Did South Carolina extend tax relief to victims of Hurricane Irene (per SC IL #11-15)?

Plain-English summary

Yes — South Carolina matched the federal disaster relief for victims of Hurricane Irene. The IRS postponed certain filing and payment deadlines to October 31, 2011 for affected taxpayers. That postponement includes corporations and businesses that had previously obtained an extension until September 15, 2011 to file their 2010 returns, individuals and businesses that had a similar extension until October 17, 2011, and certain estimated-tax payments. In response, the South Carolina Department of Revenue extended the same relief and relief period for South Carolina tax purposes.

The IRS also granted a separate one-week filing extension — moving returns normally due September 15 to September 22 — for taxpayers whose preparers were affected by Hurricane Irene. That preparer relief primarily applies to corporations, partnerships, and trusts that previously obtained a filing extension and is available regardless of the taxpayer's own location.

The Department grants the same relief the IRS grants to affected individuals and businesses in the disaster areas and to relief workers, and if the IRS extends the areas or period, the Department will match it.

What this means for you

If you or your business are in a Hurricane Irene disaster area, your South Carolina filing and payment deadlines in the relief window are postponed to October 31, 2011. If instead your preparer was affected, you may qualify for the one-week extension to September 22 for returns otherwise due September 15. To claim the relief, write "Hurricane Irene" at the top of the South Carolina return relying on it — or check the disaster box and write "Hurricane Irene" beside it. Taxpayers billed a late penalty despite qualifying should notify the Department for a waiver.

Common questions

Q: What is the new deadline?
A: The IRS postponed affected filing and payment deadlines to October 31, 2011, and South Carolina grants the same period.

Q: What is the preparer relief?
A: A one-week extension moving returns normally due September 15 to September 22, for taxpayers whose preparers were affected by Hurricane Irene — available regardless of the taxpayer's location.

Q: How do I claim it?
A: Write "Hurricane Irene" at the top of your South Carolina return, or check the disaster box and write it beside the box. If you receive a penalty anyway, contact the Department for a waiver.

Subject

Tax Assistance – Hurricane Irene Victims

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL11-15.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 #11-15

SUBJECT:

Tax Assistance – Hurricane Irene Victims

DATE:

September 8, 2011

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000)
SC Revenue Procedure #09-3

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 announced tax relief to
individual and business taxpayers impacted by Hurricane Irene.
Relief to Taxpayers. The Internal Revenue Service postponed certain filing and payment
deadlines to October 31, 2011. This includes corporations and businesses that previously
obtained an extension until September 15, 2011, to file their 2010 returns, and individuals and
businesses that received a similar extension until October 17. It also includes the estimated
payment for the third quarter of 2011, normally due September 15.
Taxpayers who reside in or have a business located in the following counties and municipalities
qualify for tax filing and payment relief:
Connecticut: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and
Windham.
Massachusetts: Berkshire and Franklin.
New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester,
Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset,
Sussex, Union and Warren.
New York: Albany, Clinton, Delaware, Dutchess, Essex, Greene, Montgomery, Nassau, Orange,
Otsego, Rensselaer, Rockland, Saratoga, Schenectady, Schoharie, Sullivan, Suffolk, Ulster,
Warren and Westchester.

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North Carolina: Beaufort, Bertie, Brunswick, Camden, Carteret, Chowan, Craven, Currituck,
Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir,
Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Perquimans, Pitt,
Tyrrell, Vance, Warren, Washington and Wilson.
Puerto Rico: Arroyo, Aguas Buenas, Caguas, Canovanas, Carolina, Cayey, Cidra, Coamo,
Comerio, Humacao, Jayuya, Juncos, Loiza, Luquillo, Orocovis, Patillas, Ponce and San Juan.
Vermont: Addison, Bennington, Caledonia, Chittenden, Orange, Rutland, Washington,
Windham, and Windsor.
Relief to Taxpayers Whose Preparers were Affected by Hurricane Irene. In addition, the Internal
Revenue Service granted taxpayers whose preparers were affected by Hurricane Irene until
September 22 to file returns normally due September 15 (i.e., a one week filing extension.) This
relief, which primarily applies to corporations, partnerships and trusts that previously obtained a
tax filing extension, is available to taxpayers regardless of their location. This relief does not
apply to any tax payment requirements. See IR-2011-88.
South Carolina Department of Revenue Tax Relief. In response, the South Carolina Department
of Revenue is extending the same relief granted by the Internal Revenue Service to individuals
and businesses located in these areas, taxpayers who have businesses in South Carolina with
offices in these areas whose operations have been affected by Hurricane Irene, those whose tax
records are located in these areas, those whose returns are prepared by tax professionals in these
areas, and relief workers. If the Internal Revenue Service grants relief to other areas
affected by the hurricane or grants an additional relief period, then the Department will
grant the same relief and period.
Affected Taxpayers. To qualify for this relief, affected taxpayers should write “Hurricane Irene”
at the top of the return relying on this relief or if applicable, check the box referencing a disaster
on the tax form and write “Hurricane Irene” beside the check box.
Individuals or businesses located in these areas, or taxpayers outside these areas that were
directly affected by the disaster, should notify the Department if they receive penalties for filing
returns or paying taxes late for waiver of these penalties.
Questions. Taxpayers with relief questions should contact the Department at 803-898-5709.

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