Did South Carolina extend tax relief to victims of the spring 2011 storms across the Southeast (per SC IL #11-7)?

Plain-English summary

Yes — South Carolina matched the federal disaster relief for victims of the spring 2011 severe storms, tornadoes, and flooding across seven states. Through various Information Releases, the IRS postponed certain filing, payment, and other time-sensitive deadlines until June 30, 2011 for taxpayers who live in or have a business in the federally declared disaster areas of Alabama, Arkansas, Georgia, Mississippi, North Carolina, Oklahoma, and Tennessee. In response, the South Carolina Department of Revenue extended the same relief and relief period for South Carolina tax purposes.

Although this letter's title leads with Alabama, its body covers all seven listed states (the IRS releases include Alabama IR 2011-26, Arkansas IR 2011-08, Georgia IR 2011-36, Mississippi IR 2011-19, North Carolina IR 2011-20, Oklahoma IR 2011-07, and Tennessee IR 2011-27). The relief also reaches taxpayers whose returns are prepared by tax professionals in those areas, and relief workers. If the IRS extends relief to other areas or grants an additional relief period, the Department will grant the same.

What this means for you

If you or your business are in one of the seven listed disaster-area states (or your preparer is), your South Carolina filing and payment deadlines falling in the relief window are postponed to June 30, 2011. To claim it, write "2011 Storms" at the top of the South Carolina return relying on the relief — or, if the form has one, check the disaster box and write "2011 Storms" 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 deadlines until June 30, 2011, and South Carolina grants the same period.

Q: Which states are covered?
A: The federally declared disaster areas in Alabama, Arkansas, Georgia, Mississippi, North Carolina, Oklahoma, and Tennessee.

Q: How do I claim it?
A: Write "2011 Storms" 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 - Severe Storm, Tornado, and Flood Victims in Alabama, Arkansas, Georgia, Mississippi, North Carolina, Oklahoma and Tennessee

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL11-7.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 #11-7

SUBJECT:

Tax Assistance - Severe Storm, Tornado, and Flood Victims in Alabama,
Arkansas, Georgia, Mississippi, North Carolina, Oklahoma and Tennessee

DATE:

May 4, 2011

MODIFIES:

SC Information Letter #11-6 1

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
persons affected by the severe storms, tornadoes, and flooding in parts of Alabama, Arkansas,
Georgia, Mississippi, North Carolina, Oklahoma, and Tennessee.
In various Information Releases, the Internal Revenue Service postponed until June 30 certain
deadlines for taxpayers who live in or have a business in these disaster areas. The postponement
applies to the deadline for filing tax returns, making tax payments, and other time sensitive acts.
Taxpayers who reside in or have a business located in the following counties qualify for tax
relief:
Alabama (IRS Information Release 2011-26 – Updated on May 3, 2011)
Autauga, Bibb, Blount, Calhoun, Cherokee, Chilton, Choctaw, Colbert, Coosa, Cullman,
DeKalb, Elmore, Etowah, Fayette, Franklin, Greene, Hale, Jackson, Jefferson, Lawrence,
Limestone, Madison, Marengo, Marion, Marshall, Morgan, Pickens, Shelby, St. Clair,
Sumter, Talladega, Tallapoosa, Tuscaloosa, Walker, Washington and Winston counties
Arkansas (IRS Information Release 2011-08 – May 3, 2011)
Benton, Clay, Faulkner, Garland, Lincoln, Pulaski, Randolph, and Saline counties
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SC Information Letter #11-6 concerned tax assistance for storm victims in North Carolina. In addition to addressing
tax assistance for storm victims in other states, this information letter also modifies SC Information Letter #11-6 by
adding additional counties to the North Carolina list of counties.

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Georgia (IRS Information Release 2011-36 – Updated on May 3, 2011)
Bartow, Catoosa, Coweta, Dade, Floyd, Gordon, Greene, Harris, Heard, Lamar,
Lumpkin, Meriwether, Monroe, Morgan, Pickens, Polk, Rabun, Spalding, Troup, and
Walker counties
Mississippi (IRS Information Letter 2011-19 – May 2, 2011)
Chickasaw, Choctaw, Clarke, Greene, Hinds, Jasper, Kemper, Lafayette, Monroe,
Neshoba, and Webster counties
North Carolina (IRS Information Release 2011-20 – Updated on April 22, 2011)
Bertie, Bladen, Craven, Cumberland, Currituck, Greene, Halifax, Harnett, Hertford,
Hoke, Johnston, Lee, Onslow, Pitt, Robeson, Sampson, Wake, and Wilson counties
Oklahoma (IRS Information Release 2011-07 – April 25, 2011)
Atoka county
Tennessee (IRS Information Release 2011-27 – May 2, 2011)
Bradley, Greene, Hamilton, and Washington counties
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 the severe storms, 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 storms 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 “2011 Storms” 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 “2011 Storms” 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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