The State of South Carolina has extended the state tax filing deadline until October 15th due to ongoing discussions in the state legislature.
The South Carolina Department of Revenue (SCDOR) said the decision comes as state legislators work to pass South Carolina House Bill 3368 to conform with changes to the Internal Revenue Code, even as tax season is well underway. The issues stem from certain provisions of the federal “One Big Beautiful Bill Act,” which made several changes to federal tax law.
States work to conform to the federal laws by updating their own tax codes to conform to the Federal Codes. SCDOR released a statement saying, “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.” The General Assembly needs more time to update state law to conform to the federal definition of taxable income. This relates to some deductions on federal returns, such as a larger standard deduction, deductions for some tip income, changes to overtime tax and certain rules for older taxpayers, that are not on the books in South Carolina.
When the changes are passed into law, the SCDOR said it will share additional information, including guidance for those who have already filed.
In the meantime, the deadline to file state individual income tax returns has been extended to Oct. 15, and no action is required from taxpayers to take advantage of the extension.
The Department of Revenue cautioned that this extension doesn’t apply to payment deadlines, and taxpayers may face penalties if they don’t pay at least 90% of their 2025 tax liability by April 15. Those payments can be made online at the SCDOR Website.
It’s also important to note that this does not apply to federal taxes, which are still due at their normal time.The SCDOR will publish additional guidance and updates through our website and social media channels.
