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 Hurricane Ian tax relief

February 15, 2023 extended tax relief due date has passed

Consistent with the tax relief announced by the IRS, the SCDOR provided filing and payment relief to taxpayers affected by Hurricane Ian. Due dates for certain South Carolina Income Tax returns and payments, originally scheduled to be due between September 25, 2022 and February 15, 2023, were​ extended to be due by February 15, 2023. 


The tax relief was ​offered statewide and was not limited to certain counties. All affected South Carolina residents and businesses were eligible, including if your tax records or tax preparer were located in South Carolina and if you were a relief worker. ​


The following returns and payments were due February 15, 2023:​

  • 2021 SC Individual Income Tax​ returns for taxpayers who had a valid extension to file their return by October 17, 2022.
    • Because tax payments related to the 2021 returns were due April 18, 2022, those payments are not eligible for this relief. 
    • Please see below for how this tax relief affects your 2022 tax rebate eligibility.​
  • Quarterly Estimated Income Tax payments normally due January 17, 2023.
  • Business Income Tax returns originally due between October 17, 2022 and February 15, 2023. 
  • Certain quarterly Withholding Tax returns and payments, including those normally due October 31, 2022 and January 31, 2023.​

This relief did​​ not apply to collection matters under any payment plan previously entered into with the SCDOR.​​


Your return or payment must have been submitted as you normally would. No additional action was required to qualify for the relief. 

If you received a penalty notice, you should have:

  • ​Called the number listed on the notice or
  • Completed and submitted a Disaster Relief Form C-6​72​ to the address printed on the form or
  • Sent an email or letter providing the same information as Form C-672 to either:


How this affects the 2022 reba​te

The South Carolina Department of Revenue is issuing close to one billion dollars in tax rebates to eligible taxpayers. Originally, a taxpayer must have filed their 2021 SC Individual Income Tax return by October 17, 2022 to be eligible. The Hurricane Ian tax relief extended that deadline to February 15, 2023.

Eligible filers can expect to receive their rebate by March 2023, If they filed from October 18, 2022 through February 15, 2023​. (Those who filed by October 17, 2022 received their rebate before January 1, 2023.)

Have a question about the 2022 rebate?
Learn more about the rebate at​ and in Information Letter 22-18 (revised)​.​

For more information on this disaster tax relief, please see Information L​etter 22-19.​

Questions? We’re here to help.
Email​ or call 1-844-898-8542

Preparing for an emergency ​

​Here are a few tips to ensure you can recover your important information, account for your valuables, and reopen your business as soon as possible if a natural disaster or serve weather emergency impacts you.​ Check out our article for more emergency preparedness information to make sure you are ready before a natural disaster strikes! 

Get the latest news updates from the SCDOR on Facebook and Twitter​ and by subscribing to our email list. Do not submit any questions with personal information on social media.​