STATE OF SOUTH CAROLINA 
     1350
                                                    DEPARTMENT OF REVENUE                               SC SCH.TC-43
                                                                                                           (Rev. 7/30/19) 
                  RESIDENTIAL RETROFIT                                                                                3437
   dor.sc.gov                                       CREDIT
                                                                                                           20
Name                                                                                                    SSN

Part I    Credit Computation for Residential Retrofit Expenses
1. Qualifying expenses (see instructions) ................................................. 1.  $
2.    Maximum credit amount (multiply line 1 by 25%) ......................................... 2.     $
3.    Credit limit  ............................................................... ........ 3.          $   1,000
4.    Enter the lesser of line 2 and line 3 .................................................... 4.      $

Part II   Credit Computation for Sales and Use Taxes
5.    Purchase price of tangible personal property included in line 1............................... 5.  $
6.    Maximum credit amount (multiply line 5 by 6%) .......................................... 6.   $
7.    South Carolina Sales and/or Use Tax paid on property included in line 5....................... 7.  $
8.    Enter lesser of line 6 and line 7 .......................................................    8.    $
9.    Credit limit ............................................................... ........  9.          $   1,500
10.  Enter the lesser of line 8 and line 9 ....................................................10.       $

Combined Credits
11.  Add line 4 and line 10 .............................................................. 11.  $

                                                    INSTRUCTIONS 
                                                           
An individual taxpayer is allowed an Individual Income Tax credit for expenses paid to retrofit the taxpayer's legal residence to make 
it more resistant to hurricane, floodwater, or other catastrophic windstorm damage as defined by the Director of Insurance or his 
designee. The allowable credit is the lesser of 25% of the amount paid or $1,000. 
 
An individual taxpayer is also allowed an Individual Income Tax credit for South Carolina Sales or Use Taxes paid on purchases of 
tangible personal property that qualify for the residential retrofit credit. The allowable credit is the lesser of 6% of the purchase price 
of tangible personal property qualifying for residential retrofit credit or $1,500. 
 
The cost of items purchased with grant funds awarded by the South Carolina Hurricane Damage Mitigation Program are not eligible 
for either credit unless the grant funds are included in the income of the taxpayer.  
 
Regulation  69-75 defines  “fortification  measures”  and  incorporates  the  standards  contained  in  the  South  Carolina  Safe  Home 
Resource Document for Mitigation Techniques, available at doi.sc.gov. The Department of Insurance will review and update the 
manual to comply with changes in building code standards, mitigation measures, or other applicable provisions of law. 
 
All products are required to have an ICC Evaluation Services Legacy Report or other appropriate test reports acceptable to the local 
building officials for the intended use. All products may not qualify in all areas. You must use products and installation procedures 
deemed acceptable by the local building officials.  

     34371013

An individual taxpayer claiming the credit must keep records of the fortification measures implemented and the costs incurred, and must 
provide these records when requested by the SCDOR. Acceptable records include: (1) a written certification (or report that includes a 
certification) from a licensed professional with expertise in construction techniques, building design, property inspection, or appraisal 
(such as an architect, appraiser, building inspector, or contractor) that the fortification measure has been implemented in accordance 
with  applicable  standards;  or  (2)  an  affidavit  from  the  individual  taxpayer  certifying  that  the  fortification  measures  have  been 
implemented. Copies of the applicable receipts must be included with the certification, report, or affidavit. 
 
Find more information at doi.sc.gov.  
 
PART I - Credit Computation for Residential Retrofit Expenses 

Line 1:  Qualifying expenses include what you paid to retrofit your legal residence in South Carolina to make it more resistant to loss 
         due  to  hurricane,  rising  floodwater,  or  other  catastrophic  windstorm  event.  Include  only  costs  associated  with  fortification 
         measures that increase the residence’s resistance to hurricane, rising floodwater, or catastrophic windstorm event damage. 
         Do not include the cost of ordinary repair or replacement of existing items. Do not include the cost of items purchased with 
         grant funds from the South Carolina Hurricane Damage Mitigation Program unless those funds are included in your income. 
          
Line 2:  The credit is limited to 25% of qualifying expenses. 
          
Line 3:  The credit cannot exceed $1,000. 
          
 PART II - Credit Computation for Sales and Use Taxes
          
Line 5:  Enter the purchase price of tangible personal property included in qualifying expenses in line 1. 
          
Line 6:  The credit for Sales and Use Taxes is limited to 6% of the purchase price of qualifying tangible personal property. 
          
Line 7:  The credit is limited to actual Sales or Use Taxes paid. 
          
Line 9:  The credit cannot exceed $1,500.

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.