Indigent Care | South Carolina Department of Revenue

The SCDOR has extended the following due dates for Indigent Care Assessment Tax payments:

Q3 (Jan-Mar) payments originally due January 1, 2026 are now due February 1, 2026.
Q4 (Apr-Jun) payments originally due April 1, 2026 are now due May 1, 2026.

The SCDOR will continue to issue Indigent Care assessments as normally scheduled. Normal payment due dates will resume with Q1 (Jul-Sep) payments, due July 1, 2026.

Every hospital licensed as a general hospital by the South Carolina Department of Public Health (DPH) pays the Indigent Care Assessment Tax.

The Department of Health and Human Services (DHHS) provides the information needed to administer and collect this tax.

How to pay

Miscellaneous taxpayers can pay electronically on MyDORWAY.

Due dates

July 1
October 1
January 1
April 1

Need help?

Phone: 803-896-1970

Mailing address:

South Carolina Department of Revenue | Miscellaneous Tax Section | PO Box 125 | Columbia SC 29214-0136