SC SCH TC 53: Energy Efficient Manufactured Home Credit (Revision 2020-06)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-53 calculates the Energy Efficient Manufactured Home Credit for Individual or Corporate Income Tax. The credit is limited to the lesser of $750 or your tax liability before credits, and unused credit cannot be carried forward.
Who files this form
Use SC SCH. TC-53 to claim the Energy Efficient Manufactured Home Credit. The form describes a credit for taxpayers who purchase a manufactured home for use in South Carolina from a retail dealership licensed by the South Carolina Manufactured Housing Board.
The home must meet or exceed the energy-saving efficiency requirements or ENERGY STAR program requirements of the U.S. Environmental Protection Agency or U.S. Department of Energy. You must apply for and receive written certification from the South Carolina Energy Office (SCEO) before claiming the credit.
When it's due
2024 tax year: The printed credit availability period ends June 30, 2024. The form states that the period begins July 1, 2009.
These are credit availability dates, not a tax return filing deadline. The form does not print a filing due date or a credit availability period extending into tax years 2025 or 2026.
What you'll need
Have these items ready:
- Written certification from the SCEO.
- Your name and SSN or FEIN. Individual taxpayers must provide their Social Security Number.
- Your Individual or Corporate Income Tax liability before applying any credits.
- SC1040TC or SC1120TC, where you will enter the available credit.
For a paper return, attach SC SCH. TC-53 and the SCEO written certification to your Income Tax return.
How to file
- Apply for and receive written certification from the SCEO. Information about certification is available at energy.sc.gov.
- On line 1, enter the maximum credit allowed by the SCEO. The maximum credit is $750.
- On line 2, enter your Individual or Corporate Income Tax liability before applying any credits.
- On line 3, enter the lesser of line 1 or line 2. Transfer that amount to SC1040TC or SC1120TC.
Paper filing: Attach this form and the SCEO written certification to your Income Tax return. No mailing address is printed in the supplied text.
Electronic filing: Keep a copy with your tax records.
Common mistakes
- Claiming the credit before applying for and receiving written SCEO certification.
- Entering more on line 3 than the lesser of line 1 or line 2.
- Carrying unused credit forward. The form says unused credit cannot be carried forward.
- Omitting the form or written certification from a paper Income Tax return.
- Failing to keep a copy with your tax records when filing electronically.
- Leaving out your Social Security Number if you are an individual taxpayer.
Questions people ask
What is the maximum credit?
The maximum is $750 after you receive written SCEO certification. Your available credit is limited to the lesser of the SCEO-approved amount or your Individual or Corporate Income Tax liability before credits.
Can I use unused credit in a later year?
No. Unused credit cannot be carried forward.
Where can I learn about certification?
The form directs taxpayers to energy.sc.gov for information about the SCEO certification process.
Where do I report the available credit?
Enter the amount from line 3 on SC1040TC or SC1120TC.