I-64: Pre-Screening for Formerly Incarcerated Apprenticeship Credit (Revision 2023-11)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Form I-64 is a pre-screening form for the Formerly Incarcerated Apprenticeship Credit. It records the applicant’s incarceration, employment, and apprenticeship history, along with the employer’s certifications and hiring dates. The employer keeps the completed form
Who files this form
Form I-64 is a pre-screening form for the Formerly Incarcerated Apprenticeship Credit. An employer may ask a prospective employee to complete it to help determine whether they qualify.
- Applicant: Complete Section A, sign and date it, and give the form to the employer.
- Employer: If you hire the applicant into a qualifying apprenticeship program, complete Section B and keep the form for your records.
This form is not routinely sent to the South Carolina Department of Revenue (SCDOR). Send it only if SCDOR requests it as part of an audit or review.
What you'll need
Have the following information ready:
- Applicant’s name, Social Security number, and mailing address.
- Employer’s name.
- Information about the applicant’s incarceration, prior employment, and apprenticeship participation to answer the checkboxes.
- Applicant’s date of hire and the date employment in the apprenticeship program actually began.
- Applicant’s and employer’s signatures and dates, plus the employer signer’s printed name and title.
The form states that an individual taxpayer must provide their Social Security number.
How to file
- Applicant completes Section A: Enter the applicant’s identifying information and employer’s name, check the applicable boxes, and sign and date the form. Give it to the employer.
- Provide the information before or when the job is offered: The employer must certify that the applicant provided the information on or before the day a job was offered.
- Employer completes Section B if the applicant is hired: Check the appropriate boxes, enter the hire date and actual employment start date, and sign and date the form.
- Keep a copy: Do not send Form I-64 to SCDOR unless requested during an audit or review.
- Apply for the credit online: Complete the credit application process at MyDORWAY.dor.sc.gov. If the employee qualifies based on pre-screening, the employer can also use MyDORWAY to confirm that another employer has not already claimed the individual for the credit.
Common mistakes
- Missing signatures or dates: Both the applicant and employer are required to sign and date their sections.
- Leaving out an employment date: Provide both the date of hire and the date employment in the apprenticeship program actually began.
- Sending the form without a request: Keep it for your records. Do not send it to SCDOR unless requested as part of an audit or review.
- Claiming the credit again for the same person: The credit may be claimed only once for an eligible individual, regardless of the employer.
- Providing incomplete or inaccurate information: Complete the form correctly to the best of your knowledge and belief. Both sections contain declarations under penalty of perjury.
Questions people ask
When is the credit earned?
The credit is earned in the year the individual completes their 12th consecutive month of employment.
What incarceration history does Section A ask about?
It asks the applicant to confirm that, during the last three years, they were incarcerated in a South Carolina state or county prison, jail, or detention facility for at least 90 consecutive days. It also asks about violent-crime convictions and lists specific pardon and sentencing alternatives.
Does the apprenticeship program need to be registered?
Section B asks the employer to confirm that the applicant will work in a registered apprenticeship program validated by the US Department of Labor.
Can a different employer claim the credit for the same individual later?
No. The credit may be claimed for an eligible individual only once, regardless of the employer.
Where can I find more information about the credit?
The form points to TC-64 at dor.sc.gov/forms, and to SC Code Section 12-6-3710 and South Carolina Revenue Ruling #23-2 at dor.sc.gov/policy.