SC616: Notification to Lock In County Designation (Revision 2019-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Form SC616 lets a business lock in its current Tier II, III, or IV county designation for new jobs qualifying for the credit on TC-4, TC-4SA, or TC-4SB. It reports the county, its tier designation, the number of planned new full-time jobs, the planned expansion yea
Who files this form
File SC616 only if you want to lock in the current Tier II, III, or IV county designation for new jobs qualifying for the credit on TC-4, TC-4SA, or TC-4SB.
SC616 is not required to claim the new jobs credit. It is required only to lock in the county designation.
What you'll need
Have the following information ready:
- Taxpayer name, FEIN or SSN, and mailing address. Individual taxpayers must provide their SSN.
- County where the jobs will be created and its Tier II, III, or IV designation.
- Number of new full-time jobs to be created.
- Year the expansion is planned.
- Type of business. Attach a schedule if you need more space.
- The signing officer's or other appropriate official's name, title, signature, and the date.
How to file
Complete the taxpayer and business information, select the county designation, and have an officer or other appropriate official sign and date the form.
Mail to:
SCDOR
PO Box 125
Columbia, SC 29214-0825
The form is valid only if filed with SCDOR before a new facility is initially staffed or an existing facility is expanded. File before creating the new jobs eligible for the credit.
Keep a copy for your records.
Common mistakes
- Filing too late: SC616 is valid only if filed with SCDOR before a new facility is initially staffed or an existing facility is expanded.
- Leaving out an individual taxpayer's SSN: The form says individual taxpayers must provide their Social Security Number.
- Not keeping a copy: The form reminds you to keep a copy for your records.
Questions people ask
How does the county designation affect the credit?
The designation of the county where the business's facility is located determines the credit amount for each qualifying new job. County designations range from Tier I, the lowest credit, to Tier IV, the highest credit, and are updated each year.
How long does the lock-in apply?
Filing SC616 before creating eligible new jobs allows a company to lock in the current Tier II, III, or IV designation for jobs created in years one through six. The form covers all new jobs created during the original credit period beginning with the business's start-up or expansion.
Must I use the locked-in designation if a later designation is better?
No. You do not have to use the designation reported on SC616 if the designation for the year the job was created is more favorable to you.
Will a later county re-designation change the credit created in year one?
No. The form states that the credit created in year one is not affected by future county re-designations after the jobs are created.