SC SCH TC 1: Drip/Trickle Irrigation Systems Credit (Revision 2019-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-1 calculates an Income Tax credit for the purchase and installation of conservation tillage equipment, drip/trickle irrigation systems, and dual purpose combination truck and crane equipment. It lists purchase prices and installation costs and calculate
Who files this form
Use SC SCH TC-1 to calculate an Income Tax credit for the purchase and installation of:
- Conservation tillage equipment.
- Drip/trickle irrigation systems.
- Dual purpose combination truck and crane equipment.
File a separate schedule for each of these three measures. Each measure's credit may be claimed only once.
What you'll need
Have the following information ready to complete the schedule:
- Your name and SSN or FEIN. Individual taxpayers must provide their Social Security Number.
- A list of the equipment or system items, their purchase prices, and installation costs.
- Any credit carried forward from previous years.
- Your current tax year liability.
For drip/trickle irrigation systems, the form provides spaces for dams, pipe, pumps, wells, and other items.
How to file
- Paper return: Attach SC SCH TC-1 to your Income Tax return.
- Electronic return: Keep a copy of SC SCH TC-1 with your tax records.
File a separate SC SCH TC-1 for each measure. The supplied text does not give a mailing address.
Common mistakes
- Do not combine multiple measures on one schedule. File a separate SC SCH TC-1 for each measure.
- Do not claim the credit more than once for the same measure.
- Do not exceed the maximum credit of $2,500 in a tax year.
- For pass-through entities, determine the credit at the entity level, with a maximum of $2,500 in a tax year.
- Carry unused credit forward for no more than five years.
- Attach the form to a paper Income Tax return, or keep a copy with your records when filing electronically.
Questions people ask
How much is the credit?
The credit is 25% of expenses made in a tax year, limited to a maximum of $2,500 in a tax year.
What counts as a drip/trickle irrigation system?
It is a low-pressure, low-volume irrigation system that delivers water to the root zone or base of plants through surface and/or subsurface line, tubing, and emitters.
How much credit can I use this year?
The form adds the current credit to credit carried forward from previous years. The amount you can use is the smaller of that total or your current tax year liability.
Can I carry unused credit forward?
Yes. Unused credit can be carried forward for up to five years.
How do pass-through entities calculate the credit?
Pass-through entities determine the credit at the entity level, up to a maximum credit of $2,500 in a tax year.