Skip Ribbon Commands
Skip to main content
Sign In
ECENC PROGRAM CREDITS ×

Educational Credit for Exceptional Needs Children (ECENC)

The ECENC program was reorganized by the SC General Assembly in 2016. The program includes the Parental Refundable Tax Credit, the Educational Credit for Exceptional Needs Children’s Fund, and scholarship grants provided through Exceptional SC.​

​

​ ​Parental Refundable Credit Application​ Checklist​

​
For administrative purposes, the 2022 Parental Refundable Credit application open date is now February 2 at 8:30 am.

It is important that you take time to review the checklist and instructions before February 2 so that you are ready to complete the application once it becomes available on MyDORWAY​​​.

See the application checklist and instructions​​


About the ECENC Program

​See how the ECENC Program is funded to support parents and guardians of exceptional needs students:​​​

Parental Refundable Tax Credit

Educational Credit for Exceptional Needs Children’s (ECENC) Fund Donor Tax Credit

Exceptional SC

Parental Refundable​ Tax Credits f​​or Tuition Payments:

The SCDOR will begin accepting the 2022 TC-57A, Application for Parental ​Refundable Credit, on February 2, 2023, at 8:30 am. Approved applicants will receive a letter, and those next in line will be placed on a waiting list. 
Learn more about the application process >

Parents or guardians of exceptional needs students can pay the student’s tuition at an eligib​le school, then ap​ply for a tax credit toward their South Carolina Income Tax bill as outlined below:​

  1. Parents or guardians make their payment to an eligible school for their qualifying student's tuition.​​
  2. Parents complete and submit the TC-57A ​online using MyDORWAY, our free and secure tax processing system. The maximum amount of refundable credit that may be requested for each qualifying student is $11,000 or the amount paid for tuition, whichever is less, minus the amount of scholarship the qualifying student receives from Exceptional SC. Exceptional SC scholarships are not considered an out of pocket payment and cannot be claimed for this credit. Please save documentation and the credit approval letter from the SCDOR with your tax records, including the exceptional needs child's proof of eligibility.
  3. The SCDOR will tentatively approve the Parental Refundable Credit requests on a first come, first-served basis according to the applicants’ representations as long as the $2 million cap* has not been met.
  4. When you file your South Carolina Income Tax return, claim the tentatively approved Parental Refundable Credit on the I-361 form.

§12-6-3790 provides that South Carolina Parental Refundable Tax Credits may not exceed $2 million for each tax year.*
​
​

Nonrefundable Tax Credits for Exceptional SC Donations:

Exceptional SC is now accepting tax year 2022 donations. For donation totals and more information, visit Exceptional SC’s website. The SCDOR approves credits of qualified donations to Exceptional SC on a first come, first served annual statewide cap of $12 million*. ​

Anyone can donate to the Exceptional SC 501(c)(3) scholarship fund. Individuals and corporations who pay South Carolina taxes can make a donation to Exceptional SC and claim a dollar for dollar tax credit against their overall South Carolina Income Tax liability (personal Corporate Income Tax). 

A taxpayer may not claim more than 75% of their total South Carolina tax liability for the year the contribution was made. If a taxpayer deducts the amount of the contribution on their federal return and claims the nonrefundable credit, then they must add back the amount of the deduction for South Carolina Income Tax purposes. Donors are:

  • Eligible to claim a dollar for dollar credit on state income tax liability;
  • Not allowed to designate a specific student or school as beneficiary;
  • Limited by a first c​ome, first served annual statewide cap of $12 million;*
  • Allowed to carry forward credit up to three years beginning with tax year 2021.
Please visit ExceptionalSC.org/donate for more information and to make a donation. §12-6-3790 provides that South Carolina tax credits for donations to Exceptional SC may not exceed $12 million for each tax year.* However, Exceptional SC may carry forward up to $5 million of donations into the next year to provide credits in the next year. This carryforward amount does not increase the cumulative tax credit amount for any one year.​
​​
​*If Exceptional SC receives less than $12 million in donations in a tax year, then the Parental Refundable Tax Credit cap of $2 million may be increased by up to $3 million. The combined credit cap cannot exceed the authorized total of $14 million.​​
​
​

For more information:

View the cap results for previous years​
​


​
SCDOR news SCDOR facebook SCDOR twitter SCDOR LinkedIn SCDOR YouTube

Copyright © South Carolina Department of Revenue
All rights reserved