The S.C. Department of Revenue (SCDOR) will begin to accept Parental Refundable Credit applications on Feb. 1, 2023, at 8:30 a.m. This refundable income tax credit is available for parents or guardians of exceptional needs students who paid the student’s tuition at an eligible school in 2022. Credits are approved on a first-come, first-served basis and are capped at the lesser of full-tuition and $11,000.00 per student. Taxpayers are required to apply for the credit using MyDORWAY, the SCDOR’s secure online tax portal, available at MyDORWAY.dor.sc.gov. 

Additionally, the SCDOR is accepting tax credit donations for Exceptional SC, also known as the Educational Credit for Exceptional Needs Children Fund. It is composed of tax-deductible donations that serve as scholarships for S.C. students with special needs to attend an approved independent school that best serves their educational needs. Anyone may donate to the fund. Individuals and corporations that pay state taxes can make donations and claim a dollar-for-dollar tax credit against their overall S.C. income tax liability (personal corporate income tax). 

For more information about the Parental Refundable Credit or Exceptional SC, please visit: dor.sc.gov/ecenc.

Attached, please find detailed instructions on how to apply for the Parental Refundable Credit.

For questions, please contact Michael F. Acquilano at [email protected].