SC SCH TC 37: Whole Effluent Toxicity Testing Credit (Revision 2020-08)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-37 calculates the Whole Effluent Toxicity Testing Credit for manufacturing facilities. It reports testing compliance costs, the credit earned at 25% of those costs, credits carried forward, and the amount claimed against Corporate Income Taxes.
Who files this form
Manufacturing facilities may use this form to claim a Corporate Income Tax credit for 25% of the costs of complying with whole effluent toxicity testing.
A manufacturing facility is an establishment where tangible personal property is produced or assembled.
What you'll need
Have the following information ready to complete the form:
- Your name and FEIN.
- Costs of complying with whole effluent toxicity testing during the tax year.
- Any credit carried forward from previous tax years.
- Your current-year tax liability.
How to file
- Paper filing: Attach SC SCH.TC-37 to your Income Tax return.
- Electronic filing: Keep a copy with your tax records.
- Corporations: Enter the credit on SC1120TC.
To calculate the credit:
- Enter your testing compliance costs on line 1.
- Multiply line 1 by 25% and enter the result on line 2.
- Enter any credit carried forward from previous tax years on line 3.
- Add lines 2 and 3 to find the total credit available on line 4.
- Enter your current-year tax liability on line 5.
- Enter the lesser of line 4 or line 5 as the current-year credit claimed on line 6.
- Subtract line 6 from line 4 to calculate the credit carryforward on line 7.
Common mistakes
- Do not forget to attach this form to your Income Tax return if you file by paper.
- If you file electronically, remember to keep a copy with your tax records.
- Corporations should remember to enter the credit on SC1120TC.
- Unused credits may be carried forward for up to 10 years.
Questions people ask
How much is the credit?
The credit is 25% of the costs incurred in complying with whole effluent toxicity testing during the tax year.
What counts as a manufacturing facility?
It is an establishment where tangible personal property is produced or assembled.
Can I claim more than my current-year tax liability?
No. Line 6 limits the current-year credit claimed to the lesser of your total available credit or your current-year tax liability.
Can I carry unused credits forward?
Yes. Unused credits may be carried forward for up to 10 years.
Do I need to attach this form to my return?
If you file by paper, attach it to your Income Tax return. If you file electronically, keep a copy with your tax records.