1350                                       STATE OF SOUTH CAROLINA
                                             DEPARTMENT OF  REVENUE                      SC SCH.TC-58A
                                                                                          (Rev. 7/21/22) 
                                                APPLICATION FOR                                3705
   dor.sc.gov                       SOLAR ENERGY PROPERTY CREDIT                          20
Name                                                                                SSN or FEIN

Mailing address: Street                    City                    State        ZIP County

Contact person: Name and title                                     Phone            Email

This application is for qualifying nonresidential solar energy equipment only. Use the TC-38 for residential systems.

1. Date the solar energy property will be placed in service        -           -

2. Name of utility you will interconnect with

3. Location of property (Complete a separate application)

   Physical location of property

   City                                      County                                 ZIP        EPA#
4. The property is located on (select one):

        the EPA's National Priority List

        the EPA's National Priority List Equivalent Sites

        a list of related removal actions, as certified by DHEC

        land subject to a Voluntary Cleanup Contract with DHEC or corrective action under the Federal Resource 
        Conservation and Recovery Act of 1976

        land owned by the Pinewood Site Custodial Trust

5. List equipment being installed (see instructions)

6. Does the solar equipment have a name plate capacity of at least 1,900 kW AC?     Yes   No

7. Total estimated costs for equipment and installation $

Be as specific as possible when providing the above information. Include additional pages if you need more space. Attach
invoices, paid receipts, or spreadsheets as verification. Before granting approval, the SCDOR and the SC Energy Office
have the right to request a site visit or additional documentation.

                                                            -           -
Signature of taxpayer or officer                    Date

Printed name of taxpayer or officer                 Title

     37051018

                                       INSTRUCTIONS 
Beginning with tax year 2019 and ending with tax year 2024, SC Code Section 12-6-3775 provides an Income Tax credit
to a taxpayer for constructing, purchasing, or leasing solar energy property. The credit is equal to 25% of the cost of the
property, including installation. 

The credit is earned in the year the property is placed in service. It must be taken in five equal annual installments, and
any unused credit can be carried forward for five tax years.  

If the credit is earned before the repeal date, SC Code Section 12-6-3775 continues to apply until the credits are fully
claimed. 

Property requirements: In order to qualify for the credit, the solar energy property must be located in South Carolina, 
placed in service in this state during the taxable year, and be located on: 
 1. the Environmental Protection Agency's (EPA) National Priority List, 
 2. the EPA's National Priority List Equivalent Sites,  
 3. a list of related removal actions certified by the SC Department of Health and Environmental Control (DHEC), 
 4. land that is subject to a Voluntary Cleanup Contract with DHEC as of December 31, 2017 or to corrective action 
 under the Federal Resource Conservation and Recovery Act of 1976, or 
 5. land that is owned by the Pinewood Site Custodial Trust.   

Leased property: A taxpayer leasing solar energy property must obtain a written statement from the lessor stating the
lessor will not claim this credit for the same property.  

A taxpayer can also request the lessor provide them with a statement describing the property and stating the cost of the
property.  

A credit is not allowed if:   
 1. the property is disposed of, taken out of service, or moved out of South Carolina during one of the years an 
 installment can be claimed. The credit then expires and the taxpayer may not take any remaining installments of 
 the credit.  
 2. the cost of the solar energy property is provided by public funds. Federal grants or tax credits are not considered  
 public funds. 
 3. a taxpayer claims any other state credit for solar energy property on the same property.  
Credit limits: The credit for each installation of solar energy property placed in service before December 31, 2021 may
not exceed $2.5 million. The credit for each installation of solar energy property placed in service after December 31,
2021 may  not exceed  $5 million. The  credit is  allowed on  a first-come,  first-served basis. The total amount  of credits
available to be taken, based on the five equal annual installments claimed by all taxpayers in a taxable year, may not
exceed $2.5 million in a tax year.  
Solar energy property: Any nonresidential solar energy equipment with a nameplate capacity of at least 1,900 kW AC
that uses solar radiation as a substitute for traditional energy for water heating, active space heating and cooling, passive
heating, daylighting,  generating electricity,  distillation,  desalination, detoxification, or the production  of industrial or
commercial process heat. Also included are related devices necessary for collecting, storing, exchanging, conditioning, or
converting solar energy to other useful forms of energy.

How to submit (choose one):   
 
 1. Email to TaxTech@dor.sc.gov 

 2.  Mail to:   
 SCDOR 
 Attn: Tax Credits 
 PO Box 125 
 Columbia, SC 29214-0825 

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.