SC issues tax relief due to Hurricane Ian, encourages filing by October 17 to receive state tax rebate in 2022

October 10, 2022

As a result of Hurricane Ian, the South Carolina Department of Revenue (SCDOR) has extended the deadline for extension filers to file Individual Income Tax returns to February 15, 2023. This tax relief follows the IRS’s​ decision​ to postpone its deadline for extension filers in South Carolina due to the effects of the storm.

Extension ​​filers should still file by October 17, 2022 if they want to receive a South Carolina tax rebate before December 31 of this year. Those who file after October 17 will not receive their rebate until March 2023.

In addition to​​ Individual Income Tax returns for extension filers, this relief includes:

  • Business Income Tax returns originally due between October 17, 2022 and February 15, 2023
  • Certain quarterly Withholding returns and payments, including those originally due October 31, 2022 and January 31, 2023
  • 4th Quarter Individual Income Tax estimated payments, originally due January 17, 2023

​These returns and payments are now due​ February 15, 2023.

Tips for Individual Income Tax extension filers:

  • The extension is for filing your return, not for payment. If you have not yet paid your Income Tax balance, you may owe additional penalties and interest.
  • File electronically. It’s faster, more secure, and more accurate than filing a paper return.
  • Review available tax credits that may apply to you.
  • ​File on time. You may face a penalty if you file after February 15, 2023.
  • Keep a copy of your tax return for your records.​

Rebate reminders:

  • You must file a South Carolina Individual Income Tax return (SC1040) for tax year 2021 by October 17, 2022 to be eligible to receive a rebate by December 31, 2022.
  • ​If you received a direct deposit refund from your 2021 return and your banking information has changed, notify us by November 1. Download, complete, and sign the SC5000 and email it to [email protected]​. You will receive a paper check rebate, so be sure to include your updated address on the SC5000 if it has changed.
  • The rebate is based off of your 2021 tax liability, up to a cap​ that will be determined after October 17.

Learn more

From the SCDOR’s Policy Division:

  • Information Letter 22-18 (Revised): One-Time Individual Income Tax Refund (Rebate) for Tax Year 2021
  • Information Letter 22-19: Hurricane Ian Tax Relief for Persons and Businesses in South Carolina​​

Visit dor.sc.go​​v/iit for Individual Income Tax FAQs, filing information, and tips. For more rebate information, go to dor.sc.gov/rebate-2022​ or call our dedicated rebate phone line, 803-722-1958.

For more information on Hurricane Ian tax relief, visit dor.sc.gov/emergencies, which will be updated as new information becomes available.

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