1350                                    STATE OF SOUTH CAROLINA 
                                             DEPARTMENT OF REVENUE                                                            I-360 
                                                                                                 (Rev. 6/21/23) 
                                             CLASSROOM TEACHER                                                                              3652 
    dor.sc.gov                                EXPENSES CREDIT                                                                 2023
Name                                                                                             SSN

1. Are you a South Carolina classroom teacher?                                                   Yes                   No
   If you answered No, STOP. You do not qualify for this credit. 
    
2. Were you reimbursed $350 or more for your teacher supplies and materials?                     Yes                   No
   If you answered Yes, STOP. You do not qualify for this credit. 
    
3. Amount you spent on teacher supplies and materials beginning July 1, 2023 ................................ 3.              $ 
                                                                                                                               
4. Maximum credit amount............................................................................................................. 4.  $      350
                                                                                                                               
5. Enter the lesser of line 3 or line 4................................................................................................ 5.  $ 
                                                                                                                               
6. Amount of reimbursement from your school or district  ................................................................. 6. $ 
                                                                                                                               
7. Allowable credit (subtract line 6 from line 5). If less than zero, STOP, you do not qualify............ 7.  $
   Enter this amount on your SC1040, line 22c.

                                                INSTRUCTIONS 
                                                      
A South Carolina classroom teacher may claim the Classroom Teacher Expenses Credit on their 2023 SC1040, Individual 
Income Tax Return, for qualifying expenses made beginning on July 1, 2023.  
 
To be eligible for this credit, you must not be eligible for a teacher supplies reimbursement under a Budget Proviso. 
 
South Carolina private school teachers are eligible for this credit. 
 
You must claim this credit on an original or amended SC1040 by June 30, 2024.   
 
The credit is limited to the lesser of $350 or the amount you spent on teacher supplies and materials. The SCDOR may 
require verification of the credit claimed.  
 
Include this completed form when filing your SC1040. 

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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