What South Carolina filing and payment relief applied to people and businesses affected by the April 2020 tornadoes, storms, and flooding?

Plain-English summary

South Carolina matched federal disaster relief for taxpayers affected by the April 2020 tornadoes, severe storms, and flooding. Covered filing and payment deadlines beginning April 12, 2020 were postponed to October 15, 2020.

The relief included:

• 2019 individual and business returns that had already been moved to July 15 because of COVID-19;
• first- and second-quarter 2020 estimated-tax payments due July 15; and
• the third-quarter estimated-tax payment normally due September 15.

At issuance, the listed South Carolina counties were Aiken, Barnwell, Berkeley, Colleton, Hampton, Marlboro, Oconee, Orangeburg, and Pickens.

The IRS applied relief automatically when its address of record for the taxpayer was in the disaster area. It would also work with taxpayers outside the area whose records needed for a covered deadline were located there.

South Carolina provided the same period for state returns and payments equivalent to those covered by IRS Notice IR-2020-126. For other Department-administered taxes—such as sales and use tax, admissions tax, or motor-fuel user fees—an affected taxpayer could request relief, but the Department would decide those requests case by case.

Electronic MyDORWAY filers did not need to take an extra step. Paper filers relying on the relief were instructed to write April 2020 Severe Weather at the top of the return or use the disaster-area checkbox if available.

What this means for you

Taxpayers in the listed counties

The relief covered specific 2020 deadlines and has expired. It did not create a permanent disaster extension.

Businesses with sales, admissions, or motor-fuel obligations

Those taxes were not automatically placed in the matched federal category. Relief had to be requested and reviewed case by case.

Taxpayers already in collections

The letter expressly excluded current collection matters and payments due under existing Department payment plans.

Common questions

Q: What was the postponed deadline?
A: October 15, 2020 for the covered filings and payments.

Q: Did the relief include 2020 estimated payments?
A: Yes, the first two installments due July 15 and the third installment normally due September 15.

Q: Did MyDORWAY filers have to mark the return?
A: No. The special notation applied to paper returns.

Q: Were county property taxes covered?
A: The letter directed county-property-tax questions to the appropriate county official.

Citations and references

• IRS IR-2020-126, attached to the Information Letter
• FEMA disaster designation 4542 for South Carolina, stated in the attached IRS release
• S.C. Code Ann. §§ 12-4-320 and 1-23-10(4)
• SC Revenue Procedure #09-3

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL20-16.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #20-16

SUBJECT: Tax Relief for Persons and Businesses Affected by Tornados, Severe
Storms and Flooding in April of 2020

DATE: June 26, 2020

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 tax
filing and payment relief to victims of tornados, severe storms and flooding that took place in
parts of South Carolina, Mississippi and Tennessee in April of 2020.

This relief postpones various tax filing and payment deadlines that occurred starting on April 12,
2020. As a result, affected individuals and businesses have until October 15, 2020 to file returns
and pay any taxes that are originally due during this period. This includes 2019 individual and
business returns that due to Coronavirus (COVID-19) are due on July 15. The October 15
deadline also applies to estimated tax payments for the first two quarters of 2020 that are due on
July 15, and the third quarter estimated tax payment normally due on September 15.

The Internal Revenue Service automatically provides the filing and payment relief to any
taxpayer with an Internal Revenue Service address of record located in the disaster area. In
addition, the Internal Revenue Service 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.

Currently, the Internal Revenue Service filing and payment relief applies to the following South
Carolina counties designated by the Federal Emergency Management Agency (FEMA) as
qualifying for individual assistance:

° Aiken ¢ Marlboro

• Barnwell * Oconee

• Berkeley * Orangeburg

• Colleton * Pickens

¢ Hampton

See Internal Revenue Service IR-2020-126 attached for more information.

South Carolina Department of Revenue Tax Relief. The South Carolina Department of
Revenue is extending the same relief granted by the Internal Revenue Service to individuals and
businesses located in these counties for all South Carolina returns and payments that are the state
equivalent of the returns and payments provided relief in Internal Revenue Service IR-2020-126.
The Department grants the same relief period provided by the Internal Revenue Service. For
other taxes administered by the Department (e.g., sales and use tax, admissions tax, motor fuel
user fee) or tax returns filed with the Department, taxpayers affected by the April 2020 tornados,
severe storms and flooding may request relief if needed. These requests will be reviewed and
decided on a case-by-case basis.

Returns Filed by Affected Taxpayers. Returns filed electronically by impacted taxpayers
through MyDORWAY do not require any action to qualify for this relief. Taxpayers filing by
mail should write “April 2020 Severe Weather” 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.

Questions Regarding Other Tax Relief.

General Tax Relief Questions and Information. Taxpayers with general relief questions should
contact the Department at 1-844-898-8542 (toll free) or see updated tax relief information at
dor.sc.gov/emergencies.

Questions Concerning Current Audit and Collection Matters. This relief does not apply to current
collection matters, including payments due under any payment plan previously entered into with
the Department. Taxpayers with 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 appropriate county government official.

6/26/2020

IRS extends July 15, other upcoming deadlines for tornado victims in parts of the South; provides other relief | Internal Revenue Service

Gi IRS

IRS extends July 15, other upcoming
deadlines for tornado victims in parts of
the South; provides other relief

IR-2020-126, June 23, 2020

WASHINGTON — Victims of the April tornadoes, severe storms and flooding that took place in parts of
Mississippi, Tennessee and South Carolina will have until October 15, 2020, to file various individual and
business tax returns and make tax payments, the Internal Revenue Service announced today.

The IRS is offering this relief to any area designated by the Federal Emergency Management Agency (FEMA)
as qualifying for individual assistance. Currently, this includes Clarke, Covington, Grenada, Jasper, Jefferson
Davis, Jones, Lawrence, Panola and Walthall counties in Mississippi, Bradley and Hamilton counties in
Tennessee and Aiken, Barnwell, Berkeley, Colleton, Hampton, Marlboro, Oconee, Orangeburg and Pickens
counties in South Carolina.

Taxpayers in localities added later to the disaster area will automatically receive the same filing and
payment relief. The current list of eligible localities is always available on the disaster relief page on IRS.gov.

The tax relief postpones various tax filing and payment deadlines that occurred starting on April 12. As a
result, affected individuals and businesses will have until October 15, 2020, to file returns and pay any taxes
that were originally due during this period. This includes 2019 individual and business returns that, due to
COVID-19, were due on July 15. Among other things, this also means that affected taxpayers will have until
October 15 to make 2019 IRA contributions.

The Oct. 15 deadline also applies to estimated tax payments for the first two quarters of 2020 that were due
on July 15, and the third quarter estimated tax payment normally due on September 15. It also includes the
quarterly payroll and excise tax returns normally due on April 30 and July 31.

In addition, penalties on payroll and excise tax deposits due on or after April 12 and before April 27 will be
abated as long as the deposits were made by April 27.

The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for the
additional time.

The IRS automatically provides filing and payment relief to any taxpayer with an IRS address of record
located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief.
However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an
original or extended filing, payment or deposit due date falling within the postponement period, the
taxpayer should call the number on the notice to have the penalty abated.

In addition, 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.
This also includes workers assisting the relief activities who are affiliated with a recognized government or
philanthropic organization.

Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227,
once normal operations resume. For information on services currently available from the IRS, visit the IRS
operations and services page at IRS.gov/coronavirus.

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed
disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this
instance, the 2020 return normally filed next year), or the return for the prior year. This means that taxpayers
can, if they choose, claim these losses on the 2019 return they are filling out this tax season.

Be sure to write the appropriate FEMA declaration number on any return claiming a loss. The numbers are
4536 for Mississippi, 4541 for Tennessee and 4542 for South Carolina. See Publication 547 for details.

The tax relief is part of a coordinated federal response to the damage caused by these storms and is based
on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.

Page Last Reviewed or Updated: 23-Jun-2020

https://www.irs.gov/newsroom/irs-extends-july-15-other-upcoming-deadlines-for-tornado-victims-in-parts-of-the-south-provides-other-relief

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