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SC information letter #23-12
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2023-09-07
Type
Keywords
South Carolina Department of Revenue--Periodicals, Hurricane Idalia--South Carolina, Disaster relief--Law and legislation--South Carolina, Taxation--South Carolina
Abstract
On September 6, 2023, the Internal Revenue Service (IRS) announced special filing and payment relief for taxpayers in areas affected by Idalia (see IR-2023-163). The Federal Emergency Management Agency (FEMA) has designated all of South Carolina as an affected federal disaster area. Thus, the special relief applies to individuals residing in South Carolina and to businesses located in South Carolina, as determined by the IRS address of record.
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))