The South Carolina Department of Revenue (SCDOR) is providing temporary tax relief to certain taxpayers affected by Hurricane Irma. This relief applies to taxpayers in the following counties: Beaufort, Berkeley, Charleston, Colleton, Dorchester, and Jasper. Tax relief for taxpayers in other counties will be determined on a case by case basis.
As a result, affected taxpayers will have until October 13, 2017 to file returns and pay any taxes that were originally due during the period of September 11, 2017 through October 13, 2017. This includes taxpayers making quarterly estimated payments due September 15, 2017 and taxpayers required to file a sales tax return due September 20, 2017.
Tax relief will also be provided until October 13, 2017 for taxpayers with a valid extension that runs out on September 15, 2017 (e.g., S-corporations and partnerships).
This relief does not apply to current collection matters, including payments due during the period of September 11, 2017 through October 13, 2017, under any payment plan previously entered into with the SCDOR.
Once FEMA and the IRS determine the counties that will be granted relief, the SCDOR may issue additional tax relief guidance.