Did South Carolina extend tax filing and payment deadlines for victims of Hurricane Isaac (per SC IL #12-13)?

Plain-English summary

South Carolina matched the IRS and postponed tax filing and payment deadlines for victims of Hurricane Isaac. In Information Release 2012-70, the IRS extended special filing and payment relief for Hurricane Isaac victims in the affected areas until January 11, 2013, covering deadlines that occurred on or after August 26, 2012 and on or before January 11, 2013.

The South Carolina Department of Revenue extended the same relief to affected individuals and businesses (and relief workers). The Department grants the same relief and the same relief period that the IRS grants, and if the IRS later grants an additional relief period, the Department will grant the same additional relief and period.

How to claim it. Affected taxpayers should write "Hurricane Isaac" at the top of their South Carolina return so the Department can identify the account and apply the relief.

What this means for you

If you were affected by Hurricane Isaac

Your South Carolina filing and payment deadlines that fell in the covered window were postponed to January 11, 2013, matching the federal relief. Mark "Hurricane Isaac" on your return to claim it.

Common questions

Q: What relief did South Carolina provide?
A: It postponed the same filing and payment deadlines the IRS postponed for Hurricane Isaac victims, to January 11, 2013.

Q: How do I claim it?
A: Write "Hurricane Isaac" at the top of your South Carolina return.

Q: What if the IRS extends the deadline further?
A: The Department will grant the same additional relief and period the IRS grants.

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL12-13.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 #12-13

SUBJECT:

Extended Tax Relief to Victims of Hurricane Isaac

DATE:

October 3, 2012

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (2000)
S.C. Code Ann. Section 1-23-10(4) (Supp. 2012)
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 provided special
filing and payment relief to victims of Hurricane Isaac in Louisiana and Mississippi.
In Information Release 2012-70, the Internal Revenue Service extended until January 11, 2013,
the period for special filing or payment relief to victims of Hurricane Isaac in affected areas. The
postponement applies to various tax return filings, tax payments, and other time sensitive acts
that occurred on or after August 26, 2012 and on or before January 11, 2013.
Louisiana Disaster Relief. Individuals who reside or have a business in the following parishes of
Louisiana may qualify for tax relief: Ascension, Assumption, East Baton Rouge, East Feliciana,
Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St.
Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne,
Washington, and West Feliciana.
Mississippi Disaster Relief. Individuals who reside or have a business in the following counties
of Mississippi may qualify for tax relief: Adams, Amite, Clarke, Forrest, George, Hancock,
Harrison, Hinds, Jackson, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren and
Wilkinson a federal disaster area.
South Carolina Department of Revenue Tax Relief. In response, the South Carolina Department
of Revenue is also extending its tax relief to provide the same relief 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 hurricane, those whose tax records are located
in these areas, those whose returns are prepared by tax professionals in these areas, and relief
workers. The Department will grant the same relief period granted by the Internal Revenue
Service. 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 Isaac”
at the top of the return relying on this relief or complete the “disaster area” check box if provided
on the return. Taxpayers affected by the storm electronically filing their return need to write a
letter to the following address on or before January 11, 2013, to claim this relief:
SC Department of Revenue
Attn: Hurricane Relief
PO Box 125
Columbia, SC 29214
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.