Author: South Carolina Department of Employment and Workforce
This article originally appeared in the Fall 2024 issue of the South Carolina CPA Report
On October 7, 2024, the South Carolina Department of Revenue granted relief to South Carolina taxpayers in the wake of Hurricane Helene. Several returns and payments originally due between September 25, 2024, and May 1, 2025, are now due May 1, 2025.
This tax relief applies to all 46 South Carolina counties and follows the IRS’s decision to issue relief due to the effects of the storm.
The SCDOR will automatically provide relief to affected taxpayers. No action is required.
- The following returns and payments are now due May 1, 2025:
- 2023 Income Tax returns from individuals, businesses, and tax-exempt organizations who had a valid extension to file their returns.
- Because tax payments related to 2023 Individual Income Tax returns were due April 15, 2024, those payments are not eligible for this relief.
- 2024 Income Tax returns from individuals, businesses, and tax-exempt organizations, including Business Income Tax returns originally due March 15, 2025, and Individual Income Tax returns and payments originally due April 15, 2025.
- Quarterly Estimated Income Tax payments originally due on December 16, 2024, January 15, 2025, and April 15, 2025.
- Quarterly Withholding Tax returns originally due on October 31, 2024, January 31, 2025, and April 30, 2025.
Under the tax relief due to Hurricane Debby (see IL #24-12), due dates were extended to February 3, 2025, but are now postponed to May 1, 2025. The May 1, 2025, relief does not apply to other state taxes administered by the SCDOR.
Learn more:
For more information, review Information Letter #24-17: Hurricane Helene Tax Relief for Persons and Businesses in South Carolina
Visit dor.sc.gov/emergencies for tips on how to prepare for an emergency, how to request replacement copies of past tax returns, and ongoing information about any disaster affecting South Carolina.
Visit dor.sc.gov/iit for Individual Income Tax FAQs, filing information, and tips. Get Tax Policy Updates from the SCDOR
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