SC SCH TC 28: SC Quality Forum Credit (Revision 2019-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-28 calculates the nonrefundable SC Quality Forum Credit. The credit equals the annual registration fee plus 50% of fees charged to participate in the organizational performance excellence assessment process. Unused credit cannot be carried forward.
Who files this form
SC SCH.TC-28 is used to claim the South Carolina Quality Forum Credit. The credit is available to taxpayers who pay an annual fee to the South Carolina Quality Forum to participate in quality programs.
What you'll need
To complete the schedule, have:
- Your name and SSN or FEIN. Individual taxpayers must provide their Social Security Number.
- The amount of your annual registration fee.
- The amount of fees charged to participate in the organizational performance excellence assessment process.
How to file
Enter your annual registration fee on line 1 and your participation fees on line 2. Multiply line 2 by 50% and enter the result on line 3. Add lines 1 and 3 on line 4 to find your available credit.
- Paper filing: Attach the schedule to your Income Tax return.
- Electronic filing: Keep a copy of the schedule with your tax records.
Common mistakes
- Carrying unused credit forward: No carryover of unused credit is allowed.
- Leaving out your SSN: Individual taxpayers must provide their Social Security Number on this form.
- Forgetting the schedule or your copy: Attach the schedule to a paper Income Tax return. If filing electronically, keep a copy with your tax records.
Questions people ask
How much is the credit?
The credit equals your annual registration fee plus 50% of fees charged to participate in the organizational performance excellence assessment process.
Is the credit refundable?
No. The form states that the credit is nonrefundable.
Can I carry unused credit forward?
No. Unused credit cannot be carried forward.
Do I attach the schedule if I file electronically?
The instructions say to keep a copy with your tax records if you file electronically. If you file by paper, attach the schedule to your Income Tax return.