The South Carolina Department of Revenue (DOR) has updated its information letter regarding tax relief for South Carolina taxpayers impacted by the severe storms and flooding that began October 1, 2015, to include additional counties.
The IRS has provided special filing and payment relief to victims of flooding in certain counties in South Carolina. The South Carolina DOR has stated that it will provide the same relief for the taxes that it administers. The tax relief postpones various tax filing and payment deadlines that occurred starting on October 1, 2015. As a result, affected taxpayers will have until February 16, 2016, to file these returns and pay any taxes due. This includes the October 15, 2015 deadline for those who received an extension to file their 2014 return and the deadline for making quarterly estimated payments.
The eligible counties now include: Bamberg, Berkeley, Calhoun, Charleston, Clarendon, Darlington, Dorchester, Florence, Georgetown, Greenwood, Horry, Kershaw, Lee, Lexington, Orangeburg, Richland, Sumter, and Williamsburg.
Information Letter #15-14, South Carolina Department of Revenue, October 12, 2015, ¶400-788