I-319: Tuition Tax Credit (2024)

Who files this form

Use Form I-319 to claim South Carolina’s Tuition Tax Credit for 2024. The person claiming the credit may be the student, a parent, a legal guardian, or another person eligible to claim the student as a dependent who paid qualifying tuition.

The student must meet the eligibility requirements, including:

• Receive a high school diploma during or after May 2019 from an SC high school, a qualifying SC homeschool program, or an out-of-state preparatory high school while dependent on a parent or guardian who is a legal SC resident.
• Enroll in a qualifying college or university within 12 months after high school graduation.
• Be a degree-seeking undergraduate or enrolled in an undergraduate certificate or diploma program lasting at least one year.
• Qualify for in-state tuition during the tax year.
• Complete 30 credit hours when attending both spring and fall, or 15 credit hours during the semester attended when attending only spring or fall. Special equivalent-hour rules apply to Converse, Wofford, and eligible students with disabilities.

A student who received a LIFE or Palmetto Fellows Scholarship for each semester attended is not eligible. Other restrictions apply to student loan default, alcohol- or drug-related misdemeanor convictions during the year, and felony convictions. A paid-in-full loan or an expunged felony record is treated as explained on the form.

The credit is available for no more than four consecutive years after initial enrollment in an eligible institution, unless an extension is granted for medical necessity.

What you'll need

Have the following information ready to complete I-319:

• Taxpayer and student names and Social Security numbers.
• Your relationship to the student and whether you paid the tuition.
• High school name and graduation month and year.
• The first qualifying college or university attended and the first enrollment month and year.
• Qualifying colleges or universities attended during 2024 and attendance dates.
• Completed credit hours and qualified tuition paid for each term.
• Scholarships and grants used to pay tuition, including whether the student received a LIFE or Palmetto Fellows Scholarship in spring or fall 2024.

Attach the completed I-319 to SC1040. If using authorized equivalent credit hours for a student with a disability, also attach CHE-400, Students with Disabilities Tuition Tax Credit Verification, to the return. CHE-400 is available at dor.sc.gov/forms.

How to file

1. Complete one I-319 for each student and check the student’s eligibility.
2. Enter the taxpayer, student, school, credit-hour, tuition, and scholarship information.
3. Apply the tuition limit if the student attended an independent 4-year college or university. The full-year limit is $12,268 for 2024. Follow the printed calculation rules if the student did not attend a full year.
4. Subtract scholarships and grants used to pay qualified tuition from the tuition amount after applying any required limit.
5. Multiply the result by 50%. The credit is the smaller of that amount or $1,500.
6. Enter the credit on SC1040, line 21, and attach I-319 to SC1040. If completing more than one I-319, combine the credits and enter the total on line 21.

The supplied text does not provide a mailing address or e-file directions.

Common mistakes

• Including room, book, or meal costs. Qualified tuition includes required enrollment fees, but not dorm rooms, books, or meals.
• Counting summer hours toward the semester requirement. Summer credit hours do not count toward that requirement.
• Treating full-time status as enough. The institution’s full-time designation does not determine eligibility for this credit.
• Counting unfinished courses. An incomplete grade or withdrawal does not count as a completed course for the 30-hour requirement.
• Handling scholarships incorrectly. Deduct scholarships and grants used to pay qualified tuition. Do not deduct awards that neither reduce tuition nor pay tuition. Student loans are not scholarships or grants.
• Claiming beyond the four-year period. A break in attendance does not restart or pause the four consecutive years. A medical-necessity extension may be granted.
• Leaving out Social Security numbers. The form requires an individual taxpayer’s Social Security number.

Questions people ask

What if the student and a parent both paid tuition?

If an eligible student and a qualifying individual both paid qualified tuition, each may claim a share of the credit. Multiply the total credit by the amount that person paid, then divide by the total paid by both. Complete a separate I-319 for each person and attach it to that person’s return.

Which year should I claim the tuition payment?

Claim tuition in the year it is paid. The student must qualify for the credit in that payment year.

Can a nonresident taxpayer claim the credit?

Yes, if the qualifying student is a resident and eligible for in-state tuition and fees. In-state eligibility requires the student to establish domicile in South Carolina.

Does attending both a 2-year and a 4-year college increase the credit limit?

No. For 2024, a student who qualifies to include hours from both types of institution is still limited to a maximum credit of $1,500.

Can a student become eligible after being ineligible earlier in the year?

Yes. The text allows eligibility for terms beginning after a student pays off a defaulted loan or loses a LIFE or Palmetto Fellows Scholarship. A student who later qualifies for in-state tuition may qualify for terms to which that tuition status applies. A student who is ineligible in spring but becomes eligible in fall must complete the annual credit-hour requirement.

Official sources

• https://dor.sc.gov/sites/dor/files/forms/I319_2024.pdf