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 Hurricane Idalia tax relief

The SCDOR is providing relief to taxpayers affected by Hurricane Idalia. Deadlines for certain South Carolina returns and payments due between August 29, 2023 and February 15, 2024 are now due February 15, 2024.


The tax relief is ​offered statewide and is not limited to certain counties. All affected South Carolina taxpayers are eligible, including if your tax records or tax preparer is located in South Carolina and if you are a relief worker.​


The following returns and payments are now due February 15, 2024:

  • 2022 SC Individual Income Tax​ returns for taxpayers who had a valid extension to file their return by October 17, 2023
    • ​Because tax payments related to the 2022 returns were due April 18, 2023, those payments are not eligible for this relief.
  • Business Income Tax returns due between August 29, 2023 and February 15, 2024
    • This includes corporations with an extension to file by October 16, 2023 and tax-exempt organizations with an extension to file by November 15, 2023.
  • Quarterly Estimated Income Tax payments due September 15, 2023 and January 16, 2024
  • Quarterly Withholding Tax returns and payments due October 31, 2023 and January 31, 2024

Mail the SCDOR a completed ​SC4506 to request replacement copies of tax returns​.

​This relief does not apply to current collection matters under any payment​​t plan previously entered into with the SCDOR.​​


Submit your payment and return as you normally would. No additional action is required to qualify for the relief. Visit for Individual Income Tax FAQs, filing information, and tips.

​If you receive a penalty notice, you should:

  • ​Call the number listed on the notice or
  • Complete and submit a Disaster Relief Form C-672​ to the address printed on the form or
  • Send an email or letter providing the same information as Form C-672 to either:
  • ​Call 1-844-898-8542 with questions
​For more information, please see Information Letter 23-12​​.



South Carolinians know that a ​severe weather emergency or other natural disaster can happen at any time, sometimes without warning. While you can’t always know when a weather-related disaster will occur, you can be ready for the challenges you’ll face by preparing ahead of time. When an emergency occurs, this page will help you to learn more about existing South Carolina tax relief related to state or national emergencies, and find tax tips for preparing for natural disaster or other severe weather emergencies.

Preparing for an emergency ​

​Here are a few tips to ensure you can recover your important information, account for your valuables, and reopen your business as soon as possible if a natural disaster or serve weather emergency impacts you.​

Get the latest news updates from the SCDOR on Facebook and Twitter​ and by subscribing to our email list. Do not submit any questions with personal information on social media.​