the student as a federal dependent could claim the credit. Because it was refundable, it could produce a refund even when no South Carolina income tax was owed.
What this means for you
Students and families
Paying tuition alone was not enough. Eligibility depended on high-school history, timing of college enrollment, in-state tuition status, program and institutional status, completed hours, scholarships, and statutory exclusions.
Tax preparers
Scholarship grants applied toward tuition reduced the qualifying amount. The ruling did not treat student loans, specified employer assistance, payments for student services, veterans' educational benefits, gifts, savings, or the identified education-account payments as scholarship grants.
Historical researchers
The institution list, 1998 tuition averages, credit caps, forms, contact details, and examples reflect the program's original administration. RR #09-3 later provided updated guidance, so this ruling should be read as historical background.
Common questions
Q: Was the credit refundable?
A: Yes. The ruling said it reduced South Carolina income tax and could provide a refund if no tax was owed.
Q: What expenses counted as qualifying tuition?
A: Undergraduate tuition and required enrollment fees at qualifying institutions. Books, room and board, student activities, athletics, meal plans, insurance, equipment, transportation, and personal or family expenses did not count.
Q: Did scholarship grants reduce the credit?
A: Yes, when used toward tuition. Grants not used to pay tuition did not reduce the qualifying amount.
Q: Who could claim the credit?
A: The tuition-paying student or an individual who paid the tuition and could claim the student as a dependent on the individual's federal return. The maximum applied per student.
Q: How long did the ruling allow the credit?
A: It described a four-consecutive-year period beginning with first enrollment, which could span portions of five tax years and no more than eight consecutive regular semesters, subject to its stated exception for medical necessity.
Q: Is RR 99-4 current filing guidance?
A: No. It describes the original 1998-era program. Later RR #09-3 updated the guidance, and current statutes and Department instructions must be checked.
Citations and references
- S.C. Code Ann. § 12-6-3385 — historical college tuition credit
- S.C. Code Ann. § 59-103-5 — public institutions
- S.C. Code Ann. § 59-113-50 — independent institutions
- IRC § 127 — educational assistance distinguished from scholarship grants
- Act No. 418 of 1998 — legislation identified by the ruling as adding the credit
- SC Revenue Ruling #09-3 — later updated college tuition credit guidance
Source
- Landing page: SC Advisory Opinion Search
- Original PDF: RR99-4.pdf
Original ruling text
State of South Carolina
Department of Revenue
301 Gervais Street, P.O. Box 125, Columbia, South Carolina 29214
SC REVENUE RULING #99-4
SUBJECT:
College Tuition Tax Credit
(Income Tax)
EFFECTIVE DATE:
Tax years beginning after 1997
SUPERSEDES:
All previous documents and any oral directives in conflict
herewith.
REFERENCES:
S. C. Code Ann. Section 12-6-3385 (Supp. 1999)
AUTHORITY:
S. C. Code Ann. Section 12-4-320 (Supp. 1999)
SC Revenue Procedure #97-8
SCOPE:
A Revenue Ruling is the Department of Revenue’s official
advisory opinion of how laws administered by the Department
are to be applied to a specific issue or a specific set of facts, and
is provided as guidance for all persons or a particular group. It is
valid and remains in effect until superseded or modified by a
change in the statute or regulations or a subsequent court
decision, Revenue Ruling or Revenue Procedure.
On June 19, 1998, the Governor signed Act No. 418 to add Code Section 12-6-3385.
This section provides a refundable individual income tax credit for college tuition
effective for tax years beginning after 1997. The purpose of this ruling is to address some
common questions that have arisen concerning this tax credit.
QUESTIONS:
- Who is an eligible student?
To qualify for the tuition tax credit, an individual enrolled in an institution of higher
learning must meet all of the following requirements: - have graduated from high school during or after May 1997;
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2. within 12 months before enrolling in the institution of higher learning:
a. graduated from a South Carolina high school,
b. completed a South Carolina high school home school program, or
c. graduated from a preparatory high school outside of South Carolina while a
dependent of a parent or guardian who is a legal resident of South Carolina has
custody of the student;
- be eligible for in-state tuition;
- be admitted, enrolled, and classified as a degree-seeking undergraduate or be
enrolled in a certificate or diploma program of at least 1 year and be in good
standing at the institution (whether or not a student is in good standing is
determined by the qualifying institution); and, - have completed at least 15 credit hours a semester (or its equivalent) as determined
by the Commission on Higher Education for every regular semester ending during
the tax year for which the student was enrolled. (A student is considered to have
“completed” a course regardless of the grade achieved, however, a student
receiving an incomplete or withdrawing from a course is not considered to have
“completed” a course for purposes of the 15 credit hour requirement.)
NOTE: There is not a minimum Scholastic Aptitude Test (SAT) requirement or grade
point average requirement to qualify for the tuition credit, however, the student must be in
good standing at the institution to claim the credit. - Who is not an eligible student?
The tuition tax credit is not available to an individual enrolled in an institution of higher
learning who: - obtained a GED;
- is a Palmetto Fellowship recipient;
- is a Legislative Incentives for Future Excellence (LIFE) Scholarship recipient;
- is in default of a federal Title IV or South Carolina educational loan or owes a
refund on a student financial aid program; or, - has been adjudicated delinquent or been convicted or pled guilty or nolo
contendere to any felonies, or any alcohol or drug related offenses. (NOTE: This
ineligibility requirement does not apply to a student whose record has been
expunged.)
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3. Can a student who does not currently meet the credit requirements later qualify?
Yes. A student may currently be a Palmetto Fellowship or LIFE scholarship recipient or
be in default of a student loan, but later lose the scholarship or repay the loan. At such
time when the student meets all the tuition credit eligibility requirements, the student is
eligible for the tuition credit for the remaining time in the 4-year credit period. (See
Question 12 for the maximum years a credit may be claimed.)
For example, a student is a LIFE scholarship recipient for the 1998-1999 school year (fall
1998 and spring 1999 semesters), but does not qualify for the LIFE scholarship in the
1999-2000 school year (fall 1999 and spring 2000 semesters.) The student is a qualifying
student meeting all requirements of the tuition tax credit in the fall 1999 semester and
may claim the tuition tax credit for that semester providing the student completed 15
credit hours in both the spring 1999 and fall 1999 semesters. The student may not claim
the credit for the spring 1999 semester since the student was a LIFE scholarship recipient.
- What institutions qualify?
Currently tuition paid to the institutions of higher learning listed in Exhibit A qualifies for
the credit. The list of institutions in Exhibit A is derived from the following statutory
criteria for qualifying institutions of higher learning and designated institutions: - A South Carolina public institution is any state-supported-post secondary
educational institution, including technical and comprehensive educational
institutions. See South Carolina Code Section 59-103-5. - An independent institution is any independent eleemosynary junior or senior
college in South Carolina whose major campus and headquarters are located
within South Carolina and which is accredited by the Southern Association of
Colleges and Secondary Schools. See South Carolina Code Section 59-113-50. - A public or independent bachelor’s level institution chartered before 1962 whose
major campus and headquarters are located within South Carolina; - An independent bachelor’s level institution which has attained an Internal Revenue
Code Section 501(c)(3) tax status and is accredited by the Southern Association of
Colleges and Secondary Schools or the New England Association of Colleges and
Schools; or - A public or independent two-year institution which has attained an Internal
Revenue Code Section 501(c)(3) tax status.
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5. What institutions do not qualify?
An institution does not qualify if its sole purpose is:
- religious or theological training, or
- granting professional degrees.
- What qualifies as tuition?
Qualifying tuition is the amount charged by a 2-year or 4-year public institution of higher
learning, including required fees, necessary for undergraduate enrollment.
Qualifying tuition at an independent institution is, however, defined as the “average
tuition at the 4-year public institutions of higher learning,” not to exceed the actual tuition
charged. The average tuition at 4-year institutions of higher learning has been determined
by the Commission on Higher Education to be $3,454 per school year or $1,727 per
regular semester for the spring 1998 semester and the 1998-1999 school year (fall 1998
and spring 1999 semesters.) See Questions 16, 17, and 18 for credit computations for
schools on a traditional semester system and for schools not on a traditional semester
system.
Required fees do not include fees or charges for books, room and board, student
activities, athletics, meal plans, insurance, equipment, transportation, or personal, living,
or family expenses. - What are scholarship grants that reduce tuition?
Any amounts received toward tuition payment by scholarship grants must be deducted
before calculating the credit. Examples of scholarship grants include academic
scholarships, athletic scholarships, South Carolina tuition grants, Pell grants, and
Supplemental Educational Opportunity Grants. Grants which do not reduce tuition, and
are not used to pay tuition, e.g., a grant for room and board, are not deducted from tuition
before calculating the credit.
Scholarship grants do not include student loans, educational assistance plans under
Internal Revenue Code Section 127, payments for teaching, research or other services
performed by the student whether or not required as a condition for receiving a tuition
reduction, or veteran educational assistance benefits. Therefore, tuition amounts paid
with the student’s earnings, a loan, a gift, inheritance, or personal savings constitute
tuition paid by the student for purposes of the tuition tax credit.
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Further, to the extent contributions to the South Carolina Tuition Prepayment Program are
considered paid by the student (beneficiary of the Program), the prepayment amounts
constitute tuition paid by the student. Likewise, if tuition is paid by the student with
money from an Education IRA, the payment constitutes tuition paid by the student
(beneficiary of the IRA.) In both instances, the qualifying student, not the parent, is
eligible to claim the tuition tax credit.
- What is the credit amount?
For a student attending a 4-year institution, the credit is equal to 25% of the tuition paid
during a taxable year, not to exceed $850.
For a student attending a 2-year institution, the credit is equal to 25% of the tuition paid
during a taxable year, not to exceed $350.
For a student attending both a 2-year and a 4-year institution in the same tax year, the
credit is equal to 25% of the tuition paid during the taxable year, not to exceed $850. The
credit amount for any student per tax year may not exceed $850 in any circumstance.
NOTE: Before calculating the credit amount two adjustments may be necessary: - Students attending an independent institution must reduce the actual tuition paid to
that of the “average tuition at the four-year public institutions of higher learning,”
not to exceed the actual tuition charged. See Question 6 for the average tuition
amounts to use in computing the 1998 credit amount and Exhibit A for a list of 4year independent institutions. NOTE: The “average tuition” amount will be
adjusted annually by the Commission on Higher Education, and - Scholarship grants received toward tuition payments must be deducted from
qualifying tuition.
If both adjustments apply, they must be made in the order listed above. - When is the credit first available?
The credit is effective for taxable years beginning after 1997 for students graduating from
high school during or after May, 1997. Accordingly, amounts paid for tuition in the 1998
tax year (winter/interim term 1998, spring semester 1998, summer semester 1998, fall
semester 1998, and tuition prepaid in 1998 for the spring 1999 semester) for qualifying
students, should be used to determine the tuition tax credit claimed on the 1998 South
Carolina individual income tax return due April 15, 1999. Amounts paid in the 1997 tax
year are not eligible for the credit.
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NOTE: The requirement for completion of at least 15 hours a semester is based on every
regular semester in which the student is enrolled during the tax year and is not based on
each semester offered during the school year.
Examples best explain when the credit is first available. The examples assume the
students are qualifying students enrolled in a qualifying institution on a traditional
semester system.
EXAMPLES
TAX
YEAR
TUITION
PAID
SEMESTERS
ENROLLED
HOURS COMPLETED
DURING TAX YEAR
Student A
1998
1998
Spring 98
Fall 98
15
15
yes
Student B
1998
Fall 98
12
no
Student C
1998
Fall 98
15
yes
Student D
1998
1998
Fall 98
Spring 99
15
15 to be completed in >99
yes
1998
1998
Summer 98
Fall 98
6
12
no
1998
1998
Summer 98
Fall 98
6
15
yes
1998
1998
Spring 98
Fall 98
12
15
no
1998
Spring 99
15 to be completed in ‘99
yes
Student E
Student F
Student G
Student H
CREDIT
ALLOWED FOR
TUITION PAID
DURING TAX
YEAR
These examples illustrate that a student must complete at least 15 semester hours of every
regular semester (fall or spring semester) for which the student was enrolled each tax year
in order to qualify for the credit. If the student enrolls in one semester in a tax year, but
not both, it does not affect the student’s qualification for the credit (see example of
Student C). Further, summer school hours enrolled do not enter into the calculation of the
15 hour semester requirement (see example of Student’s E and F).
Students A, C, D, and F completed 15 hours per regular semester enrolled and qualify for
the credit. Note that Student C was only enrolled for one regular semester in the 1998 tax
year and qualifies for the credit. Also, note that Student D is allowed a credit for tuition
paid for the fall 1998 semester and prepaid in the 1998 tax year for the spring 1999
semester since the student completed 15 semester hours for each regular semester
enrolled for in 1998 (the fall semester). The number of hours Student D is enrolled for in
1999 is not used in the 1998 credit calculation.
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Student H qualifies for the credit in 1998 for tuition prepaid in 1998 for the spring 1999
semester. The 15 hour requirement is not applicable since the student was not enrolled in
college in 1998.
Student’s B and G did not complete 15 hours in each regular semester they were enrolled
and do not qualify for the credit in 1998. Each may qualify for the remaining portion of
the credit in future years. (See Question 12 for the maximum years the credit may be
claimed.)
Student E completed only 12 hours (not the required 15) in the fall 1998 semester
(summer school hours are not counted in the 15 semester hour requirement) and does not
qualify for the credit in 1998 even though 18 total hours are earned during the 1998 tax
year in the summer and fall semesters.
- What is the equivalent of 15 hours for institutions not on a traditional semester
system?
Code Section 12-6-3385(B)(3)(b) provides that a qualifying student must complete at
least 15 hours a semester, or its equivalent, as determined by the Commission on Higher
Education, for every regular semester ending during the tax year.
A qualifying student attending an institution on a system other than a traditional semester
system must complete at least the number of hours approved by the Commission on
Higher Education for every regular term (e.g., fall, winter/interim, spring) enrolled each
tax year in order to qualify for the credit. Whether or not a student is enrolled for summer
school and how many hours taken does not enter into the determination of whether this
requirement has been met.
As of the date of this ruling, the Commission on Higher Education has not approved the
full time equivalent hours for any institution not on the traditional semester system. When
the Department receives the Commission’s approved list of equivalent hours we intend to
publish it in an information letter.
Questions concerning equivalent hours for any school not on a traditional semester
system should be directed to:
Director, Student Services
Commission on Higher Education
1333 Main Street, Suite 200
Columbia, South Carolina 29201-3245
Phone - 803-737-2260 Fax - 803-737-2297
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11. What is the semester hour equivalent for a student with a disability?
The American with Disabilities Act may permit certain disabled students to qualify for
the credit by completing a lesser number of “equivalent hours.” The Commission on
Higher Education determines “equivalent hours.” The Director of Student Services of the
Commission has informed the Department to instruct each student with a disability to
contact the Office of Disability at the qualifying institution for a determination of the
required “equivalent hours” required for the credit. A written statement authorizing the
number of equivalent hours must be attached to the South Carolina tax return each year
the tuition credit is claimed.
- How many years can the credit be claimed?
The credit may be claimed for no more than 4 consecutive years after the qualifying
student first enrolls in an eligible institution. The credit is available for a total of no more
than 5 tax years since the maximum 4-year credit period runs from the date the student
first enrolls and continues for 4 years from that date so that the credit is allowed for
tuition paid for no more than 8 consecutive regular semesters and any summer school
tuition paid during the 4 year period.
For example, if a student enrolls in a qualifying 4-year institution on August 17, 1998, the
credit period is for qualifying tuition paid for school enrollment from August 17, 1998 to
August 16, 2002. The credit may be claimed on the 1998, 1999, 2000, 2001, and 2002
South Carolina income tax returns.
NOTE: Since the credit is effective for tax years beginning after 1997, a student
graduating in May 1997 and attending college in 1997 will begin counting the 4-year
credit period with the first semester enrolled in the 1998 tax year so that the student will
not lose a portion of the 4-year credit period.
NOTE: Exceptions may be granted to extend the “four year consecutive” credit period
due to medical necessity as defined by the Commission on Higher Education. Questions
concerning extension of the credit period due to medical necessity should be directed to
the Commission on Higher Education’s Director of the Division of Student Services at
the address provided in Question 10.
The following examples indicate the tax years the tuition credit may be claimed. The
examples assume, unless stated otherwise, the students are qualifying students graduating
from high school in May 1998 and enrolled in fall semesters August 17 through
December 15 and spring semesters from January 7 through May 12 for the years
indicated.
Tax
School
TAX YEARS TUITION PAID
8
Year
Semester
1998
Student A
Student B
Student C
Student D
Student E
Fall 98
1998
1998
1998-2 yr school
1998-2 yr school
did not attend
1999
Spring 99
Fall 99
1999
1999
1998
1999
withdraw from
school
1998-2 yr school
1999-2 yr school
did not attend
2000
Spring 00
Fall 00
2000
2000
1999
2000
2000-2 yr school
2000-2 yr school
2000-4 yr school
1999
2000
2001
Spring 01
Fall 01
2001
2001
2000
2001
2001-2 yr school
2001-2 yr school
2001-4 yr school
2000
2001
2002
Spring 02
Fall 02
2002
N/A
2001
N/A
2002-2 yr school
2002-2 yr school
2002-4 yr school
2002-4 yr school
2001
2002
2003
Spring 03
Fall 03
N/A
N/A
N/A
N/A
2003-2 yr school
2003-2 yr school
2003-4 yr school
2003-4 yr school
2003
2003
Student A - The credit may be claimed for all tuition payments made in 5 tax years 1998, 1999, 2000, 2001, and 2002 (but only for tuition paid for semesters (and any
summer sessions) ending on or before August 16, 2002).
Student B - The credit may be claimed for all tuition payments made in 4 consecutive
years - years beginning August 17, 1998, 1999, 2000, 2001, and ending August 16, 2002.
The prepayment of the spring 2002 tuition in the tax year 2001, however, results in the
acceleration of the credit. No credit may be claimed in 2002 and thereafter.
Student C - The credit may be claimed only for tax years 1998, 2000, 2001 and 2002 (but
only for tuition paid for semesters ending on or before August 16, 2002). The semesters
the student did not attend in 1999 is still a year for purposes of counting the “four
consecutive years” of the credit period. NOTE: The attendance of a 2-year college for
more than 2 years does not affect the 4 consecutive years of the credit period.
Student D - The credit may be claimed in tax years 1998, 1999, 2000, 2001, and 2002
(but only for tuition paid for the spring or summer 2002 semesters). The transfer from a
2-year to a 4-year school does not affect the “four consecutive years” of the credit period.
No credit is allowed, however, for tuition paid for fall 2002 or spring and fall 2003.
Student E - The credit may not be claimed for this student in any tax year. Since the
student graduated from high school in May 1998, and did not enroll in college until
Spring 2000, over 12 months has elapsed before enrolling and the student is not a
“qualifying” student.
- Who may claim the credit?
The credit may be claimed by either:
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1. the student paying the tuition, or
- an individual paying the tuition who is eligible to claim the student as a dependent
on his or her federal income tax return.
Since the credit is per student, an individual paying the tuition for more than one
dependent claimable on the taxpayer’s federal income tax return can claim a tuition credit
for each qualifying student dependent.
If a parent makes tuition payments in tax years 1998 and 1999 and the student makes
tuition payments in tax years 2000 and 2001, then the parent may claim the credit in 1998
and 1999 and the student may claim the credit in 2000 and 2001.
Further, if the parent and student each pay a portion of the tuition payments, 50% each for
example, then 50% of the appropriate credit amount may be claimed by the parent and
50% of the appropriate credit amount may be claimed by the student. In no case can the
total credit claimed for a student each year exceed the maximum credit amount. See
Question 8. - What is a refundable credit?
A tax credit is only refundable when specifically provided in the statute. The tuition tax
credit is South Carolina’s only refundable credit. A refundable credit reduces South
Carolina income tax owed and provides a refund if no tax is owed. The credit is not
related to adjusted gross income or tax liability. - How is the credit claimed?
The credit is computed on Form I-319 and claimed on the South Carolina individual
income tax return - SC1040 or SC1040NR. (The credit cannot be claimed on a
SC1040A-short form.) A complete copy of the taxpayers federal income tax return must
be attached to the South Carolina individual income tax return. - How is the credit computed for a qualifying student attending a public or private
institution on a traditional semester system?
An example best explains the computation. This example is based on the following facts:
(1) institutions are qualifying 4-year institutions and (2) students are qualifying students
paying one semester of tuition during the tax year.
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CREDIT COMPUTATION
PUBLIC INSTITUTION
INDEPENDENT INSTITUTION*
Tuition charged for semester during tax
year
$1,700
$6,500
Required enrollment fees
$ 100
$ 200
Total qualified tuition & fees charged
during taxable year* (not to exceed $3,454
per year or $1,727 per regular semester for
private institutions listed in Exhibit A in
the spring 1998 semester and the 1998-99
school year - special rules apply for
schools not on a traditional semester
system - see Question 18)
$1,727*
$1,800
Scholarship (applied toward tuition
payment)
$ 300
$
300
SC Tuition & Pell Grants (applied toward
tuition payment)
$ 500
$
0
Less: Total scholarship grants received
during the taxable year
($ 800)
($ 300)
Tuition qualifying for the credit
$1,000
$1,427
Tuition Credit - 25% of tuition paid, not to
exceed $850 a year
$ 250
$ 357
- How is the credit computed for a qualifying student also attending summer school?
An example best explains the computation. This example is based on the following facts:
(1) institutions are qualifying 4-year institutions and (2) students are qualifying students
paying for 6 credit hours of summer school tuition during the tax year.
CREDIT COMPUTATION
PUBLIC INSTITUTION
INDEPENDENT INSTITUTION*
Tuition charged for summer semester
during tax year
$700
$1,200
Required enrollment fees
$100
$ 200
Total qualified tuition & fees charged for
summer school* (for private institutions
this number cannot exceed $3,454 times
the number of credit hours completed in
summer school divided by 30)
$800
$691*
Less: Total scholarship grants received
during the taxable year
($0)
($0)
Tuition qualifying for the credit
$800
$691
Tuition Credit - 25% of tuition paid, not to
exceed $850 a year
$200
$173
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In determining the total qualifying summer school tuition and fees that are eligible for the
credit for private institutions, the average tuition at 4-year public institutions of higher
learning must be determined as required in Section 12-6-3385(B)(4). The average tuition
is based on the average tuition of $3,454 for the full 1998-1999 school year (or $1,727 per
regular fall 1998 and spring 1999 semesters) as determined by the Commission on Higher
Education multiplied by a fraction. The numerator of the fraction is the actual number of
hours completed in summer school and the denominator is 30 hours (the total number of
hours required to qualify for the credit for the fall and spring semesters.)
NOTE: In the above example tuition for public schools is based on the actual tuition paid.
NOTE: To be a qualifying student, a student must complete a certain number of hours
during each regular semester in which the student is enrolled. See Question 9 for
examples.
- How is the credit computed for a qualifying student attending an institution on a
system other than a traditional semester system?
An example best explains the computation. This example is based on the following facts:
(1) the student is enrolled in ABC College that has been determined by the Commission
on Higher Education to use equivalent hours of a 12 hour fall term, 6 hour winter term,
and 12 hour spring term, (2) the student is a qualifying student, and (3) the student pays
all tuition in 1998 for winter, spring, and fall terms.
CREDIT COMPUTATION
TERM 1
Winter 1998
TERM 2
Spring 1998
TERM 3
Fall 1998
TOTAL
Tuition charged for term during tax
year
$ 2,000
$6,000
$6,000
$14,000
Required enrollment fees
$
100
$ 100
$ 100
300
Total qualified tuition & fees
charged during taxable year* (limited
to $3,454 ($3,455 due to rounding)
or amounts computed as shown
below for fall/winter/spring terms)
$
691*
$1,382*
$1,382*
$ 3,455
0
0
0
0
691
$1,382
$1,382
$3,455
Less: Total scholarship grants
received during the taxable year
Tuition qualifying for the credit
$
Tuition Credit - 25% of tuition paid,
not to exceed $850 a year
limited to
$ 850
12
* Special rules apply to the total qualified tuition and fees for schools not on a traditional
semester system. Based on the “equivalent hours” required by the Commission on Higher
Education, the maximum tuition that may be claimed for each term enrolled in by a
qualifying student will be prorated based on approved equivalent hours listed below for
the 1998-1999 school year. For example, the $864 winter term amount for DEF
University was calculated as $3,454 average tuition times 8/32 equivalent hours.
ABC COLLEGE
DEF UNIVERSITY
XYZ COLLEGE
Fall - 12 hrs.
$1,382
Fall - 12 hrs.
$1,295
Fall - 12 hrs.
$1,480
Winter - 6 hrs.
$ 691
Winter - 8 hrs.
$ 864
Interim - 4 hrs.
$ 494
Spring - 12 hrs.
$1,382
Spring - 12 hrs.
$1,295
Spring - 12 hrs.
$1,480
30 hours**
$3,455
32 hours**
$3,454
28 hours**
$3,454
**Hours deemed equivalent to 30 hours on a regular semester system by the Commission on Higher Education.
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EXHIBIT A
4-Year Public Institutions
4-Year Independent Institutions*
2-Year Institutions
Credit - 25% of tuition paid,
not to exceed $850 per tax year
Credit - 25% of tuition paid, not to
exceed $850 per tax year
Credit - 25% of tuition paid, not to
exceed $350 per tax year
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 at Aiken
USC at Spartanburg
Winthrop University
Allen University
Anderson College
Benedict College
Bob Jones University
Charleston Southern University
Claflin College
Coker College
Columbia College
Columbia International University
Converse College
Erskine College
Furman University
Johnson and Wales
Limestone College
Morris College
Newberry College
North Greenville College
Presbyterian College
Southern Wesleyan College
Voorhees College
Wofford College
Aiken Technical
Central Carolina Technical College
Chesterfield-Marlboro Technical College
Denmark Technical College
Florence Darlington Technical College
Greenville Technical College
Horry-Georgetown Technical College
Midlands Technical College
Orangeburg Calhoun Technical College
Piedmont Technical College
Spartanburg Methodist College
Spartanburg Technical College
Technical College of the Lowcountry
Tri-County Technical College
Trident Technical College
USC at Beaufort
USC at Lancaster
USC at Salkehatchie
USC at Sumter
USC at Union
Williamsburg Technical College
York Technical College
*Tuition expenses are limited per school year for 4-year independent institutions.
SOUTH CAROLINA DEPARTMENT OF REVENUE
s/ Burnet R. Maybank III
Burnet R. Maybank, III, Director
Columbia, South Carolina
January 11
, 19 99
14
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