SC SCH TC 58A: Application for Solar Energy Property Credit (Revision 2022-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-58A is an application for the Solar Energy Property Credit for qualifying nonresidential solar energy equipment. It reports the property's location, equipment, planned service date, utility interconnection, and estimated equipment and installation costs
Who files this form
Use SC SCH.TC-58A to apply for the credit for constructing, purchasing, or leasing qualifying nonresidential solar energy property. For residential systems, use TC-38 instead.
The printed instructions provide for earning the credit beginning with tax year 2019 and ending with tax year 2024. Credits earned before the repeal date may continue to be claimed until fully claimed.
Qualifying equipment must have a nameplate capacity of at least 1,900 kW AC. The property must be located in South Carolina, placed in service in the state during the taxable year, and located on one of the following:
- An EPA National Priority List site.
- An EPA National Priority List Equivalent Site.
- A site on a list of related removal actions certified by DHEC.
- Land subject to a Voluntary Cleanup Contract with DHEC as of December 31, 2017, or to corrective action under the Federal Resource Conservation and Recovery Act of 1976.
- Land owned by the Pinewood Site Custodial Trust.
What you'll need
Have the following information and supporting records ready:
- Taxpayer name, mailing address, SSN or FEIN, and contact person's name, title, phone number, and email.
- Property location, county, ZIP code, EPA number, and qualifying site category.
- Date the property will be placed in service and the utility you will interconnect with.
- A list of equipment, its nameplate capacity, and total estimated equipment and installation costs.
- Invoices, paid receipts, or spreadsheets to verify the information.
If you lease the property, obtain a written statement from the lessor saying the lessor will not claim this credit for the same property. You may also request a statement describing the property and its cost.
SCDOR and the SC Energy Office may request a site visit or additional documentation before approval.
How to file
Complete a separate application for each property location. Provide specific information, add pages if needed, and attach verification records. Have the taxpayer or officer sign and date the application and provide their printed name and title.
Choose one submission method:
- Email: TaxTech@dor.sc.gov
- Mail:
SCDOR
Attn: Tax Credits
PO Box 125
Columbia, SC 29214-0825
Common mistakes
- Using this application for residential equipment. The form is only for qualifying nonresidential equipment. Use TC-38 for residential systems.
- Providing vague or unsupported information. Be specific, add pages if needed, and attach invoices, paid receipts, or spreadsheets.
- Omitting an individual's SSN. The form states that individual taxpayers must provide their Social Security Number.
- Claiming another state solar energy property credit for the same property. This credit is not allowed in that situation.
- Claiming the credit when public funds pay the property's cost. The instructions prohibit this, but do not treat federal grants or tax credits as public funds.
- Continuing installments after the property is disposed of, taken out of service, or moved out of South Carolina. If this happens during a year an installment can be claimed, the credit expires and remaining installments cannot be taken.
Questions people ask
How much is the credit?
The credit equals 25% of the property's cost, including installation. For each installation placed in service after December 31, 2021, the credit may not exceed $5 million.
When is the credit earned and claimed?
The credit is earned in the year the property is placed in service. It must be taken in five equal annual installments. Unused credit may be carried forward for five tax years.
Is the credit first-come, first-served?
Yes. The total amount available to be taken by all taxpayers, based on their five equal annual installments, may not exceed $2.5 million in a tax year.
Can leased solar energy property qualify?
Yes. A taxpayer leasing qualifying property must obtain a written statement from the lessor confirming that the lessor will not claim this credit for the same property.