1350                                  STATE OF SOUTH CAROLINA 
                                           DEPARTMENT OF REVENUE                                 SC SCH.TC-45
                                                                                                 (Rev. 6/10/20)
                                       APPRENTICESHIP CREDIT
                                                                                                    3441
 dor.sc.gov
                                                                                                 20
Name                                                                                             SSN or FEIN

1.   Number of qualifying employees …………………………................................................................  1.  
      To qualify, employees must:                                                                   
         begin apprenticeships after 2007.                                                          
         be employed for at least seven months of the tax year.                                     
         be employed based on an apprentice agreement registered with the US Department of          
         Labor's Office of Apprenticeship of the Employment and Training Administration.            
                                                                                                    
2.   Number of employees on line 1 who qualified for this credit for four previous years …................. 2.    
                                                                                                    
3.   Subtract line 2 from line 1............................................................................................................... 3.    
                                                                                                    
4.   Allowable credit (multiply line 3 by $1,000).....................................................................................   4.   $  
      Individuals enter the credit on the SC1040TC. Corporations enter the credit on the SC1120TC.     
 
                                           INSTRUCTIONS 
                                                                 
A taxpayer is entitled to a $1,000 credit against Corporate or Individual Income Tax for each apprentice employed after 
2007. The apprentice must be employed for at least seven full months of the tax year under an apprentice agreement 
registered with the Office of Apprenticeship of the Employment and Training Administration of the US Department of 
Labor. The credit may be claimed for a maximum of four tax years for each apprentice. 
 
If you file by paper, attach 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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