Form I-360 "Classroom Teacher Expenses Credit" - South Carolina

What Is Form I-360?

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.

Form Details:

  • The latest edition provided by the South Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form I-360 by clicking the link below or browse more documents and templates provided by the South Carolina Department of Revenue.

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Download Form I-360 "Classroom Teacher Expenses Credit" - South Carolina

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1350
STATE OF SOUTH CAROLINA
I-360
DEPARTMENT OF REVENUE
(Rev. 4/16/18)
CLASSROOM TEACHER
3652
EXPENSES CREDIT
dor.sc.gov
20
SSN
Name As Shown On Tax Return
1.
Are you a South Carolina classroom teacher?
Yes
No
If you answered NO, STOP. You do not qualify for this credit.
2.
Were you fully reimbursed for your teacher supplies and materials?
Yes
No
If you answered YES, STOP. You do not qualify for this credit.
3.
Amount spent by you on or after July 1, 2018, on teacher supplies and materials . . . . . . . . . . . . .
3.
$
4.
Maximum credit amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
275.00
$
5.
Enter the lesser of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
$
6.
Amount of any reimbursement from the school or district . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
$
7.
Line 5 minus line 6 (Do not enter less than $0.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
$
Enter this amount on SC1040, line 22 and check the box for “Classroom Teacher Expenses Credit”.
NOTE: The tax return claiming the credit must be filed on or before June 30, 2019.
General Instructions:
Any South Carolina classroom teacher, including a classroom teacher at a South Carolina private school, who is not
eligible for the teacher supplies reimbursement under Budget Proviso 1A.9, may claim a refundable credit on his or her
2018 individual income tax return for qualifying expenditures made on or after July 1, 2018, on an original or amended tax
return filed on or before June 30, 2019.
The credit amount is $275 or the amount the teacher expends on teacher supplies and materials, whichever is less. The
Department of Revenue may require whatever proof it deems necessary to implement the credit provided by this part of
this provision.
Social Security Privacy Act Disclosure
It is mandatory that you provide your social security number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i)
permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation
117-201 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as
prescribed, for securing proper identification. Your social security number is used for identification purposes.
The Family Privacy Protection Act
Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to
the information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the
Department, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family
Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes.
36521011
1350
STATE OF SOUTH CAROLINA
I-360
DEPARTMENT OF REVENUE
(Rev. 4/16/18)
CLASSROOM TEACHER
3652
EXPENSES CREDIT
dor.sc.gov
20
SSN
Name As Shown On Tax Return
1.
Are you a South Carolina classroom teacher?
Yes
No
If you answered NO, STOP. You do not qualify for this credit.
2.
Were you fully reimbursed for your teacher supplies and materials?
Yes
No
If you answered YES, STOP. You do not qualify for this credit.
3.
Amount spent by you on or after July 1, 2018, on teacher supplies and materials . . . . . . . . . . . . .
3.
$
4.
Maximum credit amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
275.00
$
5.
Enter the lesser of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
$
6.
Amount of any reimbursement from the school or district . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
$
7.
Line 5 minus line 6 (Do not enter less than $0.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
$
Enter this amount on SC1040, line 22 and check the box for “Classroom Teacher Expenses Credit”.
NOTE: The tax return claiming the credit must be filed on or before June 30, 2019.
General Instructions:
Any South Carolina classroom teacher, including a classroom teacher at a South Carolina private school, who is not
eligible for the teacher supplies reimbursement under Budget Proviso 1A.9, may claim a refundable credit on his or her
2018 individual income tax return for qualifying expenditures made on or after July 1, 2018, on an original or amended tax
return filed on or before June 30, 2019.
The credit amount is $275 or the amount the teacher expends on teacher supplies and materials, whichever is less. The
Department of Revenue may require whatever proof it deems necessary to implement the credit provided by this part of
this provision.
Social Security Privacy Act Disclosure
It is mandatory that you provide your social security number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i)
permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation
117-201 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as
prescribed, for securing proper identification. Your social security number is used for identification purposes.
The Family Privacy Protection Act
Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to
the information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the
Department, it is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family
Privacy Protection Act prevents such information from being used by third parties for commercial solicitation purposes.
36521011