I-360: Classroom Teacher Expenses Credit (2025)
South Carolina · South Carolina DOR · Used for tax years 2025
South Carolina Form I-360 calculates the 2025 Classroom Teacher Expenses Credit for qualifying teacher supplies and materials purchased beginning July 1, 2025. The credit is the lesser of $400 or the amount spent, and the completed form is included with your SC1040.
Who files this form
Use Form I-360 to claim the Classroom Teacher Expenses Credit on your 2025 South Carolina individual income tax return, Form SC1040.
You must be a South Carolina classroom teacher and must not be eligible for a teacher supplies reimbursement under a Budget Proviso. South Carolina private school teachers are also eligible.
The credit covers qualifying teacher supplies and materials expenses beginning July 1, 2025.
When it's due
For tax year 2025, you must claim the credit on an original or amended SC1040 by June 30, 2026.
What you'll need
- A completed Form I-360, included with your original or amended SC1040.
- Your name and Social Security Number. Providing your Social Security Number is mandatory for individual taxpayers.
- The amount you spent on qualifying teacher supplies and materials beginning July 1, 2025.
The SCDOR may require verification of the credit claimed. The form does not specify particular verification documents.
How to file
- Answer the eligibility questions on Form I-360.
- Enter your qualifying teacher supplies and materials expenses beginning July 1, 2025, on line 3.
- Compare line 3 with the $400 maximum on line 4. Enter the smaller amount on line 5.
- Enter the line 5 amount on your 2025 SC1040, line 22c.
- Include the completed I-360 when filing your original or amended SC1040.
The provided text does not give a mailing address or e-filing instructions.
Common mistakes
- Claiming the credit if you are not a South Carolina classroom teacher. The form says to stop if you answer no to this question.
- Claiming the credit when you are eligible for a teacher supplies reimbursement under a Budget Proviso. Eligibility for that reimbursement disqualifies you from the credit.
- Claiming more than the smaller of $400 or your qualifying expenses.
- Forgetting to include the completed I-360 with your SC1040 or to enter the credit on SC1040, line 22c.
- Leaving out your Social Security Number, which is mandatory for individual taxpayers.
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.
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.
How much is the credit?
The credit is the smaller of $400 or the amount you spent on qualifying teacher supplies and materials beginning July 1, 2025.
Can I claim the credit on an amended return?
Yes. You may claim the 2025 credit on an original or amended SC1040 by June 30, 2026.
Will I need to verify my expenses?
The SCDOR may require verification of the credit claimed.