SCDOR Extends 2025 Tax Filing Deadline to October 15, 2026 — Extension Does Not Apply to Payments

The South Carolina Department of Revenue (SCDOR) has announced an automatic extension for taxpayers filing 2025 South Carolina Individual Income Tax returns, citing ongoing legislative efforts that could impact state tax conformity with federal law.

According to SCDOR, the House Bill 3368 currently under consideration by the South Carolina Legislature aims to align the state’s tax code with the current Internal Revenue Code, including provisions from the “One Big Beautiful Bill Act (OBBBA).” If the bill is passed, the agency will issue additional guidance, particularly for taxpayers who may have already filed their 2025 returns.

In response to the uncertainty, SCDOR is automatically extending the filing deadline for all 2025 South Carolina Individual Income Tax returns to October 15, 2026. Taxpayers do not need to take any action to receive this extension.

However, officials emphasized that this extension applies only to filing—not payment. Taxpayers must still pay at least 90 percent of their 2025 tax liability by April 15, 2026, to avoid penalties.

SCDOR encourages taxpayers to use its online system, MyDORWAY, as the fastest and easiest way to submit payments. Additional payment information is available at dor.sc.gov/pay.

For those expecting a refund, no immediate action is required beyond filing a return by the October deadline.

SCDOR noted that further updates and guidance will be shared as legislative decisions are finalized.