The South Carolina Department of Revenue (SCDOR) has finished issuing 2022 Individual Income Tax rebates to eligible taxpayers who filed returns by October 17.
The SCDOR issued more than 1.39 million rebates over four weeks as direct deposits and paper checks. The rebates have totaled more than $942 million so far.
“I’m pleased to announce that all of the eligible rebates in the first group are complete, and we have successfully issued more than 1.39 million rebates just in time for Christmas,” said SCDOR Director Hartley Powell. “I am extremely grateful to our SCDOR employees and our partners at the State Treasurer’s Office who helped complete this enormous task on time and in smooth fashion.”
Though all rebates in the first group have been issued, some eligible taxpayers may not have received their rebate yet, depending on bank and mail processing. Eligible taxpayers who filed or will file their 2021 Individual Income Tax return between October 18, 2022 and February 15, 2023 will receive their rebate in March.
If you filed by October 17 and haven’t yet received a rebate:
Be sure you had a tax liability. If you didn’t, you aren’t eligible for a rebate.
Check the status of your rebate online. Visit dor.sc.gov/rebate-2022 to get started. You’ll need your SSN or ITIN and line 10 from your 2021 SC Individual Income Tax Return (SC1040).
If you haven’t received your rebate and the online tool shows that it was issued, allow 30 days after the issued date, then complete and submit the SC3911, Individual Income Tax Refund Tracer.
Taxpayers who have not yet received their rebate check due to a change of address should still complete and submit the SC8822I, Change of Address for Individuals.
Remember that your bank may have their own processes which could affect when your direct deposit is available in your account. Most of the rebates were sent by direct deposit, but those issued as mailed paper checks will take longer to receive.
How you received your rebate:
If you received your 2021 refund by direct deposit, the SCDOR used the same bank account to issue your rebate by direct deposit, unless you notified us of a change in banking information by November 1.
Paper checks were 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.
Your original direct deposit rebate was issued to a closed bank account. In this case, the rebate was sent back to the SCDOR, and we reissued it as a paper check.
Married couples who filed joint 2021 Individual Income Tax returns received one rebate.
How your rebate was calculated:
The rebate amount is based on an individual’s 2021 tax liability, up to a cap. As outlined in the legislation approving the rebates, the SCDOR set the rebate cap – the maximum amount taxpayers can receive – at $800. Rebates issued in March 2023 will also be capped at $800.
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.
Look at a copy of your 2021 South Carolina Individual Income Tax return (SC1040) and check if you have an amount on line 10.
If you don’t, you do not have a tax liability and are not eligible for a rebate.
If you do, continue to calculate your liability by adding your refundable credits, lines 21 and 22. (This could be zero.) Now subtract those credits, if any, from line 15. If that amount is greater than $1, you are eligible for a rebate.
Line 15 – (line 21 + line 22)
If that amount is less than $800, that amount is your rebate. If it is greater than or equal to $800, you received $800.
Some taxpayers might receive a lesser amount than that calculation.
You received less than your calculated rebate amount if you had an outstanding Individual
Income Tax bill with the SCDOR. That debt could be from your 2021 return or previous years.
If the balance you owed was less than your rebate, it was subtracted from your rebate and you received the remaining amount.
If your balance is more than your rebate, the rebate was subtracted from what you owe, and you did not receive a rebate.
The SCDOR has sent a Notice of Individual Income Tax Rebate Adjustment to affected taxpayers.
For general rebate information, including how to track your rebate status online, go to dor.sc.gov/rebate-2022. For individual questions that can’t be answered online, call our dedicated rebate phone line, 803-722-1958.