Skip Ribbon Commands
Skip to main content
Sign In

 Hurricane Ian tax relief

Consistent with the tax relief announced by the IRS, the SCDOR is providing filing and payment relief to taxpayers affected by Hurricane Ian. Due dates for certain South Carolina Income Tax returns and payments due between September 25, 2022 and February 15, 2023 are now due February 15, 2023. 

WHO QUALIFIES

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

WHAT IS COVERED

The following returns and payments are now 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 does​​ not apply to current collection matters under any payment plan previously entered into with the SCDOR.​​
​​

​WHA​T TO DO

Submit your payment and return as you normally would. No additional action is required to qualify for the relief. 

If you receive a penalty notice, you should:

  • ​Call the number listed on the notice or
  • Complete and submit a Disaster Relief Form C-6​72​ to the address printed on the form or
  • Send 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. With that deadline now extended until February 15, 2023, extension filers are still eligible, but when they file will impact when they receive their rebate:​

  • ​​You must still file by October 17, 2022 to receive your rebate by December 31, 2022. 
  • If you file from October 18, 2022 through the new extension deadline of February 15, 2023, you will not receive your rebate until March 2023. 

Learn more about the rebate at dor.sc.gov/rebate-2022​ 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 disastertaxrelief@dor.sc.gov​ 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.​