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Tax Preparers/EROs
The SC Department of Revenue receives a number of phone calls or emails each year from persons interested in becoming a registered electronic return originator (ERO). However, South Carolina is a "piggy-back" state...meaning that EROs are automatically accepted into the South Carolina electronic filing program upon acceptance by the Internal Revenue Service (IRS).
Registration
The SC DOR requires that the IRS accept all participants for federal electronic filing by the IRS before they can be accepted for state electronic filing. No separate registration is required by South Carolina. Once you are accepted by the IRS, you are set with South Carolina.
The IRS will notify South Carolina of your acceptance. EROs do not need to provide copies of their acceptance letters to the SC DOR. Information on how to become an IRS approved electronic return originator (ERO) is available at the Internal Revenue Service's website.
All participants should study IRS Publication 1345 prior to reading the TY2007 SC ERO Handbook (SC1345). The IRS requirements, specifications, and instructions for hardware, transmission procedures, policies, etc. also apply to the South Carolina program. The South Carolina ERO Handbook (SC1345) only includes additional information and requirements for the State of South Carolina that may differ from IRS requirements.
SC Acknowledgments
South Carolina acknowledgments are designed to inform EROs that the South Carolina return data has been retrieved and is being processed by the SC DOR. The South Carolina acknowledgment is separate from the federal acknowledgment. An acknowledgment from the IRS does NOT guarantee that South Carolina has received or will receive the return.
South Carolina will be participating with other states in allowing the IRS to distribute the state's acknowledgments back to EROs. The impact on EROs should be minimal.
Under normal processing conditions, the South Carolina acknowledgment file should be available to a transmitter within three (3) work days (from January to May) from the time the federal acknowledgment is received from the IRS. Transmitters, who transmit for EROs and/or preparers, must notify the EROs and preparers of the South Carolina acknowledgment at the time of receipt.
DO NOT resubmit South Carolina returns electronically until sufficient time has passed (at least 72 hours after receiving federal acknowledgment) to receive an acknowledgment regarding the original submission. Resubmission of the return (without waiting a sufficient time to receive a SC acknowledgment) may create duplicate filings resulting in manual review of the return and a subsequent delay in refund issuance.
EFW
Payments by EFW are electronically transferred to the financial institution account indicated on the SC8453. Taxpayers or authorized EROs may contact the SC DOR two or more days ahead of the withdrawal date selected to have the transaction canceled. Please call the Electronic Filing Help Desk number 803-896-1715 or 803-896-1855 to initiate this action.
Preparers and EROs must stress to taxpayers the importance of supplying correct information as neither the routing transit number (RTN) nor bank account number (BAN) may be changed once a return has been accepted by the IRS.
Taxpayers can elect to have the payment withdrawn as late as October 15, 2008. If the taxpayer selects a date after May 1st of 2008 and an extension was not requested (can provide copy of federal extension) from the SC Department of Revenue, the taxpayer will be responsible for penalties and interest from April 15th forward to the withdrawal date.
Payment dates selected 48 to 72 hours after transmission of the return may not be honored on the date selected. The next bank day after receipt and processing by the SC Department of Revenue will be the actual payment date.
The South Carolina acknowledgment only indicates receipt of the return at the SC Department of Revenue. It does not indicate proof that an Electronic Funds Withdrawal (EFW) will occur.
Refunds
Please utilize our automated refund status applications to check on the status of your client's refund. You will be asked for the Social Security Number and anticipated Amount of Refund. A link to the IRS Refund Status web page and SC Refund Status web page can be found in the table at the top of this page.
Direct Deposits
40% of taxpayers filing electronically and due a refund will elect to receive that refund by direct deposit. It is imperative that EROs check and double check the Routing Transit Number (RTN) and Bank Account Number.
Incorrect information supplied to the SC DOR by the ERO or via the ERO by the taxpayer will result in failure of the direct deposit to be executed timely. Although proof of account is no longer required to be provided to the SC DOR, it is a good business practice to ask the taxpayer to provide proof of account (deposit slip/check).
Electronic Filing Incentive
Taxpayers using any electronic filing option have until May 1, 2008 to pay the balance due without penalty or interest. Failure to file and pay the balance due by May 1, 2008 will result in penalties and interest from April 15, 2008 until the return is filed and the tax is paid. This incentive is available only to taxpayers filing electronically. The incentive does not extend the limitation period (generally, 3 years from the due date of the return) for filing a claim for refund. EROs...please have your clients select a date of May 1st or earlier to avoid penalties and interest.
Contact Information
The Electronic Filing HelpDesk is for ERO use ONLY. DO NOT provide the HelpDesk number to your clients. This line is available for EROs to address specific problems related to electronically filed returns for South Carolina.
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Refund Status # (Automated): 803-898-5300
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Electronic Filing HelpDesk for EROs #: 803-896-1855
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EFile HelpDesk #: 803-896-1715
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Electronic Filing Fax #: 803-896-1779
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IRS E-File Help Desk #: 1-866-255-0654 (toll free)
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