How did SC IL #20-4 change South Carolina's COVID-19 tax deadlines, and did income tax and other taxes get the same date?

Plain-English summary

SC Information Letter #20-4 (March 23, 2020) restated and updated South Carolina's COVID-19 tax relief, and importantly it split the deadlines: income taxes moved to July 15, 2020, while most other state taxes stayed on the earlier June 1, 2020 date. It modifies SC Information Letter #20-3.

• Income tax → July 15, 2020. After the IRS postponed the federal income tax deadline to July 15, 2020 (Notice 2020-18), Governor McMaster directed the Department to conform. South Carolina 2019 income tax returns and payments originally due April 15, 2020 — for individuals, C corporations, and trusts — were moved to July 15, 2020. This also covered first-quarter 2020 estimated payments due April 15, 2020. Related interest and penalties were waived. Refund filers were still encouraged to file early and electronically.
• Other state taxes → still June 1, 2020. Taxes other than income tax that were due between April 1 and June 1, 2020 remained delayed until June 1, 2020, as originally announced in #20-3. The letter lists examples: state sales and use taxes, local sales and use taxes collected by the Department, property tax returns filed with the Department, withholding taxes, motor fuel user fees, state accommodations taxes, and beer, wine, and liquor taxes.

The relief did not apply to taxes filed with a county or municipality — for example, local hospitality tax or local accommodations tax under Title 6. Those questions go to the county.

What this means for you

Income tax filers

Your 2019 South Carolina income tax return and payment, and your first 2020 estimated payment, were due July 15, 2020, not April 15 — with interest and penalties waived.

Sales, withholding, accommodations, and other non-income taxpayers

Your relief date was June 1, 2020, not July 15. The two tracks had different deadlines, so check which applied to each return.

Local (county/municipal) taxes

Local hospitality and local accommodations taxes filed with a county or municipality were not covered; contact the local jurisdiction.

Common questions

Q: Did all South Carolina taxes get the July 15, 2020 deadline?
A: No. Only income taxes conformed to July 15, 2020. Other state taxes due April 1-June 1, 2020 stayed on the June 1, 2020 date.

Q: Were estimated payments covered?
A: Yes for income tax — first-quarter 2020 estimated payments due April 15, 2020 were moved to July 15, 2020.

Subject

Extended Tax Relief Restated and Updated - Persons and Businesses Affected by Coronavirus (COVID-19)

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL20-4.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 #20-4

SUBJECT:

Extended Tax Relief Restated and Updated - Persons and Businesses Affected
by Coronavirus (COVID-19)
(All Taxes)

DATE:

March 23, 2020

MODIFIES:

SC Information Letter #20-3

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 Expands Income Tax Relief. The Internal Revenue Service
provided special income tax filing and payment relief to those affected by Coronavirus (COVID19) on March 21, 2020. The tax relief automatically postpones until July 15, 2020, the due date
for filing Federal income tax returns (or extensions) and making Federal income tax payments
originally due April 15, 2020. There is no limitation of the amount of the payment that may be
postponed.
The relief is available solely for:
•
•
•

Federal income tax payments due on April 15, 2020;
Federal income tax returns due on April 15, 2020 for the affected taxpayer’s 2019 tax
year; and
Federal estimated income tax payments due on April 15, 2020, for the affected taxpayer’s
2020 tax year (including payments of tax on self-employment income).

No extension is provided for the payment or deposit of any other type of Federal tax, or the filing
of any Federal information return. Interest, penalties, and additions to tax with respect to such
postponed Federal income tax filings and payments will begin to accrue on July 16, 2020.
See Notice 2020-18 attached and Internal Revenue Service IR-2020-58 for more information.
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South Carolina Department of Revenue Extends Income Tax Relief. As directed by
Governor Henry McMaster, the Department is conforming South Carolina’s income tax deadline
to July 15, 2020, the new Federal income tax deadline. Accordingly, the Department is extending
tax relief for South Carolina 2019 income tax returns (e.g., individual, C corporation, trust
returns) originally due April 15, 2020, to provide the same relief granted by the Internal Revenue
Service. 1 As a result, taxpayers will have until July 15, 2020 to file South Carolina income tax
returns and pay income taxes due. This also includes quarterly estimated payments due on April
15, 2020. Interest or penalties related to this tax relief will be waived.
Even with the filing deadline extended to July 15, 2020, the Department is encouraging
taxpayers who are due an income tax refund to file as soon as possible and file electronically.
The Department is continuing to process tax returns and issue income tax refunds during this
rapidly changing environment.
Other South Carolina Tax Relief (Other Than Income Tax Relief Provided Above). The
Department announced in SC Information Letter #20-3, dated March 17, 2020, that affected
taxpayers will have until June 1, 2020 to file and pay taxes for returns that are due between
April 1, 2020 and June 1, 2020. On March 21, 2020, Governor McMaster directed that other
state taxes (i.e., those taxes other than the income taxes conforming to the new federal income
tax deadline) will remain delayed until June 1, 2020, as previously ordered.
The June 1, 2020 relief applies to taxes administered by the Department or tax returns filed with
the Department between April 1, 2020 and June 1, 2020, including, but not limited to:
•
•
•
•
•
•
•

State sales and use taxes
Local sales and use taxes collected by the Department
Property tax returns filed with the Department 2
Withholding taxes
Motor fuel user fees
State accommodations taxes
Beer, wine, and liquor taxes

Note: The relief does not apply to tax returns filed with a county or municipality, such as the
local hospitality tax or local accommodations tax pursuant to Title 6 of the South Carolina Code
of Laws. A taxpayer should contact the county regarding any tax relief being provided for tax
payments made to the county or tax returns filed with the county.
Returns Filed by Affected Taxpayers. Taxpayers filing an electronic or paper South Carolina
tax return will automatically receive this tax filing and payment relief. Taxpayers do not need to
file any additional forms or call the Department to qualify for this relief.

1

This Information Letter modifies SC Information Letter #20-3 where the Department announced that the due date
for all returns and all tax payments due April 15, 2020 would be postponed until June 1, 2020.
2
This tax relief only applies to any property tax return filed with the Department (e.g., PT-100, PT-300, PT-420).
Business property tax returns for Cherokee, Chester, Colleton, Dorchester, Greenville, Oconee, Pickens, and Saluda
counties are filed with the Department and qualify for this tax relief.

2

Returns Filed Without Payment. Taxpayers may choose to continue to file South Carolina tax
returns with the Department during the relief periods electronically, through MyDORWAY, or
by paper. Such taxpayers may choose to postpone payment of the tax due reported on the return
until the June 1, 2020 or July 15, 2020 relief due date. Interest or penalties related to this tax
relief will be waived if payment is made by the end of the relief period.
Additional Extension of Time to File Income Tax Returns to October 15, 2020. This tax
relief automatically postpones the due date of a South Carolina income tax return from April 15,
2020 to July 15, 2020. Individuals and businesses who need additional time to file beyond the
July 15 deadline can request an extension of time to file by filing the appropriate South Carolina
extension (i.e., SC Form 4868, 1120-T, or 8736) on or before July 15, 2020. Alternatively, if a
taxpayer files a timely federal extension, this will automatically extend the time to file the South
Carolina 2019 income tax return to October 15, 2020.
Questions and Other Relief.
General Tax Relief Questions and Information. Taxpayers with general tax relief questions
should contact the Department at 1-844-898-8542 (toll free) or see updated South Carolina tax
relief information posted on a special Coronavirus (COVID-19) page 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.

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Part III - Administrative, Procedural, and Miscellaneous

Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic

Notice 2020-18

I.

PURPOSE
On March 13, 2020, the President of the United States issued an emergency

declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance
Act in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic
(Emergency Declaration). The Emergency Declaration instructed the Secretary of the
Treasury “to provide relief from tax deadlines to Americans who have been adversely
affected by the COVID-19 emergency, as appropriate, pursuant to 26 U.S.C.
7508A(a).” Pursuant to the Emergency Declaration, this notice provides relief under
section 7508A(a) of the Internal Revenue Code (Code) for the persons described in
section III of this notice that the Secretary of the Treasury has determined to be
affected by the COVID-19 emergency. This notice supersedes Notice 2020-17.
II.

BACKGROUND
Section 7508A provides the Secretary of the Treasury or his delegate

(Secretary) with authority to postpone the time for performing certain acts under the
internal revenue laws for a taxpayer determined by the Secretary to be affected by a
Federally declared disaster as defined in section 165(i)(5)(A). Pursuant to section
7508A(a), a
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period of up to one year may be disregarded in determining whether the performance of
certain acts is timely under the internal revenue laws.
On March 18, 2020, the Department of the Treasury and the Internal Revenue
Service issued Notice 2020-17 providing relief under section 7508A(a) of the Code,
which postponed the due date for certain Federal income tax payments from April 15,
2020 until July 15, 2020. This notice restates and expands upon the relief provided in
Notice 2020-17.
III.

GRANT OF RELIEF
The Secretary of the Treasury has determined that any person with a Federal

income tax payment or a Federal income tax return due April 15, 2020, is affected by
the COVID-19 emergency for purposes of the relief described in this section III
(Affected Taxpayer). The term “person” includes an individual, a trust, estate,
partnership, association, company or corporation, as provided in section 7701(a)(1) of
the Code.
For an Affected Taxpayer, the due date for filing Federal income tax returns and
making Federal income tax payments due April 15, 2020, is automatically postponed to
July 15, 2020. Affected Taxpayers do not have to file Forms 4868 or 7004. There is no
limitation on the amount of the payment that may be postponed.
The relief provided in this section III is available solely with respect to Federal
income tax payments (including payments of tax on self-employment income) and
Federal income tax returns due on April 15, 2020, in respect of an Affected Taxpayer’s
2019 taxable year, and Federal estimated income tax payments (including payments of
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tax on self-employment income) due on April 15, 2020, for an Affected Taxpayer’s 2020
taxable year.
No extension is provided in this notice for the payment or deposit of any other
type of Federal tax, or for the filing of any Federal information return.
As a result of the postponement of the due date for filing Federal income tax
returns and making Federal income tax payments from April 15, 2020, to July 15, 2020,
the period beginning on April 15, 2020, and ending on July 15, 2020, will be disregarded
in the calculation of any interest, penalty, or addition to tax for failure to file the Federal
income tax returns or to pay the Federal income taxes postponed by this notice.
Interest, penalties, and additions to tax with respect to such postponed Federal income
tax filings and payments will begin to accrue on July 16, 2020.
IV.

EFFECT ON OTHER DOCUMENTS
This Notice supersedes Notice 2020-17. Because of the expansion of relief

provided in this notice and the fact that Notice 2020-17 is superseded, any phone calls
regarding Notice 2020-17 that have not already been returned will not be returned. As
noted below, taxpayers with questions regarding the application of this notice should
contact (202) 317-5436.
V.

DRAFTING INFORMATION
The principal author of this notice is Jennifer Auchterlonie of the Office of

Associate Chief Counsel, Procedure and Administration. For further information
regarding this notice, you may call (202) 317-5436 (not a toll-free call).

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