I-360: Classroom Teacher Expenses Credit (2024)
South Carolina · South Carolina DOR · Used for tax years 2024
South Carolina Form I-360 calculates the 2024 Classroom Teacher Expenses Credit for qualifying teacher supplies and materials purchased beginning July 1, 2024. The credit is the lesser of $400 or the amount spent, and the completed form is included with your SC1040.
Who files this form
South Carolina classroom teachers who claim this credit must include a completed I-360 with their 2024 SC1040, Individual Income Tax Return.
To qualify, you must not be eligible for a teacher supplies reimbursement under a Budget Proviso. South Carolina private school teachers are also eligible for the credit.
When it's due
For tax year 2024, you must claim this credit on an original or amended SC1040 by June 30, 2025.
Qualifying expenses for the 2024 credit are expenses made beginning July 1, 2024.
What you'll need
- A completed Form I-360, included with your 2024 SC1040.
- Your name and Social Security Number.
- The amount you spent on qualifying teacher supplies and materials beginning July 1, 2024.
The SCDOR may require verification of the credit claimed.
How to file
- Answer the two eligibility questions on Form I-360.
- Enter the amount spent on qualifying teacher supplies and materials beginning July 1, 2024, on line 3.
- Use the $400 maximum on line 4. Enter the lesser of line 3 or line 4 on line 5.
- Enter the line 5 credit amount on your 2024 SC1040, line 22c.
- Include the completed I-360 with your original or amended SC1040.
The provided text does not specify a mailing address or e-filing procedure.
Common mistakes
- Claiming the credit when you are not a South Carolina classroom teacher. The form tells you to stop because you do not qualify.
- Claiming the credit when you were eligible for a teacher supplies reimbursement under a Budget Proviso. Eligibility for that reimbursement disqualifies you.
- Leaving out the completed I-360 when filing your SC1040.
- Omitting your Social Security Number. The form states that individual taxpayers must provide it.
Questions people ask
Can private school teachers claim this credit?
Yes. South Carolina private school teachers are eligible, provided they meet the credit's eligibility requirements.
How much is the credit?
The credit is the lesser of $400 or the amount you spent on qualifying teacher supplies and materials.
Can I claim the credit if I was eligible for a teacher supplies reimbursement?
No. You must not be eligible for a teacher supplies reimbursement under a Budget Proviso.
Can I claim the 2024 credit on an amended return?
Yes. You may claim it on an original or amended SC1040 by June 30, 2025.
Will I need to verify my expenses?
The SCDOR may require verification of the credit claimed.