When Are South Carolina Taxes Due? Filing Deadlines

Understanding tax filing and payment deadlines is an important aspect of financial compliance. Tax due dates vary based on the type of tax and specific circumstances. Knowing these dates helps individuals manage their financial obligations and avoid potential penalties. This guide provides information on when various South Carolina taxes are due.

South Carolina Individual Income Tax Deadlines

The annual filing deadline for South Carolina individual income tax returns is April 15th for the preceding calendar year. This date is the deadline for both submitting the tax return and remitting any tax owed. This state deadline often aligns with the federal income tax filing deadline, simplifying the process for many taxpayers.

For the 2024 tax year, South Carolina’s individual income tax deadline was extended to May 1, 2025, for all counties due to hurricane-related relief. This temporary change means both filing and payment for the 2024 tax year are due by this later date. The standard April 15th date remains the general rule for future tax years unless otherwise specified.

South Carolina Estimated Tax Payment Due Dates

Estimated taxes are payments made throughout the year for income not subject to withholding, such as earnings from self-employment, rental properties, or investments. Individuals who expect to owe state income tax for the year, generally exceeding a small threshold, are required to make these payments. These payments ensure tax obligations are met as income is earned, rather than in a single lump sum at the end of the year.

South Carolina’s estimated tax payments are due in four quarterly installments. The due dates are April 15 for the first quarter, June 15 for the second quarter, September 15 for the third quarter, and January 15 of the following year for the fourth quarter. These dates are payment deadlines and are distinct from the annual income tax return filing deadline. Taxpayers can use Form SC1040ES instructions to determine the amount to pay with each voucher.

Extending Your South Carolina Tax Filing Deadline

Taxpayers who require additional time to prepare their South Carolina individual income tax return can request an extension. An extension grants more time to file the return, but it does not extend the time to pay any taxes owed. Any tax liability remains due by the original deadline, such as April 15th, to avoid penalties and interest.

South Carolina grants an automatic six-month extension to October 15th for individual income tax returns. If a federal extension (Form 4868) is filed and no tax is due to South Carolina, the state extension is automatically honored without additional paperwork. If a federal extension is not filed, or if tax is owed, taxpayers need to file Form SC4868 by the original due date. At least 90% of the state tax due is required to be paid by the original April 15th deadline when requesting an extension.

Impact of Weekends and Holidays on Due Dates

When a South Carolina tax due date occurs on a Saturday, Sunday, or a state-recognized legal holiday, the deadline is automatically shifted. The due date moves to the next business day that is not a weekend or holiday. This rule applies consistently across all South Carolina tax filing and payment deadlines. For example, if April 15th falls on a Saturday, the deadline moves to the following Monday. This adjustment helps ensure taxpayers have a standard business day to complete their obligations.