Article: 50424
Overview
The Classroom Teacher Expense Credit is a refundable income tax credit available to eligible full-time South Carolina public school teachers who use personal funds to purchase classroom supplies and materials.
Unlike some other education-related credits, this one is refundable, meaning it can result in a refund even if no tax is owed.
Eligibility Requirements
To claim the credit, you must meet all the following:
- You are a full-time classroom teacher employed by a South Carolina public school,
- You work at least 900 hours during the school year in a K–12 classroom,
- You used your own funds to purchase eligible classroom supplies or instructional materials,
- Your purchases were not reimbursed by the school, district, or any other source.
Note: The credit does not apply to private school teachers, administrators, substitutes, or part-time educators.
Credit Amount
- $300 per eligible taxpayer.
- This is a refundable credit, so it may be refunded to you even if you owe no state income tax.
How to Report
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: “I’d like to see the forms I’ve filled out or search for a form.”
- In the dropdown menu, select South Carolina.
- Click on the General tab.
- Click on “SCI-360 – Classroom Teacher Expense Credit” to open the form.
- Enter all applicable information.
- Click ‘Save‘ once complete.
Additional Resources
For further information see: https://dor.sc.gov/forms-site/Forms/I360_2024.pdf