Current tax relief:

• There is a simplified Admissions Tax refund procedure for refunds to ticketholders for events scheduled from March 31, 2020 through June 30, 2021 affected by COVID-19 and that are refunded by the business to the ticketholder through June 30, 2021. Learn more in Information Letters 20-18 and 21-3.
• In accordance with the IRS, the SCDOR has extended the due date for Individual Income Tax Returns from April 15 to May 17, 2021. Learn more in our news release and in Information Letter 21-7.
  
• Learn more about temporary relief related to nexus and withholding in the FAQs below. 

     Economic Impact Payments related to COVID-19 response are issued by the IRS, not the SCDOR. Learn more about Economic Impact Payments and federal tax relief at irs.gov/coronavirus.

Temporary Regulation Suspension
In accordance with Executive Order 2020-12, South Carolina Regulation 7-702.5 has been temporarily suspended, so current holders of a valid On or Off-Premises Beer/Wine Permit who meet certain requirements may sell sealed containers of beer and wine for curbside/drive-thru pickup for off-premises consumption. This temporary suspension of Regulation 7-702.5 is only effective while South Carolina remains in the officially declared COVID-19 State of Emergency. 

Local Option Permits Extended

If a business had a valid Local Option Permit between March 18, 2020 and May 11, 2020, the SCDOR  automatically extended the permit to include up to eight consecutive Sundays.

• If the permit expired during this timeframe, the permit holder will receive a Temporary Local Option Permit beginning May 24, 2020 with instructions to post alongside their Liquor by The Drink License.
• If the permit has not expired, the SCDOR will send the permit holder a Temporary Local Option Permit extending the expiration date of their current permit. The Temporary Local Option Permit must be posted alongside their current Liquor by The Drink License.
  

What can I do if I can't afford to pay my taxes because of COVID-19?
We offer payment plan options for tax bills. Visit dor.sc.gov/payplan for more information.

If I have employees temporarily working remotely in South Carolina or outside of South Carolina due to COVID-19, does that impact my employer withholding?
Review Information Letters 20-11, 20-24, 20-29, and 21-8 for more information on how temporary remote working due to COVID-19 impacts employer withholding.

Have I established nexus in South Carolina if I have employees temporarily working in South Carolina due to COVID-19?
The SCDOR will not use changes solely in an employee’s temporary work location due to the remote work requirements arising from, or during, the COVID-19 relief period (March 13, 2020 – June 30, 2021) as a basis for establishing nexus (including for Public Law 86-272 purposes) or altering apportionment of income. Learn more in Information Letters 20-11, 20-24, 20-29, and 21-8.

Will I need to pay taxes on the Economic Impact Payment I received from the IRS?

The IRS is issuing federal Economic Impact Payments, sometimes referred to as stimulus payments, as authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). For South Carolina Income Tax purposes, the Economic Impact Payment is not taxable. Learn more in Information Letter 20-13. 

The SCDOR is not responsible for and cannot provide assistance related to these payments. Learn more about Economic Impact Payments and federal tax relief at irs.gov/coronavirus.

Email or call the tax area you have questions for using the contact information provided at dor.sc.gov/contact. You can also send us a message if you have a MyDORWAY account and are logged in by clicking Send DOR a Message in the I Want To menu. 

Where can I get more information about the virus?
For the latest information about the virus in South Carolina, visit the South Carolina Department of Health and Environmental Control's dedicated webpage, scdhec.gov/COVID19.