How did the Washington, D.C. Emancipation Day holiday affect South Carolina's 2022 income tax filing, payment, and refund-claim deadlines?

Plain-English summary

Because of Washington, D.C.'s Emancipation Day holiday, South Carolina's 2022 income tax returns and payments were due April 18, 2023 — not April 15.

Emancipation Day is a legal holiday in the District of Columbia on April 16. In 2023, April 16 fell on a Sunday, so it was observed Monday, April 17, which pushed the federal income tax deadline (normally April 15 under IRC § 6072(a)) to Tuesday, April 18, 2023. Because South Carolina income tax begins with federal taxable income, the Department used its authority under S.C. Code Ann. § 12-60-40 to extend the South Carolina deadline to match.

What the April 18, 2023 date covered:

• Individual, C corporation, and trust income tax returns for tax year 2022
• Timely elections
• Income tax payments due
• First-quarter 2023 estimated payments originally due April 15, 2023

Extensions: A taxpayer could get a 6-month extension to file (to October 16, 2023) by filing the appropriate South Carolina extension (SC Form 4868, 1120-T, or 8736) by April 18, 2023 — or automatically by filing a timely federal extension. An extension of time to file is not an extension of time to pay.

Refund-claim relief: Under S.C. Code Ann. § 12-54-85, a refund claim can be timely (Rule 1) yet still have its amount limited by when it's filed (Rule 2). To avoid the Rule 2 limit on a refund for a timely-filed 2019 income tax return, a claim had to be filed by April 18, 2023 (or October 16, 2023 if the 2019 return was extended).

What this means for you

Filing around mid-April

In years when Emancipation Day shifts the federal deadline, South Carolina follows. For 2022 returns that meant April 18, 2023 — including first-quarter estimated payments.

Chasing an old refund

The letter is a reminder that the three-year refund "amount" limit (Rule 2) tracks the same shifted date — for a 2019 return, filing a refund claim by April 18, 2023 (or October 16, 2023 if extended) preserved the full refund.

Payment vs. filing

Extending the time to file does not extend the time to pay — interest still runs on unpaid tax from the original due date.

Common questions

Q: Why was the South Carolina deadline April 18, 2023 instead of April 15?
A: Emancipation Day (April 16, a Sunday in 2023) was observed Monday April 17, pushing the federal deadline to April 18; South Carolina matched it under § 12-60-40.

Q: Did the later date include estimated payments?
A: Yes — first-quarter 2023 estimated payments originally due April 15, 2023 were also due April 18, 2023.

Q: How long was the filing extension?
A: Six months, to October 16, 2023, via a South Carolina extension form or an automatic federal extension (not an extension to pay).

Q: What was the refund-claim deadline?
A: To avoid the § 12-54-85 Rule 2 amount limit on a timely 2019 return, the refund claim had to be filed by April 18, 2023 (or October 16, 2023 if the 2019 return was extended).

Citations and references

Statutes and guidance:

• S.C. Code Ann. § 12-60-40 — Department authority to extend time limitations
• S.C. Code Ann. § 12-54-85 — claim-for-refund time (Rule 1) and amount (Rule 2) limits
• 26 U.S.C. § 6072(a) — federal April 15 due date
• IRS Notice 2011-17; IRS Topic No. 301; IRS Tax Tip 2023-30 — Emancipation Day's effect on the federal deadline

Related guidance (described in prose, not linked):

• SC Revenue Procedure #17-1 — return due dates and extensions
• SC Revenue Ruling #13-1 — general rules for limitations on filing a claim for refund

Authority: S.C. Code Ann. §§ 12-4-320, 1-23-10(4); SC Revenue Procedure #09-3

Supersedes: SC Information Letter #22-8

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL23-3.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #23-3

SUBJECT: Emancipation Day Holiday — Impact on Filing Deadlines, Payments, and
Claims for Refund
(Income Tax)

DATE: March 27, 2023
SUPERSEDING: SC Information Letter #22-8
AUTHORITY: — S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
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.

Emancipation Day — Impact on Filing Deadlines and Payments

Emancipation Day Holiday in Washington, D.C. On April 16, 1862, President Abraham
Lincoln signed the Compensated Emancipation Act to end slavery in the District of Columbia. In
2005, Emancipation Day was made a legal holiday on April 16 in the District of Columbia. If
April 16 falls on a Saturday, Emancipation Day is observed on Friday, April 15. If April 16 falls
on a Sunday, Emancipation Day is observed on Monday, April 17. As a result, in certain years
this holiday will have implications for taxpayers with respect to the filing deadlines for all tax
forms and payments required to be filed or completed on or before April 15. For calendar year
2023, Emancipation Day, April 16, falls on a Sunday, and it is therefore observed on Monday,
April 17.

Internal Revenue Service Notice 2011-17 advises of the effect of Emancipation Day on the
federal filing deadline for income tax forms and payments required on April 15 (as described in
IRC Section 6072(a)), including Form 1040, for taxpayers nationwide. IRS Topic No. 301
(attached) provides information on when, how, and where to file federal tax forms in light of
Emancipation Day in 2023.

Federal Income Tax Return Due Date for Tax Year 2022 as a Result of “Emancipation
Day” Holiday. For federal tax purposes, when April 15 falls on a Saturday, Sunday, or legal
holiday (e.g., Emancipation Day), a return is considered timely filed if filed on the next
succeeding day that is not a Saturday, Sunday, or legal holiday.

The IRS announced it extended the federal tax filing deadline for 2022 tax returns or extensions
to file to Tuesday, April 18, 2023, for most taxpayers! due to the Emancipation Day holiday.
Taxpayers requesting an automatic extension of time to file will have until Monday, October 16,
2023, to file their 2022 income tax returns. See IRS Tax Tip 2023-30, dated March 8, 2023.

South Carolina Income Tax Return Due Date for Tax Year 2022. Since the starting point of
the South Carolina income tax is federal taxable income, the Department, pursuant to Code
Section 12-60-40, has extended the 2022 income tax return and payment due date to April 18,
2023 to match the federal filing date change for Emancipation Day in Washington, D.C.”

As a result, taxpayers will have until April 18, 2023 to file South Carolina income tax returns
(e.g., individual, C corporation, trust returns) for tax year 2022, make timely elections, and pay
income taxes due. This also includes quarterly estimated payments originally due on April 15,
2023.

Extension of Time to File South Carolina Return. Individuals and businesses who need
additional time to file their 2022 South Carolina income tax return beyond the April 18, 2023
deadline can request a 6-month extension of time to file until October 16, 2023, by filing the
appropriate South Carolina extension (i.e., SC Form 4868, 1120-T, or 8736) on or before April
18, 2023. Alternatively, if a taxpayer files a timely federal extension, this will automatically
extend the time to file the South Carolina 2022 income tax return to Monday, October 16, 2023.
See SC Revenue Procedure #17-1, “Return Due Dates and Extensions of Time to File — Revised
Dates,” for additional procedural guidance on filing extensions of time.

Relief with Respect to a Claim for Refund for Certain 2019 Tax Returns. Code Section 12-
54-85 provides the time periods within which to file a claim for refund and the limits on a refund
or credit amount for fees and taxes administered and collected by the Department. Code Section
12-54-85(F)(1) through (5) sets forth two general limitation rules for a claim for refund. The first
rule (Rule 1) is a “time” limitation for filing a claim for refund.? The second rule (Rule 2) is a
limitation on the “amount” of refund.4 Even though a refund claim is timely filed (Rule 1), the
amount of refund may be limited based on when the claim is filed (Rule 2), 1.e., if the refund
claim is filed within three years after filing the return, the refund cannot be more than the part of
the tax paid within the three years before the claim was filed (plus the length of any extension of
time for filing the return).

'See the discussion of the deadline for those who served or are serving in the Armed Forces in a combat zone or a
contingency operation in IRS Topic No. 301.

Code Section 12-60-40 provides, in part, the Department may extend the time limitations provided by this title.
3Code Section 12-54-85(F)(1).

4Code Sections 12-54-85(F)(2) and (F)(3).

To avoid the Rule 2 limitation for a timely filed calendar year income tax return for 2019, a
claim for refund must be filed by Tuesday, April 18, 2023, if the time for filing was not
extended, or by Monday, October 16, 2023, if the time for filing was extended.

See SC Revenue Ruling #13-1, “General Rules for Limitations on Filing a Claim for Refund,”
for additional guidance and examples on the general time limitations and exceptions.

3/24/23, 1:43 PM Topic No. 301 When, How, and Where to File | Internal Revenue Service

fa IRS

Topic No. 301 When, How, and Where to
File

When to file

If you're a calendar year filer and your tax year ends on December 31, the due date for filing your federal
individual income tax return is generally April 15 of each year. If you use a fiscal year (tax year ending on the last
day of any month other than December), your return is due on or before the 15th day of the fourth month after
the close of your fiscal year. If your due date falls on a Saturday, Sunday, or legal holiday, the due date is moved
to the next business day. For the 2022 tax return, the due date is April 18, 2023, because of the Emancipation Day
holiday in Washington, D.C.

Your return is considered filed on time if the envelope is properly addressed, has enough postage, is postmarked,
and is deposited in the mail by the due date. If you file electronically, the date and time in your time zone when
your return is transmitted controls whether your return is filed timely. You will later receive an electronic
acknowledgement that the IRS has accepted your electronically filed return.

If you served or are serving in the Armed Forces in a combat zone or a contingency operation, or become
hospitalized as the result of an injury received while serving in such an area or operation, after the end of your
tax year but before the normal filing due date of your return, you may have additional time to file and pay taxes.
You generally have at least 180 days after you leave the designated combat zone/contingency operation to file
and pay taxes. See Publication 3, Armed Forces' Tax Guide. If the Service determines you to be affected by a
federally declared disaster, a significant fire or a terroristic or military action, you may have up to one year after
the due date of your return to file and pay taxes, depending on the deadline specified by the Service. If you're
living and working outside the United States and Puerto Rico or in the military or naval service on duty outside
the United States and Puerto Rico, you may qualify for an automatic 2-month extension to file and pay the tax
without filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.
You will be charged interest on any amount not paid by the regular due date until the date the tax is paid. Please
refer to “What if You Can’t File on Time?” in the Instructions for Form 1040 (and Form 1040-SR) and the
instructions in Form 4868.

Extensions to file - If you cannot file by the due date of your return, you should request an extension of time to
file. To receive an automatic 6-month extension of time to file your return, you can file Form 4868. File your
extension request by the due date of your return. An extension of time to file is not an extension of time to pay so
you'll owe interest if the tax you owe isn't paid by the original due date of your return. You may also be subject to

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a late-payment penalty on any tax not paid by the original due date of your return. For more information about
extensions, see Extension of Time to File, What Is the Due Date of My Federal Tax Return or Am | Eligible to
Request an Extension? and Topic No. 304.

How to file

You may want to file your return electronically. You'll usually receive your refund within 3 weeks of the date when
the IRS receives your return, even faster if you elect to have it directly deposited into your checking or savings
account. Most professional tax return preparers offer electronic filing of tax returns with their return preparation
services and may charge a fee to file your return electronically. Also, when you prepare your return yourself using
tax-preparation software, you may have to pay a fee to file your return electronically. However, you may qualify
for free electronic filing through Free File. For more information on electronic filing in general, visit Electronic
Filing Options for Individuals.

If you mail a paper Form 1040 or Form 1040-SR, it can take six weeks to process. For delays, check IRS operations
and services affected by COVID-19. Be sure to attach:

e Acopy of Forms W-2 and any other applicable forms (for example, Form 2439, Notice to Shareholder of
Undistributed Long-Term Capital Gains) to the front of your return.

e Related schedules and forms behind your return in the order of the sequence number located in the upper
right-hand corner of the schedule or form.

e Form W-2c (a corrected Form W-2) if received; attach a copy of both your original Forms W-2 and any Forms
W-2c.

e Form W-2G and Form 1099-R if there was federal income tax withheld.

Signing the return - For signing an electronic return see Topic No. 255 and How do | sign my tax return when | e-
file?

For signing a paper tax return:

e Ifyou file a joint return, both spouses must sign the return. If your spouse cannot sign because of a medical
condition and requests that you sign the return, sign your spouse's name in the proper place, followed by the
word "by" then your signature, followed by the word "husband" or "wife." Be sure to also sign in the regular
space provided for your signature. Attach a statement that includes the form number of the return you're
filing, the tax year, the reason your spouse cannot sign the return, and that your spouse has agreed to your
signing for him or her. If you're the guardian for your spouse who is mentally incompetent, you may sign the
return for your spouse as "guardian."

e If your spouse cannot sign the return for any other reason, you may only sign it if you have a valid power of
attorney. You should attach the document granting you power of attorney to the return. You may use Form
2848, Power of Attorney and Declaration of Representative for this purpose.

e If you're filing a return for a minor child who cannot sign the return, sign the child's name followed by the
word "by," then your signature, and your relationship, such as "parent" or "guardian for minor child."

For information on filing and signing a return for a decedent, refer to Topic No. 356.

Where to file

When you e-file a return, since it's electronically transmitted, you don't need to worry about sending it to the
right area. However, when filing a paper return, send it to the address indicated in the instructions for the form
you're filing. See Where to File Paper Tax Returns With or Without a Payment.

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When you owe a balance - For electronic payment options, please visit Payments. Alternatively, you may
enclose a check or money order with your paper return or with the 2022 Form 1040-V, Payment Voucher, if you
filed electronically:

e Make the check or money order payable to "United States Treasury."

¢ On the front of your payment include your name, address, taxpayer identification number (SSN, ITIN, EIN),
daytime phone number, the tax year, and type of form you're filing (for example, 2022 Form 1040).

e Enclose your payment loosely with your return; don't staple or otherwise attach your payment or Form 1040-
V to your return.

¢ Don't mail cash with your return.

If you prepare your return using tax-preparation software, consult your software's instructions to determine how
to make payment through the software. For detailed information on paying your taxes by credit or debit card,
digital wallet, other electronic payment options, or cash, visit our Payments page. For more information on
paying your taxes, refer to your form instructions and to Topic No. 158.

If you cannot pay your balance - If you cannot pay all of the tax due on your return, the IRS may be able to
assist you with a payment arrangement. For additional information on what to do if you cannot pay your income
tax, refer to Topic No. 202.

Page Last Reviewed or Updated: 26-Jan-2023

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