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 Hurricane tax relief

The SCDOR is providing relief to taxpayers affected by Hurricanes ​Debby and Helene. 

Certain South Carolina returns and payments due between August 4, 2024 and May 1, 2025 are now due May 1, 2025.

  • Hurricane Debby extended the deadline for returns and payments due between August 4, 2024 and February 3, 2025 to February 3, 2025. 
  • Hurricane Helene extended the deadline for returns and payments due between September 25, 2024 and May 1, 2025​—​including the February 3, 2025 extension from Hurricane Debby—to May 1, 2025.​ 


WHO QUALIFIES

  • ​South Carolina taxpayers​ in any county are eligible.​
    • If your tax preparer or tax records are located in South Carolin​a or you are a relief worker, contact the IRS at 866-562-5227 to determine eligibility. 

WHAT IS COVERED

The following returns and payments are now due May 1, 2025:
  • 2023​ Income Tax​ returns from individuals, businesses, and tax-exempt organizations who had a valid extension to file their returns 
    • ​Because tax payments for 2023 IIT returns were due April 15, 2024, those payments are not eligible for this relief.​
  • 2024 Income Tax returns from individuals, businesses, and tax-exempt organizations, including Business Income Tax returns originally due March 15, 2025, and Individual Income Tax returns and payments originally due April 15, 2025 
  • Quarterly Estimated Income Tax payments due September 16, 2024, December 16, 2024, January 15, 2025, and April 15, 2025 
  • Quarterly Withholding Tax returns due October 31, 2024, January 31, 2025, and April 30, 2025.

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

​WHA​T TO DO

  • ​Submit your payment and return as you normally would. No additional action is required to qualify for the relief. 
​If you receive a penalty notice, you should:

​FOR MORE INFORMATION​




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​Emergencies​

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.​


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