CHE-400: Students with Disabilities Tuition Tax Credit Verification (Revision 2020-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Form CHE-400 verifies a student's disability and approved reduced credit hour requirement for the Tuition Tax Credit. It includes verification by the institution's disability services provider and certifications by the student and parent or legal guardian.
Who files this form
CHE-400 documents a reduced credit-hour requirement for the Tuition Tax Credit because of a student's documented and verified disability.
The disability services provider at the student's institution must verify that the student was certified as having a disability before each semester of enrollment and was approved to enroll in fewer than 30 credit hours, or credit-hour equivalents, for the year.
If the student attended more than one institution during the tax year, a separate verification form must be completed and verified by the disability services provider at each institution.
What you'll need
To complete CHE-400, have:
- The tax year and the taxpayer and student information requested on the form, including names, addresses, phone numbers, and Social Security numbers.
- The name of the South Carolina institution the student attended.
- Verification from the institution's disability services provider, including the provider's signature, date, name, institution, office or department, and title.
- The student and parent or legal guardian signatures and dates requested in Part IV.
For paper filing, include CHE-400 with Form I-319, Tuition Tax Credit, and Form SC1040, Individual Income Tax Return.
How to file
- Enter the tax year and complete the taxpayer and student information.
- Have the disability services provider at the institution complete Part III.
- Complete the student and taxpayer verification in Part IV, including the requested signatures and dates.
Paper filing: Attach CHE-400 to your I-319 and submit it to the South Carolina Department of Revenue (SCDOR) along with your SC1040. The form does not provide a mailing address.
Electronic filing: Keep a copy of CHE-400 with your tax records.
Common mistakes
- Leaving CHE-400 out of a paper return. The form says to attach it to I-319 and submit it with SC1040.
- Not keeping a copy when filing electronically. Keep a copy with your tax records.
- Using only one verification form for multiple institutions. Each institution attended during the tax year needs its own form, verified by that institution's disability services provider.
- Completing Part III yourself instead of having the provider complete it. This section must be completed by the disability services provider at the institution of attendance.
Questions people ask
Who completes the disability verification?
The disability services provider at the student's institution must complete Part III.
What does the provider verify?
The provider verifies that the student was certified under the Americans with Disabilities Act and Section 504 of the Rehabilitation Act of 1973 as a student with a disability before each semester of enrollment. The provider also verifies that the student could not successfully complete 30 credit hours, or equivalents, for the year and was approved for a reduced course load.
What if the student attended more than one institution?
A separate verification form must be completed for each institution and verified by the disability services provider at that institution.
Do I submit CHE-400 if I file electronically?
The form directs electronic filers to keep a copy with their tax records. Paper filers must attach it to I-319 and submit it with SC1040.
What is certified in Part IV?
Part IV certifies that the Tuition Tax Credit eligibility requirements are met and that the disability services provider determined the credit-hour requirement should be reduced because of a documented and verified disability.