SC Information Letter - 20-8 - Additional Tax Relief in Response to IRS Update for Persons and Businesses Affected by Coronavirus (COVID-19)

Sep 19, 2026

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SC Department of Revenue Information Letter #20-8 provides additional South Carolina tax filing and payment relief responding to IRS Notice 2020-23 expanding COVID-19 federal relief. The letter postpones certain federal duties until July 15, 2020 and mirrors expanded relief through the same date for South Carolina taxpayers with deadlines between April 1 and July 15, 2020. It covers income, franchise, corporate license fee filings and payments, qualifying tax return types, waived interest/penalties, eligible estimated payments, refund-claim filing extensions, and additional return filing time while limiting payment extension.

LanguageEnglish

CategoryLetters

FormatPDF

Pages13

Reading Time5 min

AccessFree to download

Subject and Authority

Federal IRS Update (Notice 2020-23)

State of South Carolina Expanded Relief Through July 15, 2020

Eligible Taxpayers and Payments

Eligible Estimated Tax Payments

Claim for Refund Filing Time

Extension to File Tax Returns After July 15, 2020

Questions and Contact Information

STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE 300A Outlet Pointe Blvd., Columbia, South Carolina 29210 P.O. Box 125, Columbia, South Carolina 29214-0575 SC INFORMATION LETTER \#20-8 SUBJECT: Additional Tax Relief in Response to IRS Update for Persons and Businesses Affected by Coronavirus (COVID-19) (All Taxes) DATE: April 13, 2020 MODIFIES: SC Information Letter \#20-4 AUTHORITY: S.C. Code Ann. Section 12-4-320 (2014) S.C. Code Ann. Section 1-23-10(4) (2005) SC Revenue Procedure \#09-3 SCOPE: An Information Letter is a written statement issued to the public to announce general information useful in complying with the laws administered by the Department. An Information Letter has no precedential value. Internal Revenue Service Expands Federal Income Tax Relief. On April 9, 2020, the Internal Revenue Service issued Notice 2020-23 to provide additional tax filing and payment relief to those affected by Coronavirus (COVID-19) . This notice expanded the relief provided in Notice 2020-18 (March 20, 2020) and Notice 2020-20 (March 27, 2020) and postponed until July 15, 2020, a variety of tax form filings and payment obligations that are due between April 1, 2020 and July 15, 2020, including estimated tax payments due June 15 and the deadline to claim refunds from 2016 . The automatic relief is limited to the relief explicitly provided in the Notices referenced and does not apply with respect to any other type of Federal tax, any other type of Federal tax return, or any other time sensitive act. Associated interest, additions to tax, and penalties for late filing or late payment will be suspended until July 15, 2020. See Notice 2020-23 attached and [www.irs.gov](www.irs.gov) for details regarding the expanded federal tax relief. SC Department of Revenue Expands Income Tax Relief. In response to the expanded tax relief provided by the Internal Revenue Service, the Department is providing additional tax filing and payment relief as a result of the Coronavirus (COVID-19) pandemic. The expanded relief to July 15, 2020, is listed below. Additional Taxpayers and Payments Eligible for Relief. South Carolina tax relief to July 15, 2020, now applies to all taxpayers that have an income tax, franchise tax, or corporate license fee filing or payment deadline (originally or pursuant to a valid extension) between April 1, 2020 and July 15, 2020. Individuals (including individuals working or living outside the United States), corporations, partnerships, banks, savings and loans, utilities, trusts and estates, and tax-exempt organizations qualify. The South Carolina tax returns and payments on the following returns qualify for this relief: SC 1040, SC 1120, SC 1120U, SC 1120S, SC 1065, SC 1101B, SC 1104, SC 1041, and SC 990-T. The taxpayer may be a calendar year or fiscal year taxpayer. Interest or penalties related to this tax relief will be waived. Additional Estimated Tax Payments Eligible for Relief. South Carolina tax relief to July 15, 2020, now applies to estimated tax payments due June 15, 2020. A taxpayer that has a quarterly estimated tax payment due on or after April 1, 2020, and before July 15, 2020, may make the payment by July 15, 2020, without penalty. Additional Time for Filing a Claim for Refund. South Carolina tax relief allows affected taxpayers to July 15, 2020, to file a claim for refund that was due to be filed between April 1, 2020, and July 15, 2020. See Code Section 12-54-85 for the statutory time limitation for filing claims for refunds and SC Revenue Ruling \#13-1 for general rules for limitations on filing a claim for refund. Additional Extension of Time to File Tax Returns beyond July 15, 2020. Taxpayers who need additional time to file may choose to file the appropriate extension form by July 15, 2020, to obtain an extension to file their return. The extension date may not go beyond the original statutory extension date. For example, a Form SC 4868,“Request for Extension of Time to

FAQs

What does SC Information Letter #20-8 address?

It provides additional South Carolina tax filing and payment relief in response to an IRS update for people and businesses affected by Coronavirus (COVID-19).

Who qualifies for the South Carolina tax relief through July 15, 2020?

Relief applies to taxpayers with income tax, franchise tax, or corporate license fee filing or payment deadlines between April 1, 2020 and July 15, 2020, including individuals, corporations, partnerships, banks, utilities, trusts and estates, and tax-exempt organizations, for specified return types listed in the letter.

Are interest, additions to tax, and penalties suspended, and does the relief apply to audits or litigation?

Interest/penalties related to the relief are waived, and associated interest, additions to tax, and penalties for late filing or late payment are suspended until July 15, 2020. The relief does not apply to current audit, appeals, or litigation matters.

Sep 19, 2026

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