This version of the form is not currently in use and is provided for reference only. Download this version of Form I-319 for the current year.
This is a legal form that was released by the South Carolina Department of Revenue - a government authority operating within South Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is Form I-319?
A: Form I-319 is the Tuition Tax Credit form.
Q: What is the Tuition Tax Credit?
A: The Tuition Tax Credit is a tax incentive offered by the state of South Carolina to help offset the cost of tuition expenses.
Q: Who is eligible for the Tuition Tax Credit?
A: South Carolina residents who pay tuition to an eligible educational institution may be eligible for the Tuition Tax Credit.
Q: What is an eligible educational institution?
A: An eligible educational institution is a college, university, or technical college located in South Carolina that is recognized by the U.S. Department of Education.
Q: How much is the Tuition Tax Credit?
A: The amount of the Tuition Tax Credit is equal to 100% of the tuition expenses paid, up to a maximum of $1,500 per year.
Q: How do I claim the Tuition Tax Credit?
A: To claim the Tuition Tax Credit, you must complete and file Form I-319 with the South Carolina Department of Revenue.
Q: Is there a deadline to file Form I-319?
A: Yes, Form I-319 must be filed by the due date of your South Carolina income tax return.
Q: Can I claim the Tuition Tax Credit if I am not a South Carolina resident?
A: No, the Tuition Tax Credit is only available to South Carolina residents.
Q: Are there any income limitations to qualify for the Tuition Tax Credit?
A: No, there are no income limitations to qualify for the Tuition Tax Credit.
Q: Can the Tuition Tax Credit be carried forward to future years?
A: No, the Tuition Tax Credit cannot be carried forward to future years.
Form Details:
Download a printable version of Form I-319 by clicking the link below or browse more documents and templates provided by the South Carolina Department of Revenue.