Does South Carolina Accept Federal Extension for Individuals?

A tax filing extension provides additional time to submit your return, but it does not postpone the deadline for paying any taxes you owe. For residents of South Carolina, the state has specific rules that govern how a federal extension for individual income tax impacts the state filing requirement.

South Carolina’s Policy on Federal Extensions

South Carolina grants an automatic six-month extension to individuals who file a federal extension request, but only if the taxpayer does not expect to owe additional state income tax. If you anticipate a refund or have paid enough to cover your South Carolina tax liability, you do not need to file a separate state extension form. Simply attach a copy of your federal extension, Form 4868, to your South Carolina return when you file by the extended deadline, generally October 15.

This automatic acceptance does not apply if you have a balance due to the South Carolina Department of Revenue (SCDOR). If you calculate that you will owe state income tax, you must pay at least 90% of your tax liability by the original due date, generally April 15, to be granted an extension. Failure to do so can invalidate the extension and lead to interest and penalties. An extension can be secured by filing Form SC4868 with your payment or by making the required payment through the SCDOR’s online portal, MyDORWAY.

Information Needed for a South Carolina Extension

If you need to make a payment with your extension, you may need to file Form SC4868, “Request for Extension of Time to File South Carolina Individual Income Tax Return.” Completing this form requires personal and financial information. You must provide your name, address, and Social Security number, as well as that of your spouse if filing a joint return. The form involves a tax computation worksheet to estimate your total South Carolina income tax for the year, subtract any state tax withholdings or other payments already made, and determine the remaining balance due.

Submitting an Extension Payment to South Carolina

Once you have determined the amount of tax you owe, you must submit the payment to the SCDOR by the original filing deadline. One method is to mail a check or money order with the completed Form SC4868. The form and check should be mailed to the address provided in the form’s instructions.

A more immediate method for submitting your payment is through the SCDOR’s online portal, MyDORWAY. This system allows you to make an extension payment using a credit card or electronic funds withdrawal. Making a payment through this portal automatically submits your request for a filing extension without needing to mail the paper form.