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STATE OF SOUTH CAROLINA
1350
DEPARTMENT OF REVENUE SC SCH.TC-22
CREDIT FOR A CERTIFIED (Rev. 8/21/19)
HISTORIC RESIDENTIAL STRUCTURE 3382
dor.sc.gov 20
Name SSN
1. Rehabilitation expenses made to a property located in South Carolina, placed in service
during this tax year ................................................................................................................1.
2. Credit amount earned (multiply line 1 by 25%) .......................................................................2.
3. Annual installment amount (multiply line 2 by 33% for property placed in service this year, or
enter the previous year's installment amount) ........................................................................3.
4. Amount carried forward from prior tax years ..........................................................................4.
5. Add line 3 and line 4 ............................................................................................................5.
6. Current year tax liability .......................................................................................................6.
7. Current year credit (lesser of line 5 and line 6) Enter here and on the SC1040TC. ....................7.
8. Unused credits (subtract line 7 from line 5) Unused credits can be carried forward for
five years. ............................................................................................................................8.
INSTRUCTIONS
This credit is available for rehabilitation expenses to a certified historic residential structure, as defined below, for
expenses incurred in taxable years beginning after 2002 and if the property is placed in service after June 30, 2003.
The credit is 25% of rehabilitation expenses, which must exceed $15,000 within a 36-month period. The credit has to be
taken in equal installments over a three year period. Any unused amount from an installment can be carried forward for
five years. You may not claim more than one credit on the same certified historic residential structure within 10 years.
Before any work begins, contact the State Historic Preservation Officer (SHPO) to review all repairs, alterations,
rehabilitation, and new construction on the certified historic residential structure and the property on which it is located.
Repairs or alterations must be consistent with the Secretary of the Interior's Standards for Rehabilitation.
When the work is complete, you must receive certification from the SHPO verifying that the project meets the Standards
for Rehabilitation. For a period of up to five years, any additional work must be consistent with the Standards for
Rehabilitation. The SHPO has the right to inspect. If the SHPO finds that additional work doesn't meet the Standards for
Rehabilitation, you must forfeit any unused credit, including any amounts carried forward. You may appeal SHPO
decisions with the State Review Board.
Complete a separate TC-22 for each rehabilitated property. Learn more about this credit from the South Carolina
Department of Archives and History at scdah.sc.gov.
Complete a TC-21 if claiming a credit for qualified rehabilitation expenditures for a certified historic structure that also
qualifies for a federal credit under IRC Section 47.
Definitions
A certified historic residential structure is an owner-occupied residence that is:
• listed individually in the National Register of Historic Places
• considered by the State Historic Preservation Officer to contribute to the historic significance of a National
Register Historic District
• considered by the State Historic Preservation Officer to meet the criteria for individual listing in the National
Register of Historic Places
• an outbuilding of an otherwise eligible property considered by the State Historic Preservation Officer to contribute
to the historic significance of the property
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