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Emergencies

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. This page is updated as information becomes available.

We're here to help: Available taxpayer services

We are open and ready to assist customers.

Online services
If you need assistance
  • Email or web messages are the best way to reach us.
    • Find the email address for the tax area you need at dor.sc.gov/contact
    • Send us a message through your MyDORWAY account by logging in and clicking Send the SCDOR a Message from the More tab. 
  • Help protect yourself and prevent the spread of the virus by calling or emailing us instead of visiting an office. If you need in-person assistance, please come alone or limit the number of people in your group. 

 COVID-19

As South Carolina responds to the COVID-19 pandemic, the SCDOR has modified some of our service options, but we remain open and ready to assist taxpayers. 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.

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

 Tax Relief

FAQs

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 20-1120-2420-29, 21-8, 21-2221-31, and Revenue Ruling 22-3, 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, 2022) as a basis for establishing nexus (including for Public Law 86-272 purposes) or altering apportionment of income. Learn more in Information Letters 20-1120-2420-2921-821-22, 21-31, and Revenue Ruling 22-3.


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 or call the tax area you have questions for using the contact information provided at dor.sc.gov/contactYou can also send us a message if you have a MyDORWAY account and are logged in by clicking Send the SCDOR a Message from the More tab.

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.


Preparing for an emergency

In the event of a natural disaster or serve weather emergency in South Carolina, visit this page for updates on any applicable tax relief. 

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. 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.