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1350 STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE I-360
(Rev. 6/21/23)
CLASSROOM TEACHER 3652
dor.sc.gov EXPENSES CREDIT 2023
Name SSN
1. Are you a South Carolina classroom teacher? Yes No
If you answered No, STOP. You do not qualify for this credit.
2. Were you reimbursed $350 or more for your teacher supplies and materials? Yes No
If you answered Yes, STOP. You do not qualify for this credit.
3. Amount you spent on teacher supplies and materials beginning July 1, 2023 ................................ 3. $
4. Maximum credit amount............................................................................................................. 4. $ 350
5. Enter the lesser of line 3 or line 4................................................................................................ 5. $
6. Amount of reimbursement from your school or district ................................................................. 6. $
7. Allowable credit (subtract line 6 from line 5). If less than zero, STOP, you do not qualify............ 7. $
Enter this amount on your SC1040, line 22c.
INSTRUCTIONS
A South Carolina classroom teacher may claim the Classroom Teacher Expenses Credit on their 2023 SC1040, Individual
Income Tax Return, for qualifying expenses made beginning on July 1, 2023.
To be eligible for this credit, you must not be eligible for a teacher supplies reimbursement under a Budget Proviso.
South Carolina private school teachers are eligible for this credit.
You must claim this credit on an original or amended SC1040 by June 30, 2024.
The credit is limited to the lesser of $350 or the amount you spent on teacher supplies and materials. The SCDOR may
require verification of the credit claimed.
Include this completed form when filing your SC1040.
Social Security Privacy Act Disclosure
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i)
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation
117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for
securing proper identification. Your Social Security Number is used for identification purposes.
The Family Privacy Protection Act
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information
necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected
by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents
such information from being used by third parties for commercial solicitation purposes.
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