What COVID-19 filing and payment relief did South Carolina announce in SC IL #20-3, and until when?

Plain-English summary

On March 17, 2020, South Carolina announced its first round of COVID-19 tax relief: it postponed filing and payment deadlines so that returns and payments due between April 1 and June 1, 2020 were not due until June 1, 2020. Any penalties and interest that would otherwise result from the extension were waived.

The relief applied to taxpayers impacted by the coronavirus — individuals and businesses located in South Carolina, businesses with South Carolina offices, taxpayers whose tax records are in South Carolina, and taxpayers whose returns are prepared by affected tax professionals. It covered any tax administered by the Department, giving income tax, sales and use tax, admissions tax, and motor fuel user fee returns as examples, and included estimated payments.

To claim it, electronic filers using MyDORWAY needed to do nothing; paper filers were told to write "CORONAVIRUS" or "COVID-19" at the top of the return (or check a "disaster area" box if provided). County property taxes were outside this relief — those questions go to the county.

What this means for you

Businesses and individuals with South Carolina returns due in spring 2020

If your return or payment fell due between April 1 and June 1, 2020, you had until June 1, 2020, without extension-related penalties or interest. This was later expanded — income tax deadlines were moved to July 15, 2020 by SC Information Letter #20-4.

County property taxes are separate

This relief did not cover county property taxes; contact the county where the property is located.

Common questions

Q: Which taxes did the June 1, 2020 relief cover?
A: Taxes administered by the Department, such as income tax, sales and use tax, admissions tax, and motor fuel user fees, including estimated payments.

Q: Did I have to do anything to claim it?
A: Electronic MyDORWAY filers did not. Paper filers were told to write "CORONAVIRUS" or "COVID-19" at the top of the return.

Subject

Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL20-3.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 #20-3

SUBJECT:

Tax Relief for Persons and Businesses Impacted by Coronavirus (COVID-19)

DATE:

March 17, 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.

South Carolina Department of Revenue Tax Relief. The South Carolina Department of
Revenue is providing special filing and payment relief to those impacted by Coronavirus
(COVID-19) in South Carolina.
The tax relief postpones various tax filing and payment deadlines starting on April 1, 2020. As a
result, affected individuals and businesses will have until June 1, 2020 to file and pay taxes for
returns that are due between April 1, 2020 and June 1, 2020.
South Carolina Tax Relief. The South Carolina Department of Revenue is extending its tax
relief to:
•
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individuals and businesses located in South Carolina who have been impacted by
Coronavirus (COVID-19),
taxpayers who have businesses in South Carolina with offices in South Carolina,
taxpayers whose tax records are located in South Carolina, or
taxpayers whose returns are prepared by tax professionals impacted by Coronavirus
(COVID-19).

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Tax Relief for Eligible Taxpayers and Businesses. Taxpayers who have been impacted by
Coronavirus (COVID-19) 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 (including estimated payments). The
due dates for returns and payments due on or after April 1, 2020 have been postponed
until June 1, 2020.
Waiver of penalties and interest due as a result of any extensions.

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 “CORONAVIRUS” or “COVID-19” 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 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 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.
Website Information.
For up-to-date information concerning tax relief for persons and businesses impacted by
Coronavirus (COVID-19), visit the Department’s website at: www.dor.sc.gov.

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