South Carolina will provide tax relief for taxpayers affected by Hurricane Florence on a case-by-case basis. The Department of Revenue (DOR) will waive any penalties assessed for failure to timely file a return or pay a tax due. However, this relief does not apply to current collection matters, including payments due during the relief period under any payment plan previously entered into with the DOR. To claim the relief, taxpayers should first submit completed tax returns and/or payments. Upon filing, should affected taxpayers receive a notice with penalties due, they may request a penalty waiver by one of the following:
– submit a request on MyDORWAY tax portal; or
– complete Form C-530 and submit it by email to firstname.lastname@example.org or by mail to South Carolina Department of Revenue, Disaster Tax Relief, PO Box 125, Columbia, SC 29214-0802.
Release, South Carolina Department of Revenue, September 18, 2018