SC Department of Revenue
Forms & Instructions: Tax Credits


Tax Credits

Social Security Privacy Act
It is mandatory that you provide your social security number on this tax form. 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.

Form Name Form Number
Tax Credits SC1040TC
Corporate Tax Credits SC1120TC
Drip/Trickle Irrigation System Credit SC SCH TC 1
Minority Business Credit SC SCH TC 2
Water Resources Credit SC SCH TC 3
New Jobs Credit SC SCH TC 4

Alternative Small Business Jobs Tax Credit (Note: TC4SA replaces TC4SM)

Small Business Job Tax Credit SC SCH TC 4SB
Scenic Rivers Tax Credit SC SCH TC 5
Infrastructure Credit SC SCH TC 6
Corporate Headquarters Credit SC SCH TC 8
Credit for Child Care Program SC SCH TC 9
Base Closure/Federal Facility Employment Reduction Hiring Credit SC SCH TC 10
Economic Impact Zone Property Investment Credit SC SCH TC 11
Recapture Economic Impact Zone Property Investment Credit SC SCH TC 11R
Credit for Employers Hiring Recipients of Family Independence Payments SC SCH TC 12
Additional Credit for Employers Hiring Recipients of Family Independence Payments in a Distressed or Least Developed County SC SCH TC 12A
Community Development Tax Credit SC SCH TC 14
Recycling Property Tax Credit Per SC Code Section 12-6-3460 SC SCH TC 17
Research Expenses Credit SC SCH TC 18
Credit For A Gift Of Land For Conservation or A Qualified Conservation Contribution of Real Property After May 31, 2001 SC SCH TC 19
Credit for Expenses Incurred Through Brownfields Voluntary Cleanup Program SC SCH TC 20
Credit for a Certified Historic Structure Placed in Service after June 30, 2003 SC SCH TC 21
Credit for a Certified Historic Residential Structure SC SCH TC 22
Credit For Textiles Rehabilitation SC SCH TC 23
Commercials Credit SC SCH TC 24
Motion Picture Credits SC SCH TC 25
Venture Capital Investment Credit SC SCH TC 26
Health Insurance Credit SC SCH TC 27
SC Quality Forum Credit SC SCH TC 28
Retirement Contribution Credit SC SCH TC 29
Port Cargo Volume Increase Credit SC SCH TC 30
Retail Facilities Revitalization Credit SC SCH TC 31
Premarital Preparation Course Credit SC SCH TC 32
Mercury Switch Disposal Credit SC SCH TC 33
Corporate Tax Moratorium Per Section 12-6-3367 SC SCH TC 34
Alternative Motor Vehicle Credit SC SCH TC 35
Industry Partnership Fund Credit SC SCH TC 36
Whole Effluent Toxicity Testing SC SCH TC 37
Solar Energy System Credit
Ethanol or Biodiesel Production Credit SC SCH TC 40 
Renewable Fuels Tax Credits SC SCH TC 41
Excess Insurance Premium Credit SC SCH TC 44
Apprenticeship Credit SC SCH TC 45
Bank Tax Credit for S Corporation Shareholders SC SCH TC 46
Hydrogen Infrastructure Development Fund Tax Credit SC SCH TC 47
Application for Plug-in Hybrid Vehicle Tax Credit SC SCH TC 48A
Plug-In Hybrid Vehicle Credit SC SCH TC 48
Cellulosic Ethanol or Algae-Derived Biodiesel Research and Development Credit SC SCH TC 49 
Biomass Resource Credit SC SCH TC 50
Venison for Charity Credit SC SCH TC 51


Energy Efficient Manufactured Home Credit SC SCH TC 53
Anhydrous Ammonia Additive Credit I-333
Milk Credit I-334

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