SC SCH TC 20: Brownfields Cleanup Credit (Revision 2019-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-20 calculates the individual or corporate income tax credit for eligible expenses under the Brownfields Voluntary Cleanup Program. It reports cleanup expenses, unused credit carried over from prior years, and an additional credit calculation for the fin
Who files this form
Use SC SCH.TC-20 to claim a corporate or individual Income Tax credit for voluntary cleanup costs incurred by a nonresponsible party under the Brownfields Voluntary Cleanup Program.
For Individual Income Tax, the credit is available only for contracts entered into on or after June 11, 2008. Multiple taxpayers working jointly to clean up a single site share the credit in proportion to their contributions toward cleanup costs.
What you'll need
- Your name and SSN or FEIN. Individual taxpayers must provide their Social Security Number.
- Amounts of eligible cleanup expenses paid or accrued during the current tax year.
- A schedule showing any unused Brownfields credit carried over from prior years.
- The tax credit certificate from the South Carolina Department of Health and Environmental Control (SCDHEC).
- For the final year of cleanup, the site's certificate of completion issued by SCDHEC, plus cleanup expense or contribution totals for the project.
How to file
Complete Part I to calculate the current-year credit and any carryover. Enter the credit on the appropriate tax credit schedule. In the final year of cleanup, also complete Parts II and III and enter the Part III total on the appropriate tax credit schedule.
- Paper filing: Attach SC SCH.TC-20 and a copy of the SCDHEC tax credit certificate to your Income Tax return. In the final year of cleanup, also attach a copy of the SCDHEC certificate of completion for the site.
- Electronic filing: Keep a copy of this schedule and the SCDHEC certificates with your tax records.
Common mistakes
- Forgetting to attach a schedule for prior-year unused credit entered on Part I, line 3.
- Overlooking the multiple-taxpayer rule: taxpayers cleaning up one site jointly receive credit in proportion to their contributions toward cleanup costs.
- Completing the final-year sections before the final year of cleanup. Parts II and III are for the final year only.
- Omitting required attachments when filing on paper, or failing to keep the schedule and SCDHEC certificates when filing electronically.
- Leaving out your Social Security Number if you are an individual taxpayer. The form says it is mandatory.
Questions people ask
How is the Part I credit calculated?
Multiply eligible current-year cleanup expenses by 50%, then add any unused credit carried over from prior years. Part I, line 5 is the lesser of that total or $50,000, subject to the multiple-taxpayer rule.
Can unused credit be carried forward?
Yes. The form states that unused credit up to $100,000 may be carried forward for five years. Part I, line 6 shows the carryover available for future years.
What changes in the final year of cleanup?
Complete Part II using expenses paid or accrued or contributions made toward cleanup throughout the project. Multiply that amount by 10% and enter the lesser of the result or $50,000. Part III adds this amount to Part I, line 5.
How is the credit divided when several taxpayers clean up one site?
Each taxpayer is allowed the credit in the same proportion as their contribution toward payment of cleanup costs.
Do electronic filers need to keep the certificates?
Yes. Keep a copy of SC SCH.TC-20 and the SCDHEC certificates with your tax records.