If a South Carolina tax return or payment is due on a Saturday, Sunday, or legal holiday, when is it actually due?

Plain-English summary

If a South Carolina tax deadline lands on a Saturday, Sunday, or legal holiday, it moves to the next business day. S.C. Code Ann. § 12-60-50 provides that when the last day to file a return, refund claim, or other document — or to make a payment — with the Department falls on a Saturday, Sunday, or legal holiday, the period is extended to the next business day.

How to be on time:

• By mail or in person: timely if postmarked, hand-delivered, or received by the Department by the next business day. South Carolina follows the federal IRC § 7502 "timely mailing = timely filing" rule — the postmark date controls, but it must be legible (otherwise the return may not count as filed until actually received), and metered mail must bear a postmark within the filing period and arrive within ordinary delivery time.
• Electronically: timely if e-filed or paid by 11:59 p.m. EST on the due date (including any holiday extension).
• Exception: the mailing rule does not apply where payment must be in immediately available funds (e.g., required electronic funds transfer).

Which day is the "holiday": a legal holiday on a Sunday is observed the following Monday; one on a Saturday is observed the preceding Friday. The observance day is what counts. (Example from the letter: Veterans Day, November 11, 2023, was a Saturday, observed Friday, November 10; a return due November 10 or 11 was extended to Monday, November 13.)

South Carolina legal holidays for this purpose: New Year's Day (Jan 1); Martin Luther King, Jr. Day (3rd Mon. Jan); Washington's Birthday/Presidents' Day (3rd Mon. Feb); Confederate Memorial Day (May 10); National Memorial Day (last Mon. May); Juneteenth (June 19); Independence Day (July 4); Labor Day (1st Mon. Sept); Columbus Day (2nd Mon. Oct); Veterans Day (Nov 11); Thanksgiving (4th Thu. Nov); Day after Thanksgiving; Christmas Eve (Dec 24); Christmas (Dec 25); Day after Christmas (Dec 26). The Department is open on Juneteenth and Columbus Day, but those still count because they are federal holidays on which the U.S. Postal Service is closed. Emancipation Day (April 16) is a D.C. holiday and is not treated as a South Carolina legal holiday here (the Department historically issues a separate Information Letter in years it affects federal deadlines).

Property tax to a county is governed separately by § 12-45-180, but § 12-60-50(A) says those county deadlines are calculated the same way when they fall on a day the county offices are closed.

What this means for you

Filing paper returns

Don't panic if the deadline is a weekend or holiday — mail it so the (legible) postmark is by the next business day. Keep proof of mailing; an illegible postmark can push your effective filing date to when the Department actually receives it.

Filing or paying electronically

You have until 11:59 p.m. EST on the (possibly extended) due date. Note this is Eastern time.

EFT and required-electronic payments

The mailbox rule doesn't help you here — if the tax must be paid in immediately available funds, the payment has to actually be received/settled, not merely mailed.

County property tax

Use the same next-business-day logic when a § 12-45-180 county deadline falls on a day the county offices are closed.

Common questions

Q: My return is due on a Saturday. When is it actually due?
A: The next business day. If a legal holiday is involved, count the observance day too.

Q: Does South Carolina honor the postmark date?
A: Yes — it follows IRC § 7502, so a timely, legible postmark counts as timely filing (except where immediately available funds are required).

Q: What's the deadline for e-filing?
A: 11:59 p.m. EST on the due date, including any holiday extension.

Q: Is Columbus Day or Juneteenth a holiday even though DOR is open?
A: Yes — they are federal holidays on which the U.S. Postal Service is closed, so they count for timely-filing purposes.

Q: What about county property tax deadlines?
A: Those are governed by § 12-45-180 but are extended the same way when they fall on a day the county offices are closed.

Citations and references

Statutes:

• S.C. Code Ann. § 12-60-50 (2014) — next-business-day extension; adoption of IRC § 7502 timely-mailing rule
• 26 U.S.C. § 7502 — timely mailing treated as timely filing/paying
• S.C. Code Ann. § 12-45-180 — county property tax payment deadlines
• S.C. Code Ann. § 53-5-10 — South Carolina legal holidays

Authority:

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

Supersedes: SC Revenue Procedural Bulletin #00-2

Signed: W. Hartley Powell, Director — October 30, 2023, Columbia, South Carolina

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/RP23-1.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 REVENUE PROCEDURE #23-1
SUBJECT:

Return Due Date Falling on Saturday, Sunday, or Legal Holiday
(All tax returns and payments other than property tax payments due to the
county)

EFFECTIVE DATE:

Applies to all periods open under the statute

SUPERSEDES:

SC Revenue Procedural Bulletin #00-2 and all previous documents and
any oral directives in conflict herewith.

REFERENCE:

S.C. Code Ann. Section 12-60-50 (2014)

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:

The purpose of a Revenue Procedure is to provide procedural guidance to
the public. It is an advisory opinion issued to assist in the administration
of laws and regulations by providing guidance that may be followed in
order to comply with the law. It is effective until superseded or modified
by a change in statute, regulation, court decision, or another Departmental
advisory opinion.

Code Section 12-60-50 provides for the date returns, other documents, and payments are due to
the Department of Revenue if the end of the period (“due date”) falls on a Saturday, Sunday, or
legal holiday. It states:
(A) For purposes of this title and for other taxes, when the last day
of a specified time period is a Saturday, Sunday, or a legal holiday,
the end of the period is extended to the next business day. For this
purpose, a legal holiday is any day the department or the offices of
the United States Postal Service are closed and for Subarticles 9
[Appeals, Protests, and Refunds for Property Valued by County
Assessors] and 13 [Protests, Appeals, and Refunds for Personal
Property Valued by County Assessor], Article 9 any day the county
office is closed.

1

(B) Except where payment of taxes is required to be made in funds
which are immediately available to the State by electronic funds
transfer or otherwise, the provisions of Internal Revenue Code
Section 7502 relating to timely mailing as timely filing and paying
are applicable to returns, other documents, or payment of taxes
imposed by this title, or subject to assessment and collection by the
department.
Based upon Code Section 12-60-50, when the statutory due date for filing a tax return, claim for
refund, or other document with the Department falls on a Saturday, Sunday, or one of the legal
holidays listed below, the filing will not be considered late if it is postmarked, hand-delivered, or
received by the Department by the next business day. If the tax return, claim for refund, or other
document is filed via electronic means, the filing will not be considered late if it is electronically
filed by 11:59 p.m. EST the next business day.
A legal holiday falling on Sunday is observed on the following Monday and a legal holiday falling
on Saturday is observed on the preceding Friday. The observance day is considered the legal
holiday for purposes of determining timely filing.
For purposes of this advisory opinion, legal holidays in South Carolina are as follows 1:
New Year’s Day................................................................January 1
Martin Luther King, Jr. Day .............................................Third Monday in January
George Washington’s Birthday/President’s Day ..............Third Monday in February
Confederate Memorial Day...............................................May 10
National Memorial Day ....................................................Last Monday in May
Juneteenth National Independence Day ..........................June 19
Independence Day.............................................................July 4
Labor Day .........................................................................First Monday in September
Columbus Day ................................................................Second Monday in October
Veteran’s Day ...................................................................November 11
Thanksgiving Day .............................................................Fourth Thursday in November
Day after Thanksgiving.....................................................Friday following Thanksgiving
Christmas Eve ...................................................................December 24
Christmas Day...................................................................December 25
Day after Christmas ..........................................................December 26
*The Department offices are open on Juneteenth and Columbus Day. However, these days are
considered legal holidays because they are Federal holidays and the offices of the U.S. Postal
Service are closed.
1

Emancipation Day, observed on April 16th, is a legal holiday in the District of Columbia.
It is neither a Federal holiday nor are the offices of the U.S. Postal Service closed on April 16th;
therefore, it is not considered a legal holiday for purposes of this advisory opinion. The
Department has historically issued an Information Letter regarding the effects of Emancipation
Day on filing returns or other documents with the Department or making payments to the
Department in a year where Emancipation Day has affected the Department’s deadlines.
2

Consider the following fact pattern as an example on when a legal holiday is observed if it falls on
a Saturday or Sunday and how this affects the due date for returns, payments, or other documents
due to the Department:
Veteran’s Day is a legal holiday pursuant to S.C. Code Ann. Section 53-5-10 and
is observed on November 11th of each year.
In 2023, November 11th falls on a Saturday. The State will observe Veteran’s Day
on the preceding Friday, November 10th. In this case, if returns, payments, or other
documents are due on either November 10th or November 11th, the deadline for
filing or payment is extended until the following business day, Monday, November
13th.
Filing Documents and Returns or Making Payments by Electronic Means: If taxpayers choose to
file their returns or other documents or make payments by electronic means, the Department will
consider a return or other document timely filed or a payment timely made if the return, document,
or payment is filed or paid by 11:59 p.m. EST on the day the return, document, or payment is due,
including any extension resulting from a legal holiday.
Filing Documents and Returns or Making Payments by Mail: If taxpayers choose to file their
returns or other documents or make payments via U.S. mail, the Department will consider a return
or other document as timely filed or a payment timely made if:

1. The document or payment is deposited in the United States mail in an envelope or appropriate
   wrapper and is addressed to the appropriate Department office, with proper postage prepaid;
   and
2. The postmark date falls within the prescribed period for filing, including extensions. 2
   Note: The date on the postmark must be legible, otherwise, the return may not be considered filed
   until it is received.
   Further, in order for metered mail to be considered timely filed, it must have a metered postmark
   date within the filing period, and the document must be received by the Department within the
   ordinary delivery time from that date.
   This procedure will be interpreted consistently, where applicable, with Internal Revenue Code
   Section 7502 and its regulations.
   NOTE: Property tax payments due to a county are governed by Code Section 12-45-180. Based
   on 12-60-50(A), the deadlines provided for in Code Section 12-45-180 should be calculated

2

See I.R.C. Section 7502(a)(1) and (a)(2).
3

as outlined in this Revenue Procedure when the deadline for property tax payments fall on
a day the county offices are closed, including Saturdays, Sundays, and legal holidays.
SOUTH CAROLINA DEPARTMENT OF REVENUE
s/W. Hartley Powell
W. Hartley Powell, Director
October 30
, 2023
Columbia, South Carolina

4