How did South Carolina update its April 17, 2007 filing relief to cover the storm, Virginia Tech, and Intuit e-filing problems (per SC IL #07-10)?

Plain-English summary

This Information Letter updates South Carolina's tax relief for returns originally due April 17, 2007, expanding the earlier SC Information Letter #07-9. Two things changed:

1. The IRS extended the April 16, 2007 Northeast storm deadline — affected taxpayers now had until April 26, 2007 to meet the April 17 filing deadline without late penalties.
2. A third affected group was added: taxpayers who were unable to e-file their returns on April 17, 2007 using Intuit, Inc.'s "Lacerte" software or Intuit's Free File offering, "TurboTax Freedom."

As in the prior letter, the relief also covers victims of the April 16, 2007 Northeast storm and those affected by the April 16, 2007 shootings at Virginia Tech. The South Carolina Department of Revenue extends the same relief the IRS granted, for South Carolina returns originally due April 17, 2007.

What this means for you

If you had a South Carolina return due April 17, 2007 and were affected by the April 16 storm, the Virginia Tech tragedy, or the Intuit (Lacerte/TurboTax Freedom) e-filing failures, South Carolina matched the IRS's relief. This letter is the updated version — it extends the storm deadline to April 26, 2007 and adds the Intuit group — so rely on it rather than the earlier SC Information Letter #07-9.

Common questions

Q: What did this letter add compared with the earlier one?
A: It extended the April 16 storm deadline to April 26, 2007, and added relief for taxpayers who could not e-file on April 17, 2007 using Intuit's Lacerte or TurboTax Freedom.

Q: Who qualifies?
A: Taxpayers affected by the April 16, 2007 Northeast storm, the April 16, 2007 Virginia Tech shooting, or the Intuit e-filing problems, for returns originally due April 17, 2007.

Q: Does South Carolina grant the same relief as the IRS?
A: Yes — the Department extends the same relief the IRS granted for South Carolina returns originally due April 17, 2007.

Subject

Extended Tax Relief to Persons Affected by the April 16 Storm, Virginia Tech Shootings, or Intuit Problems for Tax Returns Originally Due April 17, 2007

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL07-10.pdf

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P. O. Box 125, Columbia, South Carolina 29214
Website Address: http://www.sctax.org

SC INFORMATION LETTER #07-10

SUBJECT:

Extended Tax Relief to Persons Affected by the April 16 Storm,
Virginia Tech Shootings, or Intuit Problems for Tax Returns
Originally Due April 17, 2007

DATE:

April 19, 2007

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000)
SC Revenue Procedure #05-2

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 Tax Relief. The Internal Revenue Service has provided special
filing or payment relief to the following:

1. Victims of the major storm affecting several Northeastern states on April 16, 2007.
   Taxpayers across the Northeast directly impacted by the power outages and public
   transportation problems caused by the storm have until April 26, 2007 to meet their
   April 17, 2007, tax filing deadline without incurring late filing and payment penalties.
   Affected taxpayers located outside the Northeast are covered if they are prevented
   from filing in a timely manner because of the storm.
2. Taxpayers with Intuit Problems.
   Taxpayers who were unable to e-file their tax returns April 17, 2007 using Intuit, Inc.
   software products have until midnight April 19, 2007 to file their returns. Affected
   taxpayers and tax professionals include those using “TurboTax,” “ProSeries,”
   “Lacerte,” and Intuit’s Free File offering, “TurboTax Freedom.”
3. Victims, families, emergency responders and University Tech students and
   employees affected by the shootings on April 16, 2007 at Virginia Tech in
   Blacksburg, Virginia.
   Taxpayers affected have a 6 month tax filing and payment extension until October 15,
   2007, to file and make payments associated with their 2006 individual income tax
   returns due April 17, 2007. No filing and payment penalties will be due for those who
   qualify for this extension as long as the returns are filed and payments are made by
   October 15, 2007.

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South Carolina Department of Revenue Tax Relief. In response, the South Carolina
Department of Revenue is also extending its time deadlines for tax returns originally due
April 17, 2007, to provide the same relief granted by the Internal Revenue Service,
except as otherwise noted. If the Internal Revenue Service grants an additional relief
period, then the Department will grant the same relief period.

1. Victims of major storm affecting several Northeastern states on April 16, 2007.
   Taxpayers affected by the storm can mark their paper returns with the words “April
   16 Storm.” All taxpayers who file South Carolina electronic individual income tax
   returns have until May 1, 2007 to file returns without incurring late filing and
   payment penalties. Accordingly, taxpayers affected by the storm electronically filing
   South Carolina individual income tax returns do not need to make any reference to
   the storm on their return.
2. Taxpayers with Intuit Problems.
   All taxpayers who file South Carolina electronic individual income tax returns have
   until May 1, 2007 to file returns without incurring late filing and payment penalties.
   Accordingly, taxpayers and tax professionals affected by the Intuit problem
   electronically filing South Carolina individual income tax returns do not need to make
   any reference to the problem on their return.
3. Victims, families, emergency responders and University Tech students and
   employees affected by the shootings on April 16, 2007 at Virginia Tech in
   Blacksburg, Virginia.
   Taxpayers affected by the shootings at Virginia Tech can mark their paper returns
   with the words “Virginia Tech Relief.” Taxpayers affected by the shootings
   electronically filing their return need to write a letter to the following address on or
   before October 15, 2007, to claim this relief:
   Problems Resolution Office
   SC Department of Revenue
   Attn: Virginia Tech Relief
   PO Box 11189
   Columbia, SC 29211-1189
   Questions. Taxpayers with relief questions should contact the Department at 803-8985709.

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