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INSTRUCTIONS
Qualifying Colleges and Universities:
Beginning with the 2018 tax year, the credit is 50% of tuition paid, not to exceed $1,500 per tax year, for 2-year and 4-year institutions.
4-Year Public Institutions
The Citadel, Clemson University, Coastal Carolina University, College of Charleston, Francis Marion University, Lander University,
Medical University of South Carolina, South Carolina State University, University of South Carolina, USC Aiken, USC Beaufort, USC
Upstate, Winthrop University
4-Year Independent Institutions
Allen University, Anderson University, Benedict College, Bob Jones University, Charleston Southern University, Claflin University,
Coker College, Columbia College, Columbia International University, Converse College, Erskine College, Furman University, Limestone
College, Morris College, Newberry College, North Greenville University, Presbyterian College, Southern Wesleyan University, Voorhees
College, Wofford College
Qualifying tuition is limited to $12,268 per school year.
2-Year Institutions
Aiken Technical College, Central Carolina Technical College, Denmark Technical College, Florence-Darlington Technical College,
Greenville Technical College, Horry-Georgetown Technical College, Midlands Technical College, Northeastern Technical College,
Orangeburg-Calhoun Technical College, Piedmont Technical College, Spartanburg Methodist College, Spartanburg Community
College, Technical College of the Lowcountry, Tri-County Technical College, Trident Technical College, USC Lancaster, USC
Salkehatchie, USC Sumter, USC Union, Williamsburg Technical College, York Technical College
Credit Hours Requirements:
Annual Credit Hours Requirement
A student attending both the spring and fall semesters must complete 30 credit hours.
Semester Credit Hours Requirement
A student attending only the spring or fall semester must complete 15 credit hours during the semester attended. Exceptions to the
credit hours requirement apply for the following colleges:
College Semester Credit Hours Required
Converse 12
Wofford 12
Summer credit hours do not count toward the semester requirement for credit hours.
You cannot claim Tuition Tax Credits for more than four consecutive years after the date of enrollment in an eligible college or
university. An extension of the 4-year credit period may be granted due to medical necessity as defined by the South Carolina
Commission on Higher Education (SCCHE). Direct your questions concerning medical necessity to your college or university's Office of
Disability Services.
Qualified Tuition:
Qualified tuition is the amount charged by a college or university as a condition of enrollment and includes required fees. The cost of
dorm rooms, books, and meals are not included in tuition.
Tuition Limit:
A tuition limit ($12,268 for 2023) applies to students at independent 4-year colleges and universities. The tuition limit is the average
tuition paid to public 4-year colleges and universities other than technical or research schools. The tuition limit is determined each year
by the SCCHE. If the student did not attend a full year of college in 2023, calculate the tuition limit by multiplying $12,268 by the credit
hours that apply to all terms attended, and then dividing the result by the annual 30-hour requirement.
For the following schools, when a student attends the spring or fall semester, but not both, multiply the tuition limit by the total credit
hours assigned to all terms attended (including interim terms) and divide by the annual credit hour requirement.
College Semester + Interim/Other
Converse 12 6
Wofford 12 4
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