What Is the South Carolina Tax Deadline?
Understand the process for meeting your South Carolina tax obligations, from key due dates to payment procedures, to ensure you file and pay correctly.
Residents and others who earn income in South Carolina must meet state tax obligations. The South Carolina Department of Revenue (SCDOR) is the state agency tasked with collecting these taxes. Understanding the deadlines for filing returns and paying any tax due is necessary to ensure compliance with state law.
Key Tax Deadlines for Individuals
For individual income tax filers in South Carolina, the primary deadline for submitting returns usually mirrors the federal date of April 15th. Due to relief granted after Hurricane Helene, the deadline for 2024 tax returns has been extended to May 1, 2025. This extension applies to both filing and payments, and if a deadline falls on a weekend or holiday, the due date moves to the next business day.
Some individuals must also make quarterly estimated tax payments for income not subject to withholding, such as from self-employment. The deadlines for these estimated payments were also postponed. Payments originally due on January 15, 2025, and April 15, 2025, are now due by May 1, 2025.
How to Get a Filing Extension
Taxpayers who need more time to complete their South Carolina return can get an extension, but this does not grant more time to pay. South Carolina honors federal extensions automatically. If you receive a federal extension from the IRS, you do not need to file a separate state form, and the state provides an extension to file until October 15th.
If you only need a state extension, you must file Form SC4868, Request for Extension of Time to File, by the original tax return due date. When filing this request, you must calculate your expected tax liability and pay any amount you owe with the form.
An extension provides additional time to submit your return but does not postpone the payment deadline. To avoid penalties, you must pay at least 90% of your estimated tax liability by the original May 1 deadline. Failure to pay this amount on time will result in penalties, even with a valid filing extension.
Methods for Submitting Tax Payments
The South Carolina Department of Revenue offers several ways to submit tax payments. The primary electronic method is the state’s online tax portal, MyDORWAY, which allows for direct debit from a bank account. This can be used for extension, estimated, and final tax payments.
Another electronic option is paying by credit or debit card through a third-party processor. These services typically charge a convenience fee based on the payment amount. This option offers flexibility for those who prefer not to use a direct bank draft.
For taxpayers who prefer to pay by mail, payments can be made by check or money order. When mailing a payment, you must include Form SC1040-V, a payment voucher that ensures your payment is correctly applied to your account. You should also write your Social Security number and the tax year on the check.
Penalties for Late Filing and Payment
Failing to meet South Carolina’s tax deadlines leads to penalties and interest. The state imposes separate penalties for failing to file on time and for failing to pay by the due date. The Failure to File penalty is 5% of the net tax due for each month the return is late, capped at 25% of the total tax liability.
A separate Failure to Pay penalty is 0.5% of the unpaid tax for each month the payment is late, also with a maximum cap of 25%. If both penalties apply in the same month, the Failure to File penalty is reduced by the amount of the Failure to Pay penalty.
In addition to penalties, interest is charged on any underpayment of tax from the original due date until the amount is paid in full. The interest rate is determined quarterly and is based on the federal underpayment rate. This means the longer a tax debt remains unpaid, the more it will cost.