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​​​​​​South Carolina 2022 $50 rebate​​​​​​​​​

Rebates have been issued​

Looking back at 2022's rebate
In June 2022, SC state lawmakers approved a state tax rebate for elig​ible taxpayers who filed a 2021 state Individual Income Tax return. Rebates were issued by December 31, 2022 for the first round of rebates - and again in March 2023.

Have a question about the rebate?
If you have not yet received your rebate check or you have questions about the rebate, please read the frequently asked questions and answers below.


To use the rebate tracker, you will need:
Y​our SSN or ITIN
Line 10 from your 2021 SC1040​

​​​​ Rebate ​eligibility ​requirements​​​​​

Eligibility is determined by the following requirements:

Definition of Tax Liability

​When referring to the SC 2022 rebate, you are considered as having tax liability​ if you owe ​state Individual Income Tax for tax year 2021. The amount of your tax liability is determined by the amount of ​Individual ​Income Tax you owe, minus any credits.​​​


You are eligible if ...

You ​file a 2021 state Individual Income Tax return. 
You have Individual Income Tax liability for tax year 2021.

You are an SC resident, part-year resident, or nonresident.

You are not eligible if ...

You did not file a 2021 state Individual Income Tax return.

​ You do ​not have Individual Income Tax​ liability​ for tax year 2021.​​​​

​​​ ​​​​How to calculate your rebate amount


Rebates are based on your 2021 tax liability, up to a cap. The rebate cap – the maximum rebate amount a taxpayer​ can receive – is $800. If your tax liability is less than $800, your rebate will be the same amount as your tax liability. If your tax liability is over the $800 cap, you will receive a rebate for $800​.

Use the steps below to determine your tax liability and calculate your rebate amount​:

  1. Determine your tax liability:
    • ​​​​Look at your 2021 Individual Income Tax return (SC1040) and see if you have an amount on line 10:
      • ​If you do not have an amount, stop. You will not receive a rebate. 
      • If line 10 is $1 or more, continue.
    • Add your refundable credits found on lines 21 and 22. (This could be zero.) Now subtract those credits, if any, from line 15:​
      ​​​line 15 - (line 21 +​ line 22)​

  2. I​f the rebate amount you calculated is:
    • ​​​les​​s than $800, you will receive the amount you calculated.
    • greater than or equal to $800, you will receive $800.​

 ​​​​How you will receive your rebate​

Rebates issued in December 2022 and in March 2023 will be issued as either a paper check or direct deposit, based on how you received your 2021 refund. 

If you received your 2021 refund by direct deposit, the SCDOR will use the same bank account to issue your rebate by direct deposit.

Paper checks will be 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.

​Married couples who filed joint 2021 Individual Income Ta​x returns will receive one rebate.​

Update your mailing address if it has changed.*

You have two options for updating your address:
*You may experience a delay receiving your rebate if you did not update your mailing address by November 1, 2022 using the SC5000.

​​ Stay in touch with the SCDOR​​​​

Follow us on Facebook, Twitter, and YouTube​, and subscribe to our monthly n​e​wsletter, Re​ve​News​, to receive alerts and updates straight to your inbox.

Rebate 2022 articles from the SCDOR:

Have quest​i​ons?


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Subscribe to the SCDOR's YouTube channel to watch more rebate tips.

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