SC Department of Revenue
Military Extension





Public Affairs Office                   Phone (803) 898-5464

Contact: Danny Brazell                  Fax (803) 898-5446






April 3, 2003

Military personnel in combat zones have more time to file returns and pay taxes


      The South Carolina Department of Revenue is giving military personnel stationed in designated combat areas more time to file their income tax returns and pay their taxes.

      Members of the military currently serving in the Persian Gulf in Operation Iraqi Freedom, or other areas designated as combat zones, have 180 days after their departure from the combat zone to file their tax returns and pay any taxes owed. The extension also applies to a service member who is hospitalized because of injuries or illness suffered while serving in a combat zone. 

      South Carolina also has adopted an Internal Revenue Service provision that excludes certain combat pay from South Carolina income taxes.     

      A policy document issued by the Department of Revenue on March 28, 2003, gives details on the tax relief and the procedures for the service member or their spouse. The policy document, Temporary Revenue Procedure #03-2, can be found under the title "Policy Documents" at the Department of Revenue website,

       In addition to giving the service member more time to file and pay, the Department will waive penalties and interests incurred by service members unable to pay estimated taxes while in a combat zone, or penalties and interest added to a service member's tax liability during the current deadline extension. The Department also will suspend the agency's enforced collection of a service member's previously assessed tax liability for at least 180 days following their departure from a combat zone. 

      Information on the federal extension for filing and paying taxes for military personnel can be found at the IRS website at, or by calling 1-866-562-5227.

      The Persian Gulf, the Red Sea, the Gulf of Oman, the Gulf of Aden, Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, United Arab Emirates, Afghanistan, Pakistan, Tajikistan, Jordan, Incirlik Air Base (Turkey), Kyrgystan, Uzbekistan, the Philippines, Yemen and Djibouti have been designated as combat zones eligible for the tax relief. 



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