South Carolina Personal Tax Extension Guide

Form SC4868  ·  Individual Income Tax  ·  Personal Filing Guide

South Carolina grants an automatic six-month extension for filing personal income tax returns to taxpayers who have been approved for a federal extension by the IRS. The South Carolina Department of Revenue aligns with the federal timeline, extending the state filing deadline to October 15, 2026. No separate South Carolina extension form is required, provided you attach a copy of your federal extension (or IRS electronic acknowledgment) to your return when filed.

South Carolina's extension covers filing only—not payment. To avoid a late-payment penalty, at least 90% of any tax due must be paid by the original return due date. If you do not pay at least 90% by the original deadline, late-payment penalties will apply even if you file your return by October 15.

• Online (MyDORWAY): Visit MyDORWAY.dor.sc.gov. Visa, MasterCard, and electronic funds withdrawal accepted.
• Mail: Use Form SC4868 and mail to: State of South Carolina Department of Revenue, IIT Voucher, P.O. Box 100123, Columbia, SC 29202.

South Carolina's failure-to-file penalty is 5% of unpaid tax per month, up to 25%. The failure-to-pay penalty is 0.5% per month, also capped at 25%. Paying 90% by the original due date and filing by October 15 avoids both.

• File IRS Form 4868 to secure your federal extension.
• Pay at least 90% of South Carolina income tax owed by the original due date.
• Attach a copy of your federal extension when filing your SC return by October 15, 2026.
• Use MyDORWAY.dor.sc.gov for online payments.

South Carolina's extension is automatic with a federal extension, but 90% of your tax must be paid by the original due date. Attach your federal extension when filing and submit your return by October 15, 2026.

Quick Reference Table