Questions & Answers

South Carolina Extension

General Instructions:

The way you file a South Carolina tax extension depends on

1. Whether you expect to owe income tax on your 2021 South Carolina return, and
2. Whether you've been granted a 2021 federal tax extension.

If you expect to owe South Carolina income tax or if you have not been granted a federal extension, use SC4868  to request an extension of time to file your SC1040 individual income tax return. When you file your South Carolina return, answer Yes to the question asking if you filed a 2021 extension on the South Carolina General Information screen to indicate you filed an extension.

If your federal extension request was granted and you don't owe any income tax, you don't need to file an SC4868 South Carolina extension. In this situation, the South Carolina Department of Revenue (SCDOR) will honor your federal extension. You do not need to send the SCDOR a copy of the federal form by the due date of the tax return. When you file your South Carolina return, answer Yes to the question asking if you filed a 2021 extension on the South Carolina General Information screen to indicate you filed a federal extension.