Use SC4868 to request an extension of time to file SC1040 Individual Income Tax return including a composite return for nonresident shareholders or partners of an S corporation or partnership or LLC.

File this request ON OR BEFORE April 15th, or before the original due date of your fiscal year return. If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, substitute the next regular working day. This extension will allow you an additional six months to file your return.

The extension of time to file your SC tax return granted by this request does not extend the time for payment of tax. Any unpaid portion of the final tax due will incur interest at the prevailing federal rates. This amount is computed from the original due date of the tax return to the date of payment. In addition to the interest, a penalty of ½% per month will be incurred for failure to pay at least 90% of the total tax due by the original due date. The penalty will be imposed on the difference between the amount paid with the extension and the tax to be paid for the period.

If You Filed A Federal Extension:
If no income tax is anticipated to be due and you have been granted a federal extension of time to file a federal income tax return, the department will accept a copy of the federal extension. In this case, you do not need to send SC a copy of the federal form by the due date of the tax return.

How To File:
File your extension and pay your balance due on-line at www.sctax.org. Or file a paper form SC4868. Mail the original with payment if any. Keep two copies: one copy should be attached to the back of your return when it is filed, and the other should be retained for your records.

For additional information, please visit the State of South Carolina Department of Revenue website.

Form SC 4868 (Request for Extension of Time to File South Carolina Individual Income Tax Return): http://www.sctax.org/NR/rdonlyres/190651AD-531B-4DA7-87E1-DA8BB6210335/0/SC4868.pdf

Make check or money order payable to: SC DEPARTMENT OF REVENUE

Mail to: SC DEPARTMENT OF REVENUE INCOME TAX COLUMBIA SC 29214-0013