The South Carolina Department of Revenue (SCDOR) and the IRS began accepting Individual Income Tax returns on January 23, 2023. The filing deadline for both state and federal returns is Tuesday, April 18, 2023.
The SCDOR will begin processing returns February 6 to allow employers time to meet the January 31 W-2 submission deadline.
As you prepare to file your return, use the online tools and resources readily available from the SCDOR and the IRS. Visit dor.sc.gov/iit and IRS.gov to get started.
Tips for filing your return:
- File electronically and choose direct deposit for the fastest and most accurate processing.
- Gather your important tax documents, like W-2s and 1099s, before you file. Year-end pay stubs may not match what your employer reports to us, which can slow down your return and refund.
- Make sure your current mailing address is included before submitting your return, even if you choose direct deposit as your refund option.
Processing and refunds:
It is important to wait to file with your W-2 to avoid processing delays.
Tax return and refund processing is expected to take 6-8 weeks from February 6 or the date you file, whichever is later, to allow the SCDOR to use all available tools to check for fraud and protect your refund. Fighting fraud to protect taxpayer dollars is our priority.
After you file, check your refund status online at dor.sc.gov/refund.
New for the 2023 filing season:
- Military retirement pay exclusion. Because of a new law enacted last year, all military retirement pay is excluded from South Carolina Individual Income Tax beginning in tax year 2022. Reduce the retirement deduction and the age 65 and older deduction by the amount of military retirement deduction taken. For more information, refer to SC Revenue Ruling #22-11, available at dor.sc.gov/policy.
- Rebate recipients pay no state taxes on their payment. Those who received a state tax rebate in 2022 may receive a 1099G, but they owe no state taxes on their rebate, since it is considered a refund.
- An increase in the dependent exemption. The exemption amount for tax year 2022 is $4,430 and is allowed for each eligible dependent, including both qualifying children and qualifying relatives.
- An increase in the Motor Fuel User Fee Credit. The refundable credit increases from 9 cents per gallon to 11 cents per gallon for tax year 2022. Full or part-year resident taxpayers may claim the refundable credit for the lesser of the increase in South Carolina Motor Fuel User Fee they paid during 2022 or the preventative maintenance costs they incurred in South Carolina during the tax year.
- An increase in the Earned Income Tax Credit. Full-year residents may claim the South Carolina Earned Income Tax Credit if they are eligible for the federal credit. For tax year 2022, the non-refundable credit is equal to 104.17% of the Federal Earned Income Tax Credit allowed the taxpayer.