Did South Carolina extend tax filing and payment deadlines for victims of Hurricane Sandy (per SC IL #12-17)?

Plain-English summary

South Carolina matched the IRS and postponed tax filing and payment deadlines for victims of Hurricane Sandy. The IRS relief postpones various tax filing and payment deadlines that occurred starting in late October 2012, so affected individuals and businesses have until February 1, 2013 to file. The relief applies to the localities FEMA identified for Individual Assistance due to Hurricane Sandy in the Mid-Atlantic and Northeastern states.

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 the IRS grants, and will match any additional relief period the IRS later grants.

How to claim it. Affected taxpayers should write "Hurricane Sandy" at the top of their South Carolina return, or write a letter to the Department at the address given in the letter on or before February 1, 2013.

What this means for you

If you were affected by Hurricane Sandy

Your South Carolina filing and payment deadlines that fell in the covered window were postponed to February 1, 2013, matching the federal relief. Mark "Hurricane Sandy" on your return (or send the letter described) 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 Sandy victims, to February 1, 2013.

Q: How do I claim it?
A: Write "Hurricane Sandy" at the top of your South Carolina return, or write a letter to the Department by February 1, 2013.

Q: Who qualifies?
A: Taxpayers in the localities FEMA identified for Individual Assistance due to Hurricane Sandy, matching the federal relief.

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL12-17.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 #12-17

SUBJECT:

Extended Tax Relief to Victims of Hurricane Sandy

DATE:

November 26, 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 Sandy in the Mid-Atlantic and Northeastern
United States.
The tax relief postpones various tax filing and payment deadlines that occurred starting in late
October. As a result, affected individuals and businesses will have until February 1, 2013 to file
these returns and pay any taxes due. This includes the fourth quarter individual estimated tax
payment, normally due Jan. 15, 2013.
So far, the IRS filing and payment relief applies to the following localities identified by FEMA
for Individual Assistance due to Hurricane Sandy:
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•

•
•

In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the
Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New
London County;
In 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;
In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond,
Rockland, Sullivan, Suffolk, Ulster and Westchester;
In Rhode Island: Newport and Washington counties.

Other locations may be added in coming days based on additional damage assessments by
FEMA. Details on available relief can be found on the disaster relief page on IRS.gov.

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 Sandy”
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 hurricane electronically filing their return may want to
write a letter to the following address on or before February 1, 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.