The South Carolina Department of Revenue is currently issuing the first round of rebates to eligible taxpayers who filed a 2021 SC Individual Income Tax return (SC1040) by October 17.
How do I claim the rebate?
You must have filed your 2021 South Carolina Individual Income Tax return by October 17 to receive your rebate by December 31, 2022.
Didn't file a 2021 return yet?
File by February 15, 2023 to receive your rebate in March 2023. After February 15, 2023, the state will be reviewing returns from tax relief extension filers to determine who is eligible to receive a rebate in March 2023.
How much is the rebate?
Rebates are based on your 2021 tax liability, up to a cap. The maximum rebate amount a taxpayer can receive is $800. If your tax liability is less than $800, your rebate will be the same amount as your tax liability. If your tax liability is over $800, you will receive a rebate for $800.
Calculating your tax liability
- Do you have an amount on line 10 of your 2021 SC return?
- No- stop. You do not qualify.
- Yes- continue to Step 2
- Add the amounts on line 21 and 22 of your SC return. Deduct the total from line 15 of your return.
- If the amount is less than $800, you will receive the amount calculated.
- If the amount is more than or equal to $800, you will receive $800.
How will my rebate be issued?
If you received your 2021 refund by direct deposit, the SCDOR will use the same bank account to issue your rebate by direct deposit.
Paper checks will be issued if:
- You notified us of a change in banking information by November 1.
- You received your 2021 refund by debit card or paper check.
- You received your 2021 refund by direct deposit to a prepaid or pay-as-you-go debit card.
- You had a balance due and did not receive a refund.
- You received your 2021 refund using a tax preparer’s account (had your fees deducted from your refund) It will not be sent to the third-party bank.
Married couples who filed joint 2021 Individual Income Tax returns will receive only one rebate.
Check the status of my rebate
You can visit the SC website to check the status of your rebate. You will need your Social Security Number (SSN) or Individual Tax Identification Number (ITIN) and the amount listed on Line 10 of your 2021 SC 1040 Form.
If I owe South Carolina tax, will my rebate be used to offset the amount I owe?
Yes. If you owe SC tax, your rebate will be used to offset your balance. After paying your balance, any remaining rebate will be sent to the taxpayer. Rebates will not be applied to debt that the SCDOR is collecting on behalf of other state agencies.
Mailing address or bank information changed?
You will need to update your mailing address or banking information if it has changed since you filed the 2021 SC income tax return.
You have two options for updating your address:
- Log in to MyDORWAY and click the More tab. Then, under Names and Addresses, click Manage Names & Addresses. OR
- Download the SC8822I and email the completed form to TaxSupport@dor.sc.gov.
*You may experience a delay receiving your rebate if you did not update your mailing address by November 1, 2022 using the SC5000.