South Carolina offers Hurricane Sandy tax relief 

November 27: The South Carolina Department of Revenue on November 26, 2012, announced tax relief for taxpayers affected by Hurricane Sandy.

SC Information Letter #12-17 [PDF 60 KB] explains that the South Carolina Department of Revenue is extending tax relief like that provided by the IRS and other state tax authorities to:


  • Individual and business taxpayers located in areas affected by Hurricane Sandy
  • Taxpayers who have businesses in South Carolina with offices in the storm-affected areas, whose operations have been affected by the hurricane
  • Taxpayers whose tax records are located in these areas, those whose returns are prepared by tax professionals in these areas, and relief workers

South Carolina’s Department of Revenue will grant the same relief period granted by the IRS.


To be eligible for the relief, affected taxpayers need to write “Hurricane Sandy” at the top of the return relying on this relief or complete the “disaster area” check box if provided on the return.


The South Carolina release notes that taxpayers affected by the hurricane electronically filing their return may want to write a letter to the following address on or before February 1, 2013, to claim this relief.


Read reports of prior state tax authorities providing Hurricane Sandy tax relief: TaxNewsFlash-United States: New York extends hurricane-related filing, payment deadlines to November 26, 2012



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