COLUMBIA, S.C. — The long-awaited South Carolina 2022 individual income tax rebates have finally begun to be issued to eligible taxpayers. The South Carolina Department of Revenue says if you filed your 2021 SC Individual Income Tax return by October 17, you will receive your rebate by the end of the year and can track your rebate status online.
Rebates will be capped at $800, and the amount you receive will be based on an individual's 2021 tax liability. Tax liability is what's left after subtracting your credits from the Individual Income Tax that you owe. If your tax liability is less than $800, your rebate will be the same amount as your tax liability. If your tax liability is more than or equal to the $800 cap, you will receive a rebate for $800.
DOR states you will get your rebate by the end of the year if you filed your 2021 SC Individual Income Tax return (SC1040) by October 17, 2022. You can track the status of the rebate online at dor.sc.gov/rebate-2022.
Those who chose to file their returns after the original October 17 extension deadline have until February 15, 2023 to file their returns in order to be eligible for a rebate. Eligible taxpayers who file between October 18, 2022 and February 15, 2023 will receive their rebate in March 2023.
In order to receive a rebate check, you must have had a tax liability -- the amount of any tax liability would have been listed on Line 10 of the SC1040.
- If the amount listed on Line 10 is zero (0), you will NOT receive a check.
- If you had an outstanding Individual Income Tax bill with SCDOR, the money owed in taxes will affect the amount on your rebate check. If you owe less than your calculated rebate, the amount you owe will be subtracted from your rebate and you will receive the remaining amount. If your balance is more than your calculated rebate, the rebate will be subtracted from what you owe and you will NOT receive a rebate.
- SCDOR has sent a Notice of Individual Income Tax Rebate Adjustment to affected taxpayers.
Learn more about the Individual Income Tax Rebate at dor.sc.gov/rebate-2022.