Did South Carolina extend tax filing and payment relief to victims of Hurricanes Gustav and Ike (per SC IL #08-20)?

Plain-English summary

South Carolina is matching the federal tax relief the IRS granted to victims of Hurricanes Gustav and Ike. This Information Letter explains that, in response to the IRS relief, the South Carolina Department of Revenue will provide the same relief and the same relief period to affected taxpayers.

The IRS relief (as summarized in the letter) extended, until January 5, 2009, special filing and payment relief:

• Louisiana — Hurricane Gustav (IRS Information Release 2008-100): postponing acts otherwise due between September 1, 2008 and January 5, 2009, for taxpayers in a long list of designated parishes.
• Louisiana — Hurricane Ike (IR 2008-108): postponing acts otherwise due on or after September 11, 2008 and before January 5, 2009, for designated parishes.
• Texas — Hurricane Ike (IR 2008-107): postponing acts otherwise due on or after September 7, 2008 and before January 5, 2009, for affected Texas areas.

The Department will grant the same relief period the IRS granted — and if the IRS grants an additional relief period, South Carolina will match that too. The relief reaches affected taxpayers, tax professionals working in the affected areas, and relief workers.

What this means for you

If you (or your business) were in one of the designated Louisiana parishes or Texas counties and you have a South Carolina filing or payment obligation, South Carolina postpones your time-sensitive tax deadlines to the same date the IRS set (January 5, 2009 for these disasters). If you are directly affected and receive a South Carolina penalty for filing or paying late during the relief period, notify the Department to have the penalty waived. Relief questions can be directed to the Department at 803-898-5709.

Common questions

Q: What relief does South Carolina provide?
A: The same filing and payment relief the IRS granted for Hurricanes Gustav and Ike, including the same relief period (extended to January 5, 2009) and any additional period the IRS later grants.

Q: Who qualifies?
A: Affected taxpayers in the designated Louisiana parishes and Texas counties, tax professionals working in those areas, and relief workers.

Q: What if I already got a late penalty?
A: Notify the Department; affected taxpayers can have penalties for late filing or payment during the relief period waived.

Subject

Extended Tax Relief to Victims of Hurricanes Gustav and Ike

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL08-20.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 #08-20

SUBJECT:

Extended Tax Relief to Victims of Hurricanes Gustav and Ike

DATE:

September 19, 2008

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 and payment relief to Louisiana taxpayers adversely affected by Hurricanes Gustav
and Ike and Texas taxpayers adversely affected by Hurricane Ike as follows.

1. Louisiana Hurricane Gustav Disaster Relief.
   In Information Release 2008-100, the Internal Revenue Service has extended until
   January 5, 2009, the period for special filing or payment relief to victims of Hurricane
   Gustav in affected areas of Louisiana. The postponement applies to return filing, tax
   payment and other time sensitive acts otherwise due between September 1, 2008 and
   January 5, 2009.
   Taxpayers who reside in or have a business located in the following parishes qualify for
   the relief: Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Cameron, East
   Baton Rouge, East Feliciana, Evangeline, Iberia, Iberville, Jefferson, Jefferson Davis,
   Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, Rapides, Sabine,
   St. Bernard, St. Charles, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary,
   St. Tammany, Tangipahoa, Terrebonne, Vermilion, Vernon, West Baton Rouge, and
   West Feliciana.
2. Louisiana Hurricane Ike Disaster Relief.
   In Information Release 2008-108, the Internal Revenue Service has extended until
   January 5, 2009, the period for special filing or payment relief to victims of Hurricane Ike
   in affected areas of Louisiana. The postponement applies to return filing, tax payment
   and other time sensitive acts otherwise due on or after September 11, 2008 and before
   January 5, 2009.

Taxpayers who reside in or have a business located in the following parishes qualify for
the relief: Acadia, Beauregard, Calcasieu, Cameron, Iberia, Jefferson, Jefferson Davis,
Lafourche, Plaquemines, Sabine, St. Mary, Terrebonne, Vermilion, and Vernon.

3. Texas Hurricane Ike Disaster Relief.
   In Information Release 2008-107, the Internal Revenue Service has extended until
   January 5, 2009, the period for special filing or payment relief to victims of Hurricane Ike
   in affected areas of Texas. The postponement applies to return filing, tax payment and
   other time sensitive acts otherwise due on or after September 7, 2008 and before January
   5, 2009.
   Taxpayers who reside in or have a business located in the following counties qualify for
   the relief: Angelina, Austin, Brazoria, Chambers, Cherokee, Fort Bend, Galveston,
   Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Liberty, Madison, Matagorda,
   Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto,
   Trinity, Tyler, Walker, Waller, and Washington.
   South Carolina Department of Revenue Tax Relief. In response, the South Carolina
   Department of Revenue is also extending its tax relief to provide the same relief to
   individuals and businesses located in these areas, taxpayers who have businesses in South
   Carolina with offices in these areas whose operations have been affected by the
   hurricane, those whose tax records are located in these areas, those whose returns are
   prepared by tax professionals in these areas, and relief workers. The Department will
   grant the same relief period granted by the Internal Revenue Service. If the Internal
   Revenue Service grants relief to other areas affected by the hurricane or grants an
   additional relief period, then the Department will grant the same relief and period.
   Affected Taxpayers. To qualify for this relief, affected taxpayers should write “Hurricane
   Gustav” or “Hurricane Ike”, as applicable, at the top of the return relying on this relief.
   Taxpayers affected by the storm electronically filing their return need to write a letter to
   the following address on or before January 5, 2009, to claim this relief:
   Compliance and Recovery Section
   SC Department of Revenue
   Attn: Hurricane Relief
   PO Box 11189
   Columbia, SC 29211-1189
   Individuals or businesses located in these areas, or taxpayers outside these areas that were
   directly affected by the disaster, should notify the Department if they receive penalties for
   filing returns or paying taxes late for waiver of these penalties.
   Questions. Taxpayers with relief questions should contact the Department at 803-8985709.

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