South Carolina small business jobs credit

Tax credit

Official program guidance

Agency: South Carolina Department of Revenue. Agency source

This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.

Check program requirements [South Carolina Revenue tax credits and forms]

Who qualifies
Qualifying businesses with 99 or fewer full-time employees that create and maintain at least two new full-time jobs. [South Carolina Revenue tax credits and forms]
What it’s worth
Per-job amount depends on job-creation year, county and gross wages; credit cannot exceed 50% of applicable tax liability. [South Carolina Revenue tax credits and forms]
How to claim
Use Form TC-4SB with the applicable income, bank or insurance-premium tax return. [South Carolina Revenue tax credits and forms]
Deadlines and application windows
Annual claim and maintained-employment requirements apply; unused credit may carry forward 15 years. The overview does not state a separate application deadline. [South Carolina Revenue tax credits and forms]

Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.

Official sources

Listing reviewed