COVID-19

As South Carolina responds to the COVID-19 virus, we have modified some of our service options, but remain open and ready to assist taxpayers. We are closely monitoring this rapidly changing situation and are prepared to meet the needs of our customers, including providing tax relief and online services. Our top priority is the health and safety of our customers and employees. Thank you for your patience and understanding as we face the challenges of COVID-19 together.

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Tax Relief

We are offering additional time to file and pay to assist taxpayers during the COVID-19 outbreak.

• Income Taxes: We are aligning with the IRS and extending the filing and payment due date for Income Taxes due April 1 – July 15 to July 15, 2020. This includes 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. Penalty and interest will not be charged if payment was made by June 1. 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 expire May 31, 2020 has been extended to July 31, 2020. Learn more in Information Letter 20-9.
  

We are automatically applying this tax relief for all applicable returns and payments; you don't need to take any additional action. 

     Learn more in Information Letter 20-4 and Information Letter 20-8 (Income Taxes) and Information Letter 20-3 (other state taxes).

     Economic Impact Payments related to the 2020 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.

Alcohol Beverage Licensing 

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. 

May License Renewals Extended
ABL renewals for license holders in Lancaster, Marion, Marlboro, Union, and York counties originally due May 31 are now due June 30, 2020. We recommend using MyDORWAY, the fastest and easiest way to renew your Beer/Wine Permit and Liquor License. 

Local Option Permits Extended

If a business had a valid Local Option Permit between March 18 and May 11, the SCDOR will automatically extend 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 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.
  
  

Taxpayer Services

We are currently open and ready to assist customers, but have modified some of our services due to the guidance and challenges surrounding COVID-19. We appreciate your patience.

• Use MyDORWAY, our free, online tax system, at MyDORWAY.dor.sc.gov to securely manage your South Carolina taxes from a smartphone or computer. Visit dor.sc.gov/MyDORWAY to learn more.
  
• Consider filing your Individual Income Taxes electronically, which is safer and faster. Visit dor.sc.gov/iit-filing to learn more. After you file, check your refund status online at dor.sc.gov/refund.
  

FAQs

Is the SCDOR offering tax relief to individuals and businesses impacted by the COVID-19 outbreak?
Yes. The SCDOR is aligning with the IRS and extending the filing and payment due date for Income Taxes due April 1 – July 15 to July 15, 2020. For all other taxes administered by the SCDOR, tax returns and payments due April 1 – June 1 were instead due June 1, 2020. Penalty and interest will not be charged if payment was made by June 1. Learn more in Information Letter 20-3, Information Letter 20-4, Information Letter 20-5, and Information Letter 20-8. 

Do I have to do anything to be eligible for this tax relief?
No, we are automatically applying this tax relief for all applicable returns and payments; you don't need to take any additional action.

I already filed my 2019 Income Tax return and scheduled a tax payment for April 15, 2020. Will this payment automatically be rescheduled to July 15, 2020? What about payments scheduled for other SCDOR taxes?
Payments that were scheduled before the due date changed will not automatically be rescheduled. If your payment was already submitted, mailed, or processed, it cannot be changed, returned, or refunded. 

If your scheduled state tax payment has not been processed, follow the steps below depending on which situation applies to you:

• If you scheduled a payment on MyDORWAY, you can cancel your existing payment and schedule a new payment for a later date. Visit MyDORWAY.dor.sc.gov and log into your account or click Make a Payment to retrieve your previously scheduled payment.
• If you scheduled a payment through a third party vendor or service, email TaxRelief@dor.sc.gov at least three days before the scheduled payment date. The SCDOR will work to accommodate your request.
  

What if I need more time to file my Individual Income Taxes?
If you pay your tax due on dor.sc.gov/pay by July 15, 2020, you will have until October 15, 2020 to file your South Carolina Individual Income Tax Return. 

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 Letter 20-11 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 – September 30, 2020) as a basis for establishing nexus (including for Public Law 86-272 purposes) or altering apportionment of income. Learn more in IL20-11.

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.

Questions? We're here to help.

Due to the circumstances surrounding COVID-19, our phone assistance is currently limited. We recommend emailing or sending us a message through your MyDORWAY account. 

• For questions about extended due dates email taxrelief@dor.sc.gov.
• For other questions, visit dor.sc.gov/contact to find the email address you need. 
  

Helpful Links

• SC Department of Heath and Environmental Control
  
• COVID-19 page
  
• Coronavirus Rumor Control (FEMA)
  
• COVID-19 Business Resource Center (SC Commerce)
  
• IRS
  
• Coronavirus tax relief
  
• Coronavirus-related scams
  
• SC Emergency Management Division