Welcome to the New SCDOR Website

It’s still us—just with a fresh new look! The SCDOR launched our redesigned website this week, and we hope you’ll take a look around. Take a virtual tour or read some quick tips!

The credit cap for the Parental Refundable Credit for tax year 2024 was raised to $5 million.

If you applied for the tax credit, read the FAQs below to see what you will need to do if you receive an approval letter.

If you filed your SC1040 before receiving the Parental Refundable Credit Approval Notice: 

  • File a new SC1040 and check the Amended Return* box on page one of your return. Complete the SC1040 return as it should have been filed, including all schedules and attachments.
  • Complete the Schedule AMD and submit it with your amended SC1040. Be sure to include the I-361 and a detailed explanation of the changes made.

The SCDOR accepts electronically-filed amended returns. Check with your software provider to be sure their products can file amended returns:

  • If you're filing electronically with tax software, the Schedule AMD will be included as part of the electronic return process.
  • If you're not filing your amended SC1040 with tax software, ​ mail your return and all supporting schedules to the address on the SC1040.
  • Individual Income Tax returns cannot be filed through MyDORWAY, by fax, or via email.​​

​Frequently asked questions

Applications are reviewed on a first come, first served basis according to the applicants’ representations as long as the $2 million* cap has not been met.

What is the Parental Refundable Credit cap amount?

If Exceptional SC​ receives less than $12 million in donations, then the Parental Refundable 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.

What is the calendar year​?

The calendar year for this tax credit is from January 1​​ ​through December 31.

How can I find out how many applications were received by the SCDOR before the cap was met?

The SCDOR ​does not provide information related to submissions by other applicants. Information in summary format will be provided to the General Assembly at a later date for the current year applications. The annual credit cap is then recorded and posted at the bottom of this page​.

What is the maximum amount of Parental Refundable Credit that may be requested for each qualifying student?

The maximum amount of Parental Refundable Credit that can 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 received from Exceptional SC (if applicable).

 

Am I required to provide the SCDOR with the exceptional needs child’s proof of eligibility​?

No. Keep proof of eligibility with your important tax documents.​

How do I know if my exceptional needs child's school is eligible​?

A list of eligible schools​ is periodically updated by the Education Oversight Committee (EOC).

Can I apply for the Parental Refundable Credit if my child only attended a qualified school for one semester?

Yes. Add the total cost of tuition that is charged by the eligible school for the semester attended from January 1, 2025 – June 30, 2025 or July 1, 2025 – December 31, 2025.

Do I need to submit a separate application for each qualifying student​?

Yes. A separate Parental Refundable Credit Application is required for each qualifying student.​

How do I calculate the total amount ​paid for tuition to a qualified school?

Enter the qualifying student's total cost of tuition that is charged by the eligible school for the 2025 Spring, Summer, and Fall semesters. If the eligible school provides only the full school year's tuition, then enter only the tuition amount for the semesters ​attended.

Can I complete and submit the application on a smart device? Does my device require ​special settings?

In keeping with the security objectives of the SCDOR, MyDORWAY supports browsers with built-in malware protection capabilities, including up-to-date versions of:

How will I know if my Parental Refundable Credit Application was approved?

If you are tentatively approved for the Parental Refundable Credit, the SCDOR will issue a Parental Refundable Credit Approval Notice showing the ​tentatively approved credit amount.

The SCDOR tentatively approves the credit based solely upon the information reported on the Application for Parental Refundable Credit. After you have claimed the tax credit, the tax credit is subject to review and audit regardless of the tentatively approved credit reported on the notice.

When can I expect to receive my Parental Refundable Credit Approval Notice?

The SCDOR will issue all Parental Refundable Credit Approval Notices through MyDORWAY, within 30 business days of the filing of the Parental Refundable Credit Application.

Can I make changes to my Parental Refundable Credit Application?

No. You cannot make changes to increase your credit.

If incorrect information was reported on your application and the corrections result in a lower credit, send the SCDOR a web message explaining the changes. To get started, log in to MyDORWAY, select the More tab, then click Send the SCDOR a Message.

​​Will I receive a separate refund for the Parental Refundable Credit?

No. The Parental Refundable​ Credit will be included in your Individual Income Tax refund. 

*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:

2016-2017 Fiscal Year Recap:

  • The $10 million cap for nonrefundable tax credits for donations to Exceptional SC in Fiscal Year 2017, provided in Proviso 109.15, was met in April 2017.
  • The $2 million cap for parental refundable tax credits in Fiscal Year 2017, provided in Proviso 109.15, was met in September 2016.

2017-2018 Fiscal Year Recap:

  • The $11 million cap for nonrefundable tax credits for donations to Exceptional SC in Fiscal Year 2018, provided in Proviso 109.11, was met on December 29, 2017.
  • The $2 million cap for parental refundable tax credits in Fiscal Year 2018, provided in Proviso 109.11, was met on July 5, 2017.

2018 Tax Year Recap:

  • The $12 million cap for nonrefundable tax credits for donations to Exceptional SC in Fiscal Year 2019, provided in §12-6-3790​, was met on July 6, 2018.
  • The $2 million cap for parental refundable tax credits in Fiscal Year 2019, provided in §12-6-3790, was met on October 1, 2018.

2019 Tax Year Recap:

  • As of December 31, 2019, $4,547,101.10 in nonrefundable tax credits were approved for donations to Exceptional SC, provided in §12-6-3790.
  • The $2 million cap for parental refundable credits, provided in §12-6-3790, was met on October 1, 2019.

2020 Tax Year Recap:

  • As of December 31, 2020, $4,095,107.80 in nonrefundable tax credits were approved for donations to Exceptional SC, provided in §12-6-3790​.​
  • The $2 million cap for parental refundable credits, provided in §12-6-3790, was met on January 15, 2021.

2021 Tax Year Recap:

  • As of December 31, 2021, $5,476,184.67​ in nonrefundable tax credits were approved for donations to Exceptional SC, provided in §12-6-3790.
  • The $5 million cap for parental refundable credits, provided in §12-6-3790, was met on February 1, 2022.

2022 Tax Year Recap:

  • As of December 31, 2022, $3,076,903.43 in nonrefundable tax credits were approved for donations to Exceptional SC, provided in §12-6-3790.
  • ​The $5 million cap for parental refundable credits, provided in §12-6-3790, was met on February 2, 2023.​

​​​2023 Tax Year Recap:​

  • As of December 31, 2023, $6,202,243.07​ in nonrefundable tax credits were approved for donations to Exceptional SC, provided in §12-6-3790. ​
  • The $5 million cap for parental refundable credits, provided in §12-6-3790, was met on February 2, 2024.

​​​2024 Tax Year Recap:​

  • As of December 31, 2024, $3,306,087.96​ in nonrefundable tax credits were approved for donations to Exceptional SC, provided in §12-6-3790. ​
  • The $5 million cap for parental refundable credits, provided in §12-6-3790, was met on February 3, 2025.