I-65: Pre-Screening for Veterans Apprenticeship Credit (Revision 2023-12)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Form I-65 is a pre-screening form for the Veterans Apprenticeship Credit. It records an applicant's military service and employment history, along with the employer's apprenticeship and hiring information, to help determine eligibility for the credit. The employer
Who files this form
Form I-65 is a pre-screening form for the South Carolina Veterans Apprenticeship Credit. An employer may ask a prospective employee to complete it to help determine whether the applicant qualifies as a veteran for the credit.
- Applicants: Complete Section A, sign and date it, and give the form to the employer.
- Employers: If you hire the applicant into a qualifying apprenticeship program, complete Section B and keep the form for your records.
Do not send Form I-65 to the SCDOR unless it is requested as part of an audit or review.
What you'll need
Have the following information ready to complete the form:
- Applicant information: Name, Social Security number, mailing address, and employer's name.
- Applicant history: Previous employment with the employer or in the apprenticeship program, active-duty service in the US Armed Forces, and whether an honorable discharge or release due to a service-connected disability occurred within the last three years.
- Employer information: Date of hire, first date of employment, and confirmation of the apprenticeship program's validation by the US Department of Labor.
Both the applicant and employer must sign and date their sections. The employer must also print their name and title.
How to file
- Applicant: Complete Section A, check all boxes that apply, and sign and date the form. Give it to the employer on or before the day a job is offered.
- Employer: If you hire the individual into a qualifying apprenticeship program, complete Section B. Enter the hire date and the date employment in the program actually began, check the appropriate boxes, and sign and date the form.
- Keep the form: Retain a copy for your records. Do not send it to the SCDOR unless requested for an audit or review.
- Apply for the credit separately: Complete the Veterans Apprenticeship Credit application process online at MyDORWAY.dor.sc.gov.
Common mistakes
- Sending the form to the SCDOR without a request. Keep it for your records unless the SCDOR requests it for an audit or review.
- Leaving out signatures or dates. Both the applicant and employer are required to sign and date the form.
- Omitting an employment date. Employers must provide both the date of hire and the date the individual actually began employment in the apprenticeship program.
- Claiming the credit more than once for the same individual. The credit may be claimed for an eligible individual only once, regardless of the employer.
- Providing incomplete or incorrect information. Complete the form correctly to the best of your knowledge and belief.
Questions people ask
When is the Veterans Apprenticeship Credit earned?
The credit is earned in the year the individual completes their 12th consecutive month of employment.
How can an employer check whether another employer has already claimed the individual for the credit?
If the employee qualifies based on the pre-screening, the employer can confirm that the individual has not already been claimed at MyDORWAY.dor.sc.gov.
What apprenticeship program requirement does the employer certify?
The employer certifies that the applicant will work in a registered apprenticeship program validated by the US Department of Labor.
Does previous employment with the business matter?
Yes. Section B asks the employer to certify that the applicant has not previously worked for the business in any capacity and was not hired before June 22, 2022.
Where can I find more information about the credit?
The form refers employers to TC-65 at dor.sc.gov/forms, SC Code Section 12-6-3720, and South Carolina Revenue Ruling #23-1 at dor.sc.gov/policy.