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The South Carolina Department of Revenue (SCDOR) has begun issuing 2022 Individual Income Tax rebates to eligible taxpayers.
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 has set the rebate cap – the maximum amount taxpayers can receive – 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.
How your rebate was calculated:
- 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.
- If that amount is less than $800, that amount is your rebate. If it is greater than or equal to $800, you will receive $800.
Some taxpayers might receive a lesser amount than that calculation.
- You will receive 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 will be subtracted from your rebate and you will receive the remaining amount.
- If your balance is more than your rebate, the rebate will be subtracted from what you owe, and you will not receive a rebate.
- The SCDOR has sent a Notice of Individual Income Tax Rebate Adjustment to affected taxpayers.
If you feel that the state has made an error in the calculation of your rebate, please call them at 803-722-1958. This is a dedicated rebate line.