1350                                       STATE OF SOUTH CAROLINA 
                                           DEPARTMENT OF REVENUE                                  SC SCH. TC-53
                                           ENERGY EFFICIENT                                                               (Rev. 6/19/20)
                                  MANUFACTURED HOME CREDIT                                                                     3510
   dor.sc.gov                                                                                                             20
Name                                                                                              SSN or FEIN 

You can only claim this credit if you have applied for and received written certification from the South Carolina 
Energy Office (SCEO).
1. Maximum credit allowed by the SCEO................................................................................  1.   $750

2. Enter your Individual or Corporate Income Tax liability before applying any credits........... 2.

3. Available credit (Enter the lesser of line 1 or line 2)..........................................................  3.
   Enter this amount on the SC1040TC or SC1120TC  
   Unused credit cannot be carried forward

                                                  INSTRUCTIONS
Beginning July 1, 2009 and ending June 30, 2024, an Income Tax credit is available to a taxpayer who purchases a 
manufactured home, for use in South Carolina, from a retail dealership licensed by the South Carolina Manufactured 
Housing Board. The manufactured home must meet or exceed the energy saving efficiency requirements or ENERGY 
STAR program requirements of the United States Environmental Protection Agency or the United States Department of 
Energy. The SCEO will certify that the manufactured home meets the credit requirements.  

Find more information at energy.sc.gov. 

Line instructions
Line 1: The maximum credit once you receive written certification from the SCEO is $750.  Find more information on the 
        certification process at energy.sc.gov. 

Line 2: Enter your Individual or Corporate Income Tax liability before applying any credits.  

Line 3: Enter the lesser of line 1 or line 2. This is the full amount of credit available for this tax year. Enter this amount on 
        the SC1040TC or SC1120TC. 

Unused  credit may not be carried forward. 

If you file by paper, attach this form and the written certification from the SCEO to your Income Tax return. If you file 
electronically, keep a copy with your tax records.

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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