South Carolina Certification of Eligibility for South Carolina New Jobs Tax Credit

Certification of Eligibility for South Carolina New Jobs Tax Credit
Form SC616
1350
dor.sc.gov

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

NOTIFICATION TO LOCK IN
COUNTY DESIGNATION

SC616

(Rev. 7/31/19)
3068

1. Name:
2. FEIN or SSN:
3. Mailing address:

4. County where jobs will be created:
5. Number of new full-time jobs to be created:
6. Year expansion is planned:
7. Type of business (attach a schedule if you need more space):

8. The county on line 4 is designated as:
Tier IV
Tier III
Tier II

Date

Taxpayer name

Signature of officer (or other appropriate official)

Print officer's name

Title

Keep a copy for your records
Mail to:

30681027

SCDOR
PO Box 125
Columbia, SC 29214-0825

INFORMATION
For new jobs qualifying for the credit on TC-4, TC-4SA, or TC-4SB, the designation of the county where the
business's facility is located determines the amount of credit a business receives for each job it creates. There
are four designations for South Carolina counties, ranging from Tier I (lowest credit) through Tier IV (highest
credit). County designations are updated each year.
Filing the SC616 prior to the creation of the new jobs eligible for the credit allows a company to lock in the
current Tier II, III, or IV county designation for jobs created in years one through six. You do not have to use the
designation reported on the SC616 if the designation for the year in which the job was created is more
favorable to you.
The SC616 is only valid if filed with the SCDOR before a new facility is initially staffed or an existing
facility is expanded.
The SC616 covers all new jobs created during the original credit period beginning with the start-up or
expansion of a business. The credit created in year one is not affected by any future re-designation of the
county in later years after the jobs are created.
The SC616 is not required to claim the new jobs credit. It is only required if you wish to lock in the county
designation.

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 SCDOR must 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 SCDOR is
limited to the information necessary for the SCDOR to fulfill its statutory duties. In most instances, once this
information is collected by the SCDOR, 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.

30682025