The South Carolina Department of Revenue (SCDOR) reminds taxpayers that some tax return and payment due dates are approaching.
Nexus and Income Tax Withholding requirements for employers: If you have employees temporarily working remotely in South Carolina or outside of South Carolina, review Information Letter 20-11 for more information on how temporary remote working due to COVID-19 impacts employer withholding. The SCDOR will not use changes solely in an employee’s temporary work location due to the remote work requirements arising from, or during, the COVID-19 relief period (March 13, 2020 – September 30, 2020) as a basis for establishing nexus (including for Public Law 86-272 purposes) or altering apportionment of income. Learn more in Information Letter 20-11.
SCDOR resources are available for taxpayers during this period of social distancing: The SCDOR is currently open and ready to assist customers. Visit dor.sc.gov/emergencies for more information about service hours, available online services, and how the SCDOR is responding to COVID-19.
For more information: SCDOR
South carolina department of revenue
may 28, 2020