Did the SCDOR offer tax relief to individuals and businesses impacted by the COVID-19 outbreak?
Yes. We automatically applied the following tax relief for all applicable returns and payments:
Income Taxes: We aligned with the IRS and extended the filing and payment due date for Income Taxes due April 1 – July 15 to July 15, 2020. This included the April 15 Individual Income Tax due date and estimated payments due June 15.
Other state taxes: As announced on March 17, other state returns and payments due April 1 – June 1 were instead due June 1, 2020. This includes Sales and Use Tax, Admissions Tax, Withholding Tax, and other taxes that are filed with and/or paid to the SCDOR.
Coin Operated Devices: The due date to pay and renew biennial and owner/operator licenses that expired May 31, 2020 was extended to July 31, 2020.
Learn more in Information Letters 20-3, 20-4, 20-5, 20-8, and
20-9.
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, and 20-29 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, and 20-29.
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.
Who can I contact with questions about my taxes?
Email 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.