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.
The Parental Refundable Credit cap was met for tax year 2024.
Do not claim the credit until you have received the Parental Refundable Credit Approval Notice.
If you applied for the tax credit and have received an approval letter, please read the following instructions carefully.
If you received the Parental Refundable Credit Approval Notice and have NOT filed your SC1040:
- Complete and submit the I-361 with your SC1040*.
- Enter the credit amount on line 22d of your SC1040.
If you filed electronically with tax software and the software doesn't support the I-361, send the SCDOR the I-361 by logging in to MyDORWAY. Select the More tab, then click Send the SCDOR a Message.