SC Income Tax Deadline Extended to October 15, 2026
Summary
The South Carolina Department of Revenue (SCDOR) has automatically extended the 2025 Individual Income Tax filing deadline to October 15, 2026. However, taxpayers must still pay at least 90% of their tax liability by the original April 15, 2026, deadline to avoid penalties.
What changed
The South Carolina Department of Revenue (SCDOR) has announced an automatic extension for the 2025 South Carolina Individual Income Tax filing deadline to October 15, 2026. This extension is in anticipation of potential legislative action to conform South Carolina's tax code with the current Internal Revenue Code. Taxpayers do not need to take any action to receive this filing extension.
It is crucial to note that this extension applies only to the filing deadline and not to the payment deadline. To avoid penalties, taxpayers must pay at least 90% of their 2025 tax liability by the original April 15, 2026, deadline. Taxpayers expecting a refund need only to file by the new October 15, 2026, deadline. MyDORWAY is available for tax payments.
What to do next
- Pay at least 90% of 2025 tax liability by April 15, 2026, to avoid penalties.
- File 2025 Individual Income Tax returns by October 15, 2026.
Penalties
Penalties will be assessed if at least 90% of the 2025 tax liability is not paid by April 15, 2026.
Source document (simplified)
SCDOR statement on Income Tax conformity; April 15 filing deadline extended for SC returns
Thursday, Mar 26, 2026
The SCDOR is aware that the South Carolina Legislature is working on House Bill 3368 to conform with the current Internal Revenue Code, including the One Big Beautiful Bill Act (OBBBA). If passed, the SCDOR will provide additional information as soon as possible, including guidance for taxpayers who have already filed their 2025 Individual Income Tax returns.
We understand that taxpayers may need additional time to file, so we are automatically extending the tax filing due date for all 2025 South Carolina Individual Income Tax returns to October 15, 2026. No action is required to take advantage of this filing extension.
This extension applies only to the deadline to file your return, not to pay what you owe. You will owe penalties if you do not pay at least 90% of your 2025 tax liability by April 15, 2026. MyDORWAY is the fastest, easiest way to pay your balance. Visit dor.sc.gov/pay and select Individual Income Tax Payment to get started.
If you are expecting a refund, you don’t need to do anything except file your return by October 15.
The SCDOR will publish additional guidance and updates through our website and social media channels.
Stay connected
Follow the SCDOR on Instagram, Facebook, X, and YouTube, and subscribe to Reve News for the latest updates, resources, and reminders.
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MEDIA INQUIRES:
SCDOR Public Information Office
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