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Screen SCI385 - South Carolina Motor Fuel Income Tax Credit (1040)

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Overview

Use this screen to complete Form I-385, South Carolina Motor Fuel Income Tax Credit. This screen allows for 2 units of input. Each taxpayer on a return can claim the credit for up to 2 qualified vehicles. For a married filing joint return, up to 4 vehicles can be claimed for the credit, two for the taxpayer and two for the spouse. To qualify for the motor fuel income tax credit, a vehicle must meet all the following requirements.
  • Taxpayer or spouse is claiming the credit for a vehicle.
  • The vehicle must be a type that qualifies for the credit.
  • The vehicle must be registered in South Carolina in the name of the taxpayer or spouse or registered in the name of a sole proprietorship or a disregarded LLC owned by the taxpayer or spouse.
  • Records of preventative maintenance costs that were incurred in South Carolina during the year must be maintained.
  • Proof for the number of gallons of fuel purchased in South Carolina during the year must be maintained.
Taxpayer / Spouse claiming credit for this vehicle
Select the person claiming the credit for a qualified vehicle. If the return is married filing joint and the field is left blank, the taxpayer will be the default selection as the person claiming the credit.
Type of vehicle the credit is being claimed for
Only certain vehicle types qualify for the motor fuel income tax credit. The qualified vehicle types are: cars, minivans, sport utility vehicles, pickup trucks (weight restrictions apply), motorcycles, three-wheel motorcycles, and mopeds. Mopeds didn't become an eligible vehicle for the purposes of this credit until November 19, .
Pickup truck has empty weigh of 9,000 lbs or less and gross weigh of 11,000 lbs or less
If pickup truck is selected as the vehicle type, the truck must have an empty weight of 9,000 pounds or less and a gross weight of 11,000 pounds or less. Select
1
 (Yes) to indicate the pickup truck meets the weight restriction for the credit. Selecting
2
 (No) disqualifies the truck from the credit. If pickup truck is selected in the
Type of vehicle the credit is being claimed for
 field and this field is left blank, the application assumes the vehicle doesn’t qualify for the credit.
Vehicle registered in South Carolina in name of taxpayer / spouse
A qualified vehicle must be registered in South Carolina in the name of the taxpayer or spouse on the return. If the vehicle is not registered in the name of the taxpayer or spouse, the vehicle doesn’t qualify for the credit. An exception to this requirement is if the vehicle is registered in the name of a sole proprietorship or disregarded limited liability company owned by the taxpayer or spouse.
If no, vehicle registered in name of sole proprietorship or disregarded LLC owned by taxpayer / spouse
Mark this checkbox if the vehicle is registered in the name of a sole proprietorship or disregarded LLC owned by the taxpayer or spouse. Enter the name of the sole proprietorship or disregarded LLC in the
Name of sole proprietorship / LLC
 field. The sole proprietorship or disregarded LLC name will be reported on the form in the Registered Name field, but the taxpayer or spouse owner is still considered to be the person able to claim the credit.
Records of preventative maintenance costs incurred in South Carolina maintained
Preventative maintenance costs qualified for the credit must be performed in South Carolina and records of the costs need to be maintained as proof. If you select
2
 (No), the vehicle doesn't qualify for the credit.
Proof of number of gallons of fuel purchased in South Carolina maintained
Fuel for the vehicle must have been purchased in South Carolina to qualify for the credit. Records for the gallons of fuel purchased in South Carolina must be maintained as proof for the credit. If you select
2
 (No), the vehicle doesn't qualify for the credit.
Vehicle information
A vehicle's make, model, year, and tag number are all required pieces of information needed to qualify for the credit. If any of these fields are left blank for a vehicle, that vehicle doesn’t qualify for the credit and won't be included on the form.
Vehicle replaced a trade-in or totaled vehicle
A qualified vehicle that is traded in or totaled and replaced by another qualified vehicle can count both vehicles as "one vehicle equivalent" for purposes of determining the number of vehicles for the credit. The qualified fuel expenses and qualified preventative maintenance expenses for both the old and new vehicle can be combined and reported as if for 1 vehicle on the form. Mark this checkbox to indicate that the credit is for a combination of qualified expenses from an old vehicle traded in or totaled and the new replacement vehicle.
Preventative maintenance costs incurred in South Carolina
A vehicle must have preventative maintenance costs and those costs must have been incurred in South Carolina to qualify for the credit. An entry is required in at least one of the
New tires
,
Oil changes
,
Regular maintenance
, or
Other
 fields to qualify for the credit.
Gallons of fuel purchased in South Carolina
Fuel for the vehicle must have been purchased in South Carolina to qualify for the credit. Enter the number of gallons of fuel purchased in South Carolina for the vehicle. If this field is left blank, the vehicle doesn't qualify for the credit.

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