1350                                         STATE OF SOUTH CAROLINA 
                                                  DEPARTMENT OF REVENUE                                               SC SCH.TC-57
                                        EDUCATIONAL CREDIT FOR                                                               (Rev. 10/9/19)
                                     EXCEPTIONAL NEEDS CHILDREN'S FUND                                                        3655
 dor.sc.gov                                                                                                                  20
Name                                                                                                                          SSN or FEIN

1.  Amount approved by SCDOR                                                                                                    1.  $ 
                                                                                                                              
2.  Current year tax liability                                                                                               2.  $ 
                                                                                                                              
3.  Multiply line 2 by 60%                                                                                                   3.  $ 
                                                                                                                              
4.  Allowable credit (lesser of line 1 or line 3)                                                                            4.  $ 
     Enter on SC1040TC or SC1120TC                                                                                            
 
                                                    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.   
The credit is limited to 60% of your tax liability. Unused credit cannot be carried forward to future tax years. 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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