Did South Carolina extend tax relief to victims of the April 2011 North Carolina storms (per SC IL #11-6)?

Plain-English summary

Yes — South Carolina matched the federal disaster relief for victims of the April 16, 2011 severe storms, tornadoes, and flooding in North Carolina. The IRS, in Information Release 2011-20, postponed certain filing, payment, and other time-sensitive deadlines until June 30, 2011 for taxpayers who live in or have a business in the affected North Carolina disaster area. In response, the South Carolina Department of Revenue extended the same relief and relief period for South Carolina tax purposes.

The relief applies to affected individuals and businesses in the named North Carolina counties — Bertie, Bladen, Cumberland, Halifax, Harnett, Johnston, Lee, Onslow, Wake, and Wilson — as well as to taxpayers whose returns are prepared by tax professionals located in those areas, and to relief workers. If the IRS extends relief to other areas or grants an additional relief period, the Department will grant the same.

What this means for you

If you or your business are in one of the listed North Carolina counties (or your preparer is), your South Carolina filing and payment deadlines falling in the relief window are postponed to June 30, 2011. To claim it, write "North Carolina 2011 Storm" at the top of the South Carolina return relying on the relief — or, if the form has one, check the disaster box and write "North Carolina 2011 Storm" beside it. Taxpayers who are billed a late-filing or late-payment penalty despite qualifying should notify the Department to have the penalty waived. Relief questions go to the Department at 803-898-5709.

Common questions

Q: What is the new deadline?
A: The IRS postponed affected deadlines until June 30, 2011, and South Carolina grants the same period.

Q: Who qualifies?
A: Taxpayers who live or do business in the listed North Carolina counties (Bertie, Bladen, Cumberland, Halifax, Harnett, Johnston, Lee, Onslow, Wake, and Wilson), taxpayers whose preparers are in those areas, and relief workers.

Q: How do I claim it?
A: Write "North Carolina 2011 Storm" at the top of your South Carolina return, or check the disaster box and write it beside the box. If you receive a penalty anyway, contact the Department for a waiver.

Subject

Tax Assistance - North Carolina Severe Storm, Tornado, and Flood Victims

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL11-6.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 #11-6

SUBJECT:

Tax Assistance - North Carolina Severe Storm, Tornado, and Flood
Victims

DATE:

April 25, 2011

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000)
SC Revenue Procedure #09-3

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 announced tax
relief to persons affected by the severe storms, tornadoes, and flooding on April 16, 2011
in parts of North Carolina.
In Information Release 2011-20, the Internal Revenue Service postponed until June 30
certain deadlines for taxpayers who live in or have a business in the disaster area. The
postponement applies to the deadline for filing tax returns, making tax payments, and
other time sensitive acts.
Taxpayers who reside in or have a business located in the following North Carolina
counties qualify for tax relief: Bertie, Bladen, Cumberland, Halifax, Harnett, Johnston,
Lee, Onslow, Wake, and Wilson.
South Carolina Department of Revenue Tax Relief. In response, the South Carolina
Department of Revenue is extending the same relief granted by the Internal Revenue
Service 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 severe storms, those whose tax records are located in these areas, those
whose returns are prepared by tax professionals in these areas, and relief workers. If the
Internal Revenue Service grants relief to other areas affected by the storms or grants an
additional relief period, then the Department will grant the same relief and period.

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Affected Taxpayers. To qualify for this relief, affected taxpayers should write “North
Carolina 2011 Storm” at the top of the return relying on this relief or if applicable, check
the box referencing a disaster on the tax form and write “North Carolina 2011 Storm”
beside the check box.
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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