Teachers Credit

What is the Teacher Tax Credit

In addition to the ECENC, there is a tax credit for private school teachers’ out-of-pocket spending on classroom supplies.

They can claim a refundable income tax credit for up to $275 in spending on teacher supplies or materials.

How do I apply for the credit?

Claimants use line 22 of the SC Form 1040. Line 22 is located on the top of page three of that state income tax form. Teachers will also need to complete a form I-360, which is also located at https://dor.sc.gov under “Individual,” then “Tax Credits” and the appropriate year.

What is the authorization for the tax credit?

Proviso 1A.9 of the 2016-17 South Carolina state budget, which also authorizes reibmursement for public school teachers. The proviso reads in part:

…Any classroom teacher, including a classroom teacher at a South Carolina private school, that is not eligible for the reimbursement allowed by this provision, may claim a refundable income tax credit on the teacher’s 2016 tax return, provided that the return or any amended return claiming the credit is filed prior to the end of the fiscal year. The credit is equal to two hundred seventy-five dollars, or the amount the teacher expends on teacher supplies and materials, whichever is less. If any expenditures eligible for a credit are made after December thirty-first, the teacher may include the expenditures on his initial return or may file an amended 2016 return claiming the credit, so long as the return or amended return is filed in this fiscal year. The Department of Revenue may require whatever proof it deems necessary to implement the credit provided by this part of this provision. Any person receiving the reimbursement provided by this proviso is ineligible to take the income tax credit allowed by this proviso.