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Form I-319 Fillable Tuition Tax Credit
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
$5 571 equals the $11 142 annual tuition limit multiplied by the semester requirement of 15 credit hours and divided by the annual (Rev 9/30/15) (See next page for tuition limit) (See Qualifying Colleges or Universities for complete list) Is the enrollment within 12 months * Qualifying tuition is limited to $11 142 per school year 1 See next page for Credit Hours Requirements Spring Term Summer Term Fall Term Interim Total 1350 I 319 2 Year Institutions (Credit 25% of tuition not to exceed $350 per tax year) 2015 TUITION TAX CREDIT 2015 TUITION TAX CREDIT Student's First Name and Initial : Student's Last Name Student's Social Security Number: 33501024 33502022 4 Year Independent Institutions (Credit 25% of tuition paid not to exceed $850 per tax year) 4 Year Public Institutions (Credit 25% of tuition paid not to exceed $850 per tax year) 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 A high school home school program in SC in the manner required by law? A nonresident taxpayer may claim the credit as long as the qualifying student is a resident The student must be eligible for A preparatory high school outside SC while being a dependent of a parent or guardian who A SC high school? A student attending both the spring and fall semesters at any college or university must complete an annual requirement of 30 credit A student attending one but not both of the spring and fall semesters must complete a semester credit hours requirement Except A student in default of a student loan may qualify for those terms beginning after the student pays off the loan A student who A student is considered to have completed a course regardless of the grade achieved; however a student receiving an A student who qualifies to include credit hours from 2 year and 4 year institutions within the same taxable year has a maximum A tuition limit ($11 142 for 2015) applies to students at independent 4 year colleges and universities The tuition limit is the average after Aiken Technical College Central Carolina Technical College Denmark Technical College Florence Darlington Technical College Allen University Anderson University Benedict College Bob Jones University Charleston Southern University Claflin University Amount of scholarships and grants < > an amount equal to the total credit multiplied by the amount of qualified tuition paid by each divided by the amount paid by both and by qualifying for in state tuition Annual Credit Hours Requirement Are you claiming credit hours earned after 4 years from the date the student first enrolled in a by multiplying $11 142 by the credit hours that apply to all terms attended and divided by the annual 30 hour requirement by the SC Commission on Higher Education If the student in 2014 did not attend a full year of college the tuition limit is recalculated Check www dor sc gov for SC Revenue Ruling # 09 3 for more information Coker College Columbia College Columbia International University Converse College Erskine College Furman University COLLEGE SEMESTER + INTERIM/OTHER COLLEGE SEMESTER CREDIT HOURS REQUIRED College Technical College of the Lowcountry Tri County Technical College Trident Technical College USC Lancaster USC Complete one I 319 for all who contributed To determine each individual's credit multiply the total credit by the tuition paid by the Complete one I 319 for each student This form must be attached to the SC1040 consecutive years from the date of enrollment whether the student takes a break or not Converse Converse Erskine or Wofford and complete the required cost of dorm rooms books and meals are not included in tuition course and if the student graduated from high school before the course began A student seeking a degree at one college or credit amount of $850 Credit Hours and Tuition Information Credit Hours Requirements credit is claimed or its equivalent as determined by the SC Commission on Higher Education Meeting the credit hour Credit limit ($850 00 for 4 year college or university or $350 00 for 2 year college or university) credit Student is entitled to $150 and Parent is entitled to $700 Department it is protected by law from public disclosure In those situations where public disclosure is not prohibited the Family DEPARTMENT OF REVENUE Did the student attend one but not both Spring and Fall Did the student attend one but not both Spring and Fall semester at Did the student complete the required equivalent Did the student qualify for in state tuition during the tax year? Did the student receive a high school diploma from one of the following: Did the student receive a LIFE or Palmetto Fellows Scholarship for all semesters attended? Did the student receive the LIFE or Palmetto Fellows Scholarship ? Yes No If yes Did the student receive this diploma during or after May 2010? Did you pay the tuition? Yes No Disability Act and Section 594 of the Rehabilitation Act of 1973 SC Commission on Higher Education ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE FOR TUITION TAX CREDIT Eligible institutions may authorize equivalent credit hours for those students with a disability as certified under the Americans with Enter the smaller of 7 or 8 This is your tuition tax credit Enter on SC1040 line 21 equivalent hours? Erskine Example: Student a senior at Converse in 2015 attends interim and completes 12 credit hours in the spring semester before Example: Student pays $1 500 in tuition Parent pays the remaining $7 000 If together they are entitled to the maximum $850 Except at the colleges below a $5 571 tuition limit applies when a student attends one but not both of the spring and fall semesters expunged Fall 2015 for equivalent credit hour requirements Form CHE 400 (Students with Disabilities Tuition Tax Credit Verification) is available at www dor sc gov and must be attached to graduating from high school? 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 grants not used to pay qualified tuition student loans IRC Section 127 educational assistance plans payment for teaching research Greenville Technical College Horry Georgetown Technical College Midlands Technical College Northeastern Technical College Has the student ever been found guilty of any felonies? Answer NO if the record has been hours hours qualify for the credit? hours that have been approved by the Disability How long may I claim the credit? How many credit hours must a student complete to be eligible for the credit? How many credit hours were completed in 2015? Is it at least 30 credit hours or 30 I 319 If an eligible student and a qualifying individual have both contributed to paying qualified tuition then each may claim the credit in If more than 1 form is completed combine the tuition tax credit amounts and enter on SC1040 line 21 in state tuition and fees In state eligibility requires a student to establish domicile in South Carolina incomplete or withdrawing from a course is not considered to have completed a course for purposes of the 30 credit hour individual and divide by the amount shown on line 6 Attach a copy of the I 319 to each return ineligible in the spring semester who becomes eligible for the fall semester must complete the annual requirement for credit Information For Students With Disabilities institution However additional time may be granted due to medical necessity as defined by the SC Commission on Higher Education INSTRUCTIONS FOR I 319 (TUITION TAX CREDIT) (Rev 9/30/15) is a legal SC resident? 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 Limestone College Morris College Newberry College North Greenville University Presbyterian College Southern Wesleyan loses a LIFE or Palmetto Fellows Scholarship may qualify for those terms beginning after the loss of the scholarship A student May a nonresident claim the credit? May a student who transfers from out of state to an in state college or university become eligible? Medical University of SC South Carolina State University University of South Carolina USC Aiken USC Beaufort USC Upstate Month/Year through Month/Year: Month/Year through Month/Year: Multiply line 6 by 25% ( 25) Name of High School: Month/Year Graduated: Name of Qualified College or University attended during the tax year: Name of Qualified College or University attended during the tax year: Name of Qualified College or University in which student was first enrolled: Month/Year First Enrolled: NAME OF TAXPAYER SOCIAL SECURITY NUMBER necessity NO NOT NOTE: The tuition tax credits may not be claimed for more than four consecutive years after the date of enrollment in an eligible Number of semester hours completed during tax year: numbers as prescribed for securing proper identification Your Social Security number is used for identification purposes or other services or veteran educational assistance benefits Orangeburg Calhoun Technical College Piedmont Technical College Spartanburg Methodist College Spartanburg Community Other Information Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes Qualified tuition means the amount charged by a college or university as a condition of enrollment and includes required fees The Qualified tuition paid 2 $ $ $ $ $ qualifying college or university? Answer NO if additional time was granted due to medical Qualifying Colleges and Universities Regulation 117 201 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying requirement 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 requirements at the institution for "full time" status is not a determining factor for the tuition tax credit See the I 319 instructions Salkehatchie USC Sumter USC Union Williamsburg Technical College York Technical College semester and complete at least 15 credit hours? Semester Credit Hours Requirement Service Provider at the qualifying institution? Smaller of lines 2 (Total) or 3 (Enter amount from line 2 if line 3 does not apply ) Social Security Privacy Act Disclosure Spring 2015 STATE OF SOUTH CAROLINA STUDENT ELIGIBILITY FOR TUITION TAX CREDIT Student Parent Legal Guardian Other person eligible to claim student as a dependent Student's tuition limit is (18/30) times $11 142=$6 685 Subtract line 5 from 4 Summer credit hours may not be included in arriving at the semester requirement for credit hours The Citadel Clemson University Coastal Carolina University College of Charleston Francis Marion University Lander University The Family Privacy Protection Act the information necessary for the Department to fulfill its statutory duties In most instances once this information is collected by the The student could only become eligible by enrolling in the in state college or university within 12 months of graduating high school the student enrolled in a certificate or diploma program of at least one year? The student must complete at least 30 credit hours (15 if only attending one semester) at the end of the taxable year for which the The student must enroll in an eligible institution within 12 months of graduating from high school The credit is available for 4 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 To which year does the payment apply? Tuition limit for 4 year independent College or University (if it applies) Tuition Limit Information tuition limit is multiplied by the total credit hours assigned to all terms attended and divided by the annual requirement of credit hours: tuition paid to public 4 year colleges and universities other than technical or research schools The tuition limit is determined each year Under the Family Privacy Protection Act the collection of personal information from citizens by the Department of Revenue is limited to university may transfer to another college or university in order to seek a degree and qualify at both schools University Voorhees College Wofford College Was the student admitted enrolled and classified as a degree seeking undergraduate or was Was the student found guilty of any alcohol or drug related misdemeanor during the year? Was the student in default on a student loan? Answer NO if the loan was paid in full What credit limit ($350 or $850) do I use if the student attends 2 year and 4 year institutions within the same tax year? What do I need to list as a scholarship grant? What if tuition is paid by more than one person? What is the definition of completed hours? What is the tuition limit? What qualifies as tuition? When a student qualifies by completing the semester requirement of credit hours does tuition for non semester credit When did the student first enroll in a qualifying institution? When did the student receive the high school diploma? when enrolled in one of the colleges below the semester requirement is 15 credit hours during the semester attended The exceptions When may an ineligible student later become eligible? who qualifies for in state tuition after enrollment may qualify for those terms to which the in state tuition applies A student Winthrop University Wofford You may claim tuition paid for non semester credit hours only if the student is seeking a degree from the school offering the You must deduct any scholarship or grant used to pay qualified tuition before calculating the credit Scholarship grants do not include You must select one of the following: your return