SC SCH TC 32: Premarital Preparation Course Credit (Revision 2019-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-32 determines whether you qualify for the Premarital Preparation Course Credit and calculates the amount to enter on SC1040TC. The one-time, nonrefundable Individual Income Tax credit is $25 per individual or $50 for a couple filing jointly.
Who files this form
Use SC SCH.TC-32 to determine whether you qualify for the Premarital Preparation Course Credit. You must answer Yes to all six questions to qualify:
- You and your spouse attended at least six hours of instruction together.
- The course was taught by a professional counselor licensed under Title 40, Chapter 75 of the South Carolina Code, an active clergy member acting in that role, or their designee trained and skilled in premarital preparation.
- The provider gave you a certificate of completion when you completed the course.
- You completed the course within 12 months before applying for a South Carolina marriage license.
- You obtained the South Carolina marriage license during the tax year.
- A probate court judge or clerk of court certified on the marriage license that you completed the course and met the credit requirements.
What you'll need
- Certificate of completion: The course provider must issue it when you complete the course. It must include the hours you completed together and the provider's credentials. Provide it when applying for the marriage license.
- South Carolina marriage license: It must include certification by a probate court judge or clerk of court that you met the credit requirements.
- SC SCH.TC-32 and SC1040TC: Enter the credit amount on both forms.
- Identifying information: SC SCH.TC-32 has fields for your name and Social Security Number. Providing your Social Security Number is mandatory for individual taxpayers.
How to file
Complete the six questions on SC SCH.TC-32. If every answer is Yes, enter $25, or $50 if married filing jointly, on the schedule and on SC1040TC.
- Paper filing: Attach SC SCH.TC-32 to your Income Tax return.
- Electronic filing: Keep a copy with your tax records.
The form does not provide a mailing address.
Common mistakes
- Claiming the credit when any of the six answers is No. All responses must be Yes.
- Carrying an unused credit amount forward. Unused amounts may not be carried forward.
- Using the credit toward the marriage license fee or another type of tax. It applies only against South Carolina Individual Income Tax.
- Forgetting to attach the schedule to a paper return or keep a copy with your tax records when filing electronically.
Questions people ask
How much is the credit?
The credit is $25 per individual, or $50 total for a couple filing jointly. It is a one-time, nonrefundable Individual Income Tax credit.
How long must the course be?
You and your spouse must attend at least six hours of instruction together.
When must we complete the course and obtain the license?
Complete the course within 12 months before applying for the South Carolina marriage license. You must obtain the license during the tax year for which you claim the credit.
What must the course certificate include?
It must state the number of hours you completed together and the course provider's credentials. You must provide it when applying for the marriage license.
Can we use the credit for the marriage license fee or save an unused amount?
No. The credit applies only against South Carolina Individual Income Tax, not the marriage license fee or any other tax. Unused credit cannot be carried forward.