What South Carolina tax filing and payment relief is available to taxpayers affected by the October 2015 South Carolina floods (per SC IL #15-14)?

Plain-English summary

South Carolina gave taxpayers hit by the October 2015 floods extra time to file and pay: deadlines for returns and payments due on or after October 1, 2015 and on or before February 16, 2016 were postponed to February 16, 2016. That postponement covers the October 15, 2015 deadline for anyone on extension to file a 2014 return, and the quarterly estimated payments due during the relief period. The Department's relief tracks the IRS relief announced for the flooding (IR-2015-112), a copy of which is attached to the letter.

The relief applies to any tax the Department administers — income tax, sales and use tax, admissions tax, motor fuel user fee, and so on. In addition to the extension of time, eligible taxpayers get:

• Suspension of enforced collection of assessed liabilities, including installment agreements;
• Waiver of penalties that would otherwise result from the extensions or the suspension of collection activity; and
• Free replacement copies of returns destroyed by the flooding (write "SC Flood" on the request).

(The attached IRS notice separately abates federal interest and late-payment/late-filing penalties on the federal side.)

The Department extended relief not only to taxpayers located in the listed disaster counties, but also to those whose business offices, tax records, or tax preparers are in those counties, and to relief workers. The counties covered were those in the President's federal disaster declaration, and the Department granted the same relief period the IRS granted. The letter was revised October 12, 14, 21, and 28, 2015 to add counties as damage assessments were completed.

What this means for you

If you were in an affected county

Returns and payments otherwise due between October 1, 2015 and February 16, 2016 were not late if filed and paid by February 16, 2016. To claim the relief on a paper return, write "SC Flood" at the top or check the "disaster area" box; returns e-filed through MyDORWAY needed no extra step.

If you received a penalty notice

Affected taxpayers who got a Department penalty notice were told to call the number on the notice to have the relief applied.

Common questions

Q: What was the postponed deadline?
A: February 16, 2016, for returns and payments originally due on or after October 1, 2015 and on or before February 16, 2016 — including the October 15, 2015 extended 2014 return deadline and estimated payments.

Q: Which taxes did the relief cover?
A: Any tax administered by the Department — income, sales and use, admissions, motor fuel user fee, and others.

Q: Did it cover people outside the listed counties?
A: Yes in some cases — those with business offices, tax records, or tax preparers in the listed counties, and relief workers.

Q: How did I claim the relief?
A: Write "SC Flood" on a paper return (or check the disaster-area box); MyDORWAY e-filed returns required no additional action.

Subject

Tax Relief for Persons and Businesses Affected by South Carolina Floods of October 2015

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL15-14.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 12265, Columbia, South Carolina 29211

SC INFORMATION LETTER #15-14
Revised Oct. 28, 2015, to include Greenville and Spartanburg counties.
Revised Oct. 21, 2015, to include Fairfield and Marion counties
Revised Oct. 14, 2015, to include Newberry County.
Revised October 12, 2015, to include Bamberg, Colleton and Greenwood counties.

SUBJECT:

Tax Relief for Persons and Businesses Affected by South Carolina Floods of
October 2015

DATE:

October 9, 2015

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
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 provided special filing
and payment relief to victims of flooding in certain counties in South Carolina (IR-2015-112). A
copy of the Internal Revenue Service notice on the tax relief granted affected taxpayers in South
Carolina is attached.
The tax relief postpones various tax filing and payment deadlines that occurred starting on
October 1, 2015. As a result, affected individuals and businesses will have until February 16,
2016 to file these returns and pay any taxes due. This includes the October 15th deadline for
those who received an extension to file their 2014 return and the deadline for making quarterly
estimated payments.

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So far, the IRS filing and payment relief applies to the following counties identified by the
President’s declaration as a federal disaster area:
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Bamberg
Berkeley
Calhoun
Charleston
Clarendon
Colleton
Darlington
Dorchester

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Fairfield
Florence
Georgetown
Greenville
Greenwood
Horry
Kershaw
Lee

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Lexington
Marion
Newberry
Orangeburg
Richland
Spartanburg
Sumter
Williamsburg

Other counties may be added in coming days as additional damage assessments are completed.
South Carolina Department of Revenue Tax Relief. The South Carolina Department of
Revenue is also extending its tax relief to provide the same relief to:
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individuals and businesses located in these counties who have been affected by the
flooding (and in any additional counties that may be added in the coming days),
taxpayers who have businesses in South Carolina with offices in these counties whose
operations have been affected by the flooding,
taxpayers whose tax records are located in these counties,
taxpayers whose returns are prepared by tax professionals in these counties, 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 flooding or grants an
additional relief period, then the Department will grant the same relief and period.
Taxpayers who have been affected by the flooding may be eligible for the following relief with
respect to any taxes administered by the Department or tax returns filed with the Department
(e.g., income tax returns, sales and use tax returns, admissions tax returns, motor fuel user fee
returns, etc.):
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Extensions of time to file tax returns and pay taxes. The due dates for returns due on or
after October 1, 2015 and on or before February 16, 2016 have been postponed until
February 16, 2016.
Suspension of the enforced collection of any assessed liability of the taxpayer, including
installment agreements.
Waiver of any penalties due as a result of any extensions or suspension of enforced
collection activities.
Replacement copies of tax returns, free of charge, for tax returns destroyed as a result of
the flooding. (Taxpayers should write “SC Flood” on the request for copies of returns.)

In addition, the Department may grant additional tax relief as additional information is gathered
about the needs of persons affected by the flooding.
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Returns Filed by Affected Taxpayers. To qualify for this relief, affected taxpayers should write
“SC Flood” at the top of any paper return relying on this relief or complete the “disaster area”
check box if one is provided on the return. Returns filed electronically by affected taxpayers
through MyDORWAY do not require any additional action to qualify for this relief.
Notices Received by Affected Taxpayers. Individuals or businesses affected by the flood who
receive a penalty notice from the Department should call the Department at the number listed on
the notice to discuss the application of any tax relief provided by the Department.
Questions and Other Relief.
General Questions. Taxpayers with general tax relief questions should contact the Department at
803-898-5000, Option 2.
Questions Concerning Current Audit and Collection Matters. Taxpayers with tax relief questions
concerning a current Department audit or collection matter should contact the Department’s
revenue officer or auditor who is handling their specific audit or collection matter.
Questions Concerning County Property Taxes. Taxpayers with questions concerning county
property taxes should contact the county government in which the property is located.
Questions Concerning Other State Tax Relief. Other State tax relief may be available depending
on the taxpayer’s particular circumstances and will be considered on a case-by-case basis.
Taxpayers seeking other relief should either send an e-mail to [email protected] or
write a letter to the following address:
SC Department of Revenue
Attn: Taxpayer Advocate
PO Box 125
Columbia, SC 29214
Website Information.
For up-to-date information concerning tax relief for persons and businesses affected by the South
Carolina floods, visit the Department’s website at: www.dor.sc.gov/flood-tax-relief.

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IRS Provides Tax Relief to South Carolina Flood Victims;
Oct. 15 Tax Deadline Extended to Feb. 16
Update Oct. 28, 2015 — Greenville and Spartanburg have been added to the list of South Carolina counties eligible
for special tax relief and added to the text below.
Update Oct. 21, 2015 — Fairfield and Marion have been added to the list of South Carolina counties eligible for
special tax relief and added to the text below.
Update Oct. 14, 2015 — Newberry has been added to the list of South Carolina counties eligible for special tax
relief and added to the text below.
Update Oct. 9, 2015 — Bamberg, Colleton and Greenwood have been added to the list of South Carolina counties
eligible for special tax relief and added to the text below.
Update Oct. 8, 2015 — Calhoun, Darlington, Florence, Kershaw and Lee have been added to the list of South
Carolina counties eligible for special tax relief and added to the text below.
IRS YouTube Videos
Help for Disaster Victims: English | Spanish | ASL
IR-2015-112, Oct. 7, 2015 (and updates)
WASHINGTON –– South Carolina flood victims, including individuals and businesses that previously
received a tax-filing extension to Oct. 15, will have until Feb. 16, 2016, to file their returns and pay any
taxes due, the Internal Revenue Service announced today. All workers assisting the relief activities who
are affiliated with a recognized government or philanthropic organization also qualify for relief.
Following this week’s disaster declaration for individual assistance issued by the Federal Emergency
Management Agency (FEMA), the IRS said that affected taxpayers in Bamberg, Berkeley, Calhoun,
Charleston, Clarendon, Colleton, Darlington, Dorchester, Fairfield, Florence, Georgetown, Greenville,
Greenwood, Horry, Kershaw, Lee, Lexington, Marion, Newberry, Orangeburg, Richland, Spartanburg,
Sumter and Williamsburg Counties will receive this and other special tax relief. Other locations may be
added in coming days, based on damage assessments by FEMA.
The tax relief postpones various tax filing and payment deadlines that occurred starting on Oct. 1, 2015.
As a result, affected individuals and businesses will have until Feb. 16, 2016, to file these returns and pay
any taxes due. Besides the Oct. 15 extension deadline, this also includes the Jan. 15, 2016, deadline for
making quarterly estimated tax payments. A variety of business tax deadlines are also affected including
the Nov. 2, 2015, and Feb. 1, 2016, deadlines for quarterly payroll and excise tax returns.
The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. The agency
automatically provides this relief to any taxpayer with an IRS address of record located in the disaster
area. Taxpayers need not contact the IRS to get this relief.
Beyond Designated Disaster Areas
The IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to
meet a deadline occurring during the postponement period are located in the affected area. Taxpayers
qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227.

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Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose
to claim them on either last year’s or this year’s return. Claiming these casualty loss deductions on either
an original or amended 2014 return will get the taxpayer an earlier refund but waiting to claim them on a
2015 return could result in greater tax savings depending upon other income factors.
In addition, the IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally
due on or after Oct. 1 and before Oct. 16 if the deposits are made by Oct. 16, 2015. Details on available
relief can be found on the disaster relief page on IRS.gov.
The tax relief is part of a coordinated federal response to the damage caused by severe storms and
flooding and is based on local damage assessments by FEMA. For information on disaster recovery,
visit disasterassistance.gov.
Disaster victims in other parts of the country also qualify for tax relief, based on federal disaster
declarations issued earlier this year. Currently, individuals and businesses in parts of California,
Kentucky, Texas and the Northern Mariana Islands may qualify for filing and payment relief. See the IRS
Disaster Relief page for details.
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Page Last Reviewed or Updated: 28-Oct-2015

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