When did the student receive the high school diploma?
When did the student enroll in a qualifying institution?
(See Qualifying Colleges
or Universities for com
plete list) Is the enrollment within 12 months
after
30
credit hours or
30
equivalent hours?
Did the student attend one but not both Spring and Fall semester at
Converse,    Erskine,    or   Wofford   and   complete   the   required
equivalent hours?
is a legal SC resident?
ELIGIBLE 
FOR
 TUITION TAX CREDIT
Are y
ou
claiming  credit  hours  earned  after 4 years  from  the date  the student  first  enrolled  in a
qualifying  college  or  university?  Answer
NO
if  additional  time  was  granted  due  to  medical
necessity.
Was the student in default on a student loan? Answer
NO
if the loan was paid in full.
ted misdemeanor during the year?
NOT
ELIGIBLE
Has the student ever been found guilty of any felonies? Answer
NO
if the record has been
expunged.
NO
NO
NO
NO
NO
NOT
ELIGIBLE
NOT
ELIGIBLE
NOT
ELIGIBLE
NOT
ELIGIBLE
NOT
ELIGIBLE
NOT
ELIGIBLE
NOT
ELIGIBLE
NOT
ELIGIBLE
NO
NOT
ELIGIBLE
YES
YES
YES
YES
YES
YES
YES
NO
YES
NO
YES
NO
NO
YES
YES
YES
YES
NO
NO
NO
Did the student attend one but not both Spring and Fall
semester   and   complete   at   least
15
credit   hours?
YES
33501024
graduating from high school?
Did  t
he
student  complete  the  required  equivalent
hours  that  have  been  approved  by  the  Disability
NO
NOT
ELIGIBLE
     A SC high school? 
A preparatory high school outside SC while being a dependent of a parent or guardian who
STUDE
NT ELIGIBILITY FOR TUITION TAX CREDIT.
◄
▼
I-319
(Rev. 8/8/13)
3350
STATE
 OF SOUTH CAROLINA
DEPAR
TMEN
T OF REVENUE
1350
Did the student receive a high school diploma from one of the following: 
     A high school home school program in SC in the manner required by law? 
Did the student receive this diploma during or after May 2008?
►  STOP
STOP
STOP
STOP
STOP
STOP
STOP
STOP
STOP
STOP
STOP
Did the student qualify for in-state tuition during the tax year?
Was the
student admitted, enrolled and classified as a degree seeking undergraduate or was
the student enrolled in a certificate or diploma program of at least one year?
Service Provider at the qualifying institution?
Did the student receive a LIFE or Palmetto Fellows Scholarship for all semesters attended?
Was the student found guilty of any alcohol or drug rela
How many credit hours were completed in 2013?                Is it at least
►
►
►
►
►
►
►
►
►
►
◄
◄
◄
▼
▼
▼
▼
▼
▼
▼
▼
▼
▼
2013 TUITION TAX CREDIT
----------------Page (0) Break----------------
I-319
(Rev. 8/8/13)
3350
1350
2013 TUITION TAX CREDIT
Name of
Qualified
College or University in which st
udent was first enrolled:
Month/Year First Enrolled:
Name of High School:
Month/Year Graduated:
Name of Qualified College or University attended during the tax year:
Name of Qualified College or University attended during the tax year:
Name of Qualified College or University attended during the tax year:
33502022
Complete one I-319
for each student. This form
must be attached to the SC1040.
Check
www.sctax.org
for SC Revenue Ruling # 09-3 for more information.
NAME  OF TAXPAYER
 SOCIAL SECURITY NUMBER
You must select one of the following:
If yes,
 
Spring 2013
Fall 2013
    Legal Guardian               
Credit Hours and Tuition Information
What qualifies as tuition? 
3.
4.
$
$
3.
4.
5.
6.
7.
8.
9.
........
Subtract
line
5
from 4 ...............................................................................................................................
Multiply line 6
by 25% (.
25) ........................................................................................................
..............
What do I need to list as a scholarship grant? 
You must deduct any scholarship or grant used to pay qualified tuition
before calculating the credit.  Scholarship grants do not include
grants not used to pay qualified tuition, student
$
$
$
$
$
5.
6.
7.
8.
9.
(See instructions for
Tuition Limit)
............................................................................................................
Total
Fall Term          Interim
Summer Term
Spring Term
1.       See
next
page for
Credit Hours Requirements.
Number of semester hours completed during tax year:
$
2.
STATE
 OF SOUTH CAROLINA
DEPAR
TMEN
T OF REVENUE
        Other person eligible to claim student as a dependent
Did the student receive the LIFE or Palmetto Fellows Scholarship?
Month/Year through Month/Year:
Month/Year through Month/Year:
Month/Year through Month/Year:
Qualified tuition paid ........................................................
Qualified t
uition
means 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. 
Student's
First
Name and Initial :
Student's Last Name
Student's Social Security Number:
Tuition limit for 4 year independent College or University (if it applies)
loans, I
RC
Section 127 educational assistance plans, payment for teaching, research
or other services, or veteran educational assistance benefits. 
Amount of scholarships and grants ..................................................................................................
Enter the smaller of 7 or 8. This is your tuition tax credit. Enter on SC1040, line 21
.................................
If more than 1 form is completed, combine the tuition tax credit amounts and enter on SC1040, line 21.
 ...................................
Smaller of lines 2 (Total) or 3 (Enter amount from line 2 if line 3 does not apply.)
<
              
>
Credit limit ($850.00 for 4 year College or University or $350.00 for 2 year college or university)
...........
Student
                       
Parent                    
Did you pay the tuition?
         
Yes
              
No
            
Yes
              
No
$
$
$
$
----------------Page (1) Break----------------