24 March 2020

South Carolina extends withholding tax deadlines for taxpayers affected by COVID-19

The South Carolina Department of Revenue announced that in an effort to assist taxpayers with the COVID-19 emergency, various deadlines for filing and paying state taxes administered by the agency are extended.

This includes, but is not limited to, South Carolina withholding tax, individual income taxes, corporate income taxes, sales and use tax, and admissions tax.

Tax returns and payments due April 1, 2020 through May 31, 2020 are now due by June 1, 2020. Penalties and interest will not be charged if returns and payments are submitted by June 1, 2020.

The Department is automatically applying this tax relief for all applicable returns and payments; taxpayers will not be required to take any additional action. Returns filed electronically by affected taxpayers through the electronic system MyDORWAY do not require any action to qualify for this relief. Taxpayers filing by mail who are relying on the COVID-19 relief should write "CORONAVIRUS" or "COVID-19" at the top of any paper return or complete the "disaster area" check box if one is provided on the return.

The Department is extending tax relief to:

  • Individuals and businesses located in South Carolina who have been impacted by COVID-19
  • Taxpayers who have businesses in South Carolina with offices in South Carolina
  • Taxpayers whose tax records are located in South Carolina
  • Taxpayers whose returns are prepared by tax professionals impacted by COVID-19 (Information letter 20-03)

For more information call +1 844 898 8542.

For information on South Carolina's response to COVID-19, go to the South Carolina Department of Health and Environmental Control's dedicated website.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)

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ATTACHMENT

EY Payroll News Flash

Document ID: 2020-0672