SC information letter #22-19
South Carolina Department of Revenue
Advisory opinions--South Carolina , Income tax--South Carolina , Hurricane Ian, 2022
On October 5, 2022, the Internal Revenue Service (IRS) provided special filing and payment relief to persons affected by Hurricane Ian. Persons affected by Hurricane Ian include individuals who live in, and businesses whose principal place of business is located in, South Carolina. In conjunction with the IRS tax relief, the South Carolina Department of Revenue is providing the same relief to individuals and businesses located in South Carolina.
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