1350                                     STATE OF SOUTH CAROLINA 
                                                                                                  SC SCH.TC-57
                                              DEPARTMENT OF REVENUE
                                                                                                  (Rev. 5/28/21)
                                    NONREFUNDABLE EDUCATIONAL CREDIT                                                                         3655
    dor.sc.gov                    FOR EXCEPTIONAL NEEDS CHILDREN'S FUND                           20
Name                                                                                              SSN or FEIN

1.  Amount approved by SCDOR   ..........................................................................................                                          1.  $ 
                                                                                                  
2.  Current year tax liability  ....................................................................................................   2.  $ 
                                                                                                  
3.  Multiply line 2 by 75% for tax years beginning with 2021. ..................................................   3.  $ 
     (For tax years prior to 2021, use 60%)                                                       
                                                                                                  
4.  Allowable credit (lesser of line 1 or line 3)  ..........................................................................   4.  $ 
     Enter this amount on the SC1040TC or SC1120TC.                                               
                                                                                                  
5. Credit carryforward (subtract line 4 from line 1) ....................................................................   5.  $ 
    For tax year 2021 and forward, unused credits can be carried forward for up to three years. 
    For tax years prior to 2021, a credit carryforward is not allowed. 

                                               INSTRUCTIONS  
                                                              
The Nonrefundable Educational Credit is available for taxpayers who make qualifying donations to the Educational Credit 
for Exceptional Needs Children's Fund (or Exceptional SC Scholarship Fund). You will receive a letter from the SCDOR 
stating the amount of credit you have been approved for based on donations reported by Exceptional SC. Attach a copy of 
that letter to your Income Tax return claiming the credit.   
 
Credit limit: 
The credit is limited to: 
    • 75% of your tax liability for tax years beginning with 2021 
    • 60% of your tax liability for tax years prior to 2021 
 
Credit carryforward: 
Unused credit for tax years: 
    • beginning with 2021 can be carried forward for up to three years 
    • prior to 2021 cannot be carried forward 
 
If you deduct the amount of the donation on your federal return, you must add that amount back to your South Carolina 
taxable income. 
 
If you file by paper, attach this form 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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