SC SCH TC 43: Residential Retrofit Credit (Revision 2019-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-43 calculates the Residential Retrofit Credit for qualifying expenses to strengthen your legal residence against hurricane, rising floodwater, or other catastrophic windstorm damage. It also calculates a credit for South Carolina Sales or Use Taxes paid
Who files this form
SC SCH.TC-43 is for individual taxpayers claiming the Residential Retrofit Credit for expenses paid to make their legal residence in South Carolina more resistant to hurricane, rising floodwater, or other catastrophic windstorm damage.
Individual taxpayers may also claim a credit for South Carolina Sales or Use Taxes paid on qualifying tangible personal property purchases.
What you'll need
Provide your name and Social Security Number on the form. An individual taxpayer must provide a Social Security Number.
Keep records of the fortification measures completed and their costs. You must provide these records if SCDOR requests them. Acceptable records include either:
- A written certification, or a report including a certification, from a licensed professional with relevant expertise confirming that the work meets applicable standards. Examples include an architect, appraiser, building inspector, or contractor.
- Your own affidavit certifying that the fortification measures were implemented.
Include copies of the applicable receipts with the certification, report, or affidavit.
How to file
- Paper filing: Attach SC SCH.TC-43 to your Income Tax return.
- Electronic filing: Keep a copy with your tax records.
Common mistakes
- Including ordinary repairs or replacements. Only include costs for fortification measures that increase the residence's resistance to the specified storm or flood damage.
- Including excluded grant-funded purchases. Items purchased with South Carolina Hurricane Damage Mitigation Program grant funds do not qualify for either credit unless those funds are included in your income.
- Assuming every product qualifies everywhere. Products must have an ICC Evaluation Services Legacy Report or other appropriate test reports acceptable to local building officials. Use products and installation procedures those officials accept.
- Overstating the Sales and Use Tax credit. It is limited to 6% of the qualifying property's purchase price, the actual South Carolina Sales or Use Taxes paid, and a maximum of $1,500.
- Failing to keep supporting records. Keep records of the measures and costs, with applicable receipts, and provide them when SCDOR requests them.
Questions people ask
How much is the residential retrofit expense credit?
The credit is the lesser of 25% of qualifying expenses or $1,000.
Is there a separate credit for Sales or Use Taxes?
Yes. For qualifying tangible personal property, the credit is the smallest of 6% of the purchase price, the South Carolina Sales or Use Taxes actually paid, or $1,500. Add this credit to the retrofit expense credit on line 11.
Do ordinary repairs qualify?
No. The instructions exclude ordinary repair or replacement of existing items. Qualifying costs must relate to fortification measures that increase resistance to hurricane, rising floodwater, or catastrophic windstorm damage.
Can I claim costs paid with Hurricane Damage Mitigation Program grants?
Items purchased with those grant funds are not eligible for either credit unless the grant funds are included in your income.
Where can I find more information about qualifying fortification measures?
The form points to doi.sc.gov for the South Carolina Safe Home Resource Document for Mitigation Techniques and more information. Products and installation procedures must be acceptable to local building officials.