South Carolina Business State Tax Extension I Fiduciaries Filing Guide

Form SC8736 | Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership  ·  Fiduciaries  ·  Business Filing Guide

• South Carolina fiduciaries—including estates and trusts—are subject to state fiduciary income tax requirements, administered by the South Carolina Department of Revenue. South Carolina grants an automatic extension tied to an approved IRS extension, making the process simple for businesses that have already filed IRS Form 8868.
• Extension Period & Extended Deadline
• South Carolina automatically grants an extension to file, provided you have obtained an approved federal extension from the IRS by filing IRS Form 8868. With a valid IRS extension, the South Carolina extended deadline becomes October 15, 2026. No separate state extension form is required—the federal extension serves as your South Carolina extension.

Use the South Carolina | Online Tax Extension Payment to pay electronically. For mail-in payments, use Form SC8736 | Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership and send to: South Carolina Department of Revenue Taxable Extension P.O. Box 125 Columbia, SC 29214-0036

• File IRS Form 8868 with the IRS to secure your federal extension, which South Carolina automatically honors.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed South Carolina Fiduciaries return by October 15, 2026.

• South Carolina’s business tax extension is straightforward once your federal extension is approved. Pay any balance due on time and file your Fiduciaries return by October 15, 2026.
• Quick Reference Table
• State Abbreviation
• SC
• State Name
• South Carolina
• Business Entity Type
• Fiduciaries
• Extension Status
• Approved with Federal
• Extended Due Date
• October 15, 2026
• Other Information
• South Carolina grants your business an automatic 6-month extension provided you have obtained an approved IRS extension. Be sure to attach a copy of the federal extension to the return when your South Carolina return is filed. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date.
• Online Payment
• South Carolina | Online Tax Extension Payment
• Payment Voucher Form
• Form SC8736 | Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership
• State Payment Agency
• South Carolina Department of Revenue
• Mailing Address with Payment
• South Carolina Department of Revenue Taxable Extension P.O. Box 125 Columbia, SC 29214-0036

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Quick Reference Table