What South Carolina tax filing and payment relief is available to taxpayers affected by Hurricane Matthew (per SC IL #16-12)?

Plain-English summary

South Carolina gave taxpayers hit by Hurricane Matthew extra time to file and pay: deadlines for returns and payments due on or after October 4, 2016 and before March 15, 2017 were postponed to March 15, 2017. That postponement covers the October 17, 2016 deadline for anyone on extension to file a 2015 South Carolina income tax return, and the quarterly estimated payments due during the relief period.

The relief applies broadly 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 and interest that would otherwise result from the extensions or the suspension of collection activity; and
• Free replacement copies of returns destroyed by the storm (write "Hurricane Matthew" on the request).

The Department extended relief not only to taxpayers located in the listed South Carolina counties, but also to those whose business offices, tax records, or tax preparers are in those counties, and to relief workers. It also matched the IRS's relief for out-of-state federal disaster areas declared for Hurricane Matthew (for example, parts of Florida, Georgia, and North Carolina), granting the same relief and period the IRS allowed.

The letter was revised October 18 and October 26, 2016 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 4, 2016 and March 15, 2017 were not late if filed and paid by March 15, 2017. To claim the relief on a paper return, write "Hurricane Matthew" 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: March 15, 2017, for returns and payments originally due on or after October 4, 2016 and before March 15, 2017 — including the October 17, 2016 extended 2015 income tax 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, relief workers, and taxpayers in out-of-state federal disaster areas for which the IRS granted relief (matched by the Department).

Q: How did I claim the relief?
A: Write "Hurricane Matthew" 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 Hurricane Matthew

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL16-12.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 #16-12
(Revised October 26, 2016, to include Chesterfield, Kershaw, Richland, Calhoun,
Clarendon and Marlboro counties)
(Revised October 18, 2016, to include Allendale, Bamberg, Barnwell, Hampton,
Lee, Orangeburg and Sumter counties)

SUBJECT:

Tax Relief for Persons and Businesses Affected by Hurricane Matthew

DATE:

October 18, 2016

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.

SC Department of Revenue Tax Relief. The South Carolina Department of Revenue is
providing special filing and payment relief to victims of Hurricane Matthew in certain counties
in South Carolina.
The tax relief postpones various tax filing and payment deadlines that occurred starting on
October 4, 2016. As a result, affected individuals and businesses will have until March 15, 2017
to file these returns and pay any taxes due. This includes the October 17, 2016 deadline for those
who received an extension to file their 2015 South Carolina income tax return and the deadlines
during this tax relief period for making quarterly estimated payments.
The Department’s filing and payment relief applies to the following South Carolina counties:
Allendale
Calhoun
Darlington
Hampton
Marion
Williamsburg

Bamberg
Charleston
Dillon
Horry
Marlboro

Barnwell
Chesterfield
Dorchester
Jasper
Orangeburg

Beaufort
Clarendon
Florence
Kershaw
Richland

Berkeley
Colleton
Georgetown
Lee
Sumter

Other counties may be added in coming days as additional damage assessments are completed.
Note: The IRS has also provided tax relief. For details regarding federal tax relief, See IR2016-135 at www.irs.gov.

South Carolina Counties - Tax Relief. The South Carolina Department of Revenue is
extending its tax relief to:
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individuals and businesses located in these South Carolina counties who have been
affected by the hurricane (and in any additional counties that may be added in the coming
days),
taxpayers who have businesses in South Carolina with offices in these South Carolina
counties whose operations have been affected by the hurricane,
taxpayers whose tax records are located in these South Carolina counties,
taxpayers whose returns are prepared by tax professionals in these South Carolina
counties, and
relief workers.

Taxpayers, Businesses, and Tax Professionals Located in an Out-of-State Federal Disaster
Area - Tax Relief. If an area located outside of South Carolina has been declared a federal
disaster area by the President as a result of Hurricane Matthew (e.g., declared disaster areas in
Florida, Georgia and North Carolina), then the South Carolina Department of Revenue will also
extend its tax relief to provide the same relief to individuals and businesses located in these outof-state federal disaster areas, taxpayers who have businesses in South Carolina with offices in
these out-of-state federal disaster areas whose operations have been affected by the hurricane,
those whose tax records are located in these out-of-state federal disaster areas, those whose
returns are prepared by tax professionals in these out-of-state federal disaster 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 out-of-state areas affected by
Hurricane Matthew or grants an additional relief period, then the Department will grant the same
relief and period.
Tax Relief for Eligible Taxpayers and Businesses. Taxpayers who have been affected by
Hurricane Matthew 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 any taxes (including estimated payments).
The due dates for returns and payments due on or after October 4, 2016 and before March
15, 2017 have been postponed until March 15, 2017.
Suspension of the enforced collection of any assessed liability of the taxpayer, including
installment agreements.
Waiver of any penalties and interest 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
Hurricane Mathew. (Taxpayers should write “Hurricane Matthew” 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 Hurricane Matthew.
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Returns Filed by Affected Taxpayers. To qualify for this relief, affected taxpayers should write
“Hurricane Matthew” 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 Hurricane
Mathew 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
1-844-898-8542 (toll free), 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
Hurricane Matthew, visit the Department’s website at: www.dor.sc.gov/hurricane-relief.

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