An extension to file is not an extension to pay tax.
South Carolina allows the Department of Revenue to grant an extension of up to six months for filing income tax returns. If no South Carolina tax is owed and a federal extension was filed, a taxpayer may simply attach a copy of the federal extension to the state return instead of applying separately. If tax is owed, the taxpayer must file a tentative South Carolina return and pay the full estimated tax by the original due date to request the extension; taxes owed remain due on the original date regardless.
| Item | Detail |
|---|---|
| Form required | None if no SC tax is due and the federal extension is attached; a tentative SC return with full payment otherwise |
| Extension length | Up to 6 months |
| Payment | Tax owed is due on the original filing deadline regardless of the extension |
| Authority | S.C. Code §12-6-4980 |