Did South Carolina extend the April 17, 2007 tax deadline for people affected by the April 16 Northeast storm or the Virginia Tech shooting (per SC IL #07-9)?

Plain-English summary

South Carolina is matching the federal tax relief the IRS granted for the April 16, 2007 Northeast storm and the Virginia Tech shooting, for returns originally due April 17, 2007. In response to the IRS relief, the South Carolina Department of Revenue extends its own deadlines to provide the same relief, except as otherwise noted.

The IRS relief (as summarized in the letter) covered two groups:

1. Victims of the April 16, 2007 Northeast storm — taxpayers across the Northeast directly affected by the storm's power outages and transportation problems got until midnight April 19, 2007 to meet the April 17 federal deadline without late penalties; affected taxpayers outside the Northeast are covered if the storm prevented timely filing.
2. Those affected by the April 16, 2007 shootings at Virginia Tech in Blacksburg, Virginia — victims, families, emergency responders, and university students and employees.

South Carolina's rules: affected taxpayers can mark their paper returns with the words "April 16 Storm," and all taxpayers filing South Carolina electronic individual income tax returns have until May 1, 2007 to file without incurring late-filing and payment penalties.

This letter was followed almost immediately by SC Information Letter #07-10, which updated the relief — adding taxpayers affected by the Intuit e-filing problems and extending the storm deadline.

What this means for you

If you had a South Carolina return due April 17, 2007 and were affected by the April 16 Northeast storm or the Virginia Tech tragedy, South Carolina matched the IRS's relief: paper filers should write "April 16 Storm" on the return, and South Carolina e-filers had until May 1, 2007. Because this letter was quickly updated, also check SC Information Letter #07-10 for the revised deadlines and the added Intuit relief.

Common questions

Q: Who qualifies for this relief?
A: Taxpayers affected by the April 16, 2007 Northeast storm and those affected by the April 16, 2007 Virginia Tech shooting, for returns originally due April 17, 2007.

Q: What does South Carolina require?
A: Mark paper returns "April 16 Storm"; South Carolina electronic individual income tax filers had until May 1, 2007 to file penalty-free.

Q: Was this letter updated?
A: Yes. SC Information Letter #07-10 followed it, adding relief for Intuit e-filing problems and extending the storm deadline.

Subject

Extended Tax Relief to Persons Affected by the April 16 Storm or Virginia Tech Shooting for Tax Returns Originally Due April 17, 2007

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL07-9.pdf

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214
Website Address: http://www.sctax.org

SC INFORMATION LETTER #07-9

SUBJECT:

Extended Tax Relief to Persons Affected by the April 16 Storm or
Virginia Tech Shooting for Tax Returns Originally Due April 17, 2007

DATE:

April 18, 2007

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000)
SC Revenue Procedure #05-2

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

Internal Revenue Service Tax Relief. The Internal Revenue Service has provided special
filing or payment relief to the following:

1. Victims of the major storm affecting several Northeastern states on April 16, 2007.
   Taxpayers across the Northeast directly impacted by the power outages and public
   transportation problems caused by the storm have until midnight April 19, 2007 to
   meet their April 17, 2007, tax filing deadline without incurring late filing and
   payment penalties. Affected taxpayers located outside the Northeast are covered if
   they are prevented from filing in a timely manner because of the storm.
2. Victims, families, emergency responders and University Tech students and
   employees affected by the shootings on April 16, 2007 at Virginia Tech in
   Blacksburg, Virginia.
   Taxpayers affected have a 6 month tax filing and payment extension until October 15,
   2007, to file and make payments associated with their 2006 individual income tax
   returns due April 17, 2007. No filing and payment penalties will be due for those who
   qualify for this extension as long as the returns are filed and payments are made by
   October 15, 2007.

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South Carolina Department of Revenue Tax Relief. In response, the South Carolina
Department of Revenue is also extending its time deadlines for tax returns originally due
April 17, 2007, to provide the same relief granted by the Internal Revenue Service,
except as otherwise noted.

1. Victims of major storm affecting several Northeastern states on April 16, 2007.
   Taxpayers affected by the storm can mark their paper returns with the words “April
   16 Storm.” All taxpayers who file South Carolina electronic individual income tax
   returns have until May 1, 2007 to file returns without incurring late filing and
   payment penalties. Accordingly, taxpayers affected by the storm electronically filing
   South Carolina individual income tax returns do not need to make any reference to
   the storm on their return.
2. Victims, families, emergency responders and University Tech students and
   employees affected by the shootings on April 16, 2007 at Virginia Tech in
   Blacksburg, Virginia.
   Taxpayers affected by the shootings at Virginia Tech can mark their paper returns
   with the words “Virginia Tech Relief.” Taxpayers affected by the shootings
   electronically filing their return need to write a letter to the following address on or
   before October 15, 2007, to claim this relief:
   Problems Resolution Office
   SC Department of Revenue
   Attn: Virginia Tech Relief
   PO Box 11189
   Columbia, SC 29211-1189
   Questions. Taxpayers with relief questions should contact the Department at 803-8985709.

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