I-319: Tuition Tax Credit (2025)

Who files this form

Use I-319 to claim South Carolina’s 2025 Tuition Tax Credit. The form identifies these possible claimants: the student, a parent, a legal guardian, or another person eligible to claim the student as a dependent. Complete one I-319 for each student.

The student eligibility checklist includes these requirements:

• Receive a high school diploma during or after May 2020 from a South Carolina high school, a lawful South Carolina homeschool program, or an out-of-state preparatory high school while dependent on a parent or guardian who is a legal South Carolina resident.
• Enroll in a qualifying college or university within 12 months after high school graduation.
• Qualify for in-state tuition during the tax year.
• Be a degree-seeking undergraduate or enrolled in an undergraduate certificate or diploma program lasting at least one year.
• Complete the required credit hours. Generally, this means 30 hours when attending both spring and fall, or 15 hours when attending only one of those semesters. The single-semester requirement is 12 hours at Converse and Wofford. Approved equivalent hours may apply for students with disabilities.

Eligibility also depends on the form’s rules for LIFE or Palmetto Fellows Scholarships, student loan default, felony convictions, and alcohol- or drug-related misdemeanors during the year. The checklist says to disregard an expunged felony record and a student loan default if the loan was paid in full.

The credit is generally available for four consecutive years from first enrollment. A medical-necessity extension may be granted.

What you'll need

Have the information requested by I-319 ready:

• Taxpayer and student names and Social Security numbers.
• The student’s high school name and graduation month and year.
• The first qualifying college or university attended and the month and year of first enrollment.
• Qualifying colleges or universities attended during 2025 and the attendance dates.
• Completed credit hours and qualified tuition paid for spring, summer, fall, and interim terms.
• Scholarships and grants used to pay qualified tuition, plus LIFE or Palmetto Fellows Scholarship information for spring and fall 2025.
• Who paid the tuition and that person’s relationship to the student.

Attach I-319 to SC1040. For students using approved disability-related equivalent credit hours, also attach CHE-400, Students with Disabilities Tuition Tax Credit Verification. CHE-400 is available at dor.sc.gov/forms.

How to file

1. Complete the student eligibility checklist and the taxpayer, student, and school information.
2. Enter completed semester hours and qualified tuition paid by term.
3. Apply the tuition limit if the student attended an independent four-year institution. The full-year limit for 2025 is $12,268. Follow the printed calculation for attendance of less than a full year.
4. Subtract scholarships and grants used to pay qualified tuition.
5. Multiply the remaining amount by 50%, then enter the smaller of that result or $1,500 as the credit.
6. Enter the credit on SC1040, line 21, and attach I-319 to SC1040. If completing more than one I-319, combine the credits on SC1040, line 21.

The supplied text does not give a mailing address or e-file instructions.

Common mistakes

• Including non-tuition costs. Qualified tuition includes required enrollment fees, but not dorm rooms, books, or meals.
• Handling scholarships incorrectly. Deduct scholarships and grants used to pay qualified tuition. Do not deduct awards that neither reduce nor pay tuition.
• Counting summer hours toward the single-semester requirement. The instructions specifically say summer hours do not count toward that requirement.
• Relying only on full-time status. The school’s full-time classification does not determine eligibility. Required completed credit hours still apply.
• Counting unfinished courses. An incomplete grade or a withdrawal does not count as a completed course.
• Claiming tuition in the wrong year. Claim tuition in the year paid, and only if the student qualifies in that year.
• Restarting the four-year period after a break. The four consecutive years run from enrollment, whether the student takes a break or not, unless a medical-necessity extension applies.

Questions people ask

What is the maximum credit for 2025?

The credit is 50% of eligible tuition after the required limits and scholarship or grant deductions, up to $1,500. Attending both a two-year and a four-year institution in 2025 does not increase that maximum.

What if the student and a parent both pay tuition?

If an eligible student and a qualifying individual both contribute, each may claim a share. 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.

Can a nonresident taxpayer claim the credit?

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

Can a student become eligible after losing a LIFE or Palmetto Fellows Scholarship?

The student may qualify for terms beginning after the scholarship is lost. A student who is ineligible in spring but becomes eligible in fall must still complete the annual credit-hour requirement.

Official sources

• https://dor.sc.gov/sites/dor/files/forms/I319_2025.pdf