SC4868: Request for Extension of Time to File South Carolina Individual Income Tax Return (2025)
South Carolina · South Carolina DOR · Used for tax years 2025
Form SC4868 requests an additional six months to file a 2025 South Carolina Individual Income Tax Return. It records your identifying information and payment amount, with a worksheet to calculate any balance due. The extension gives you more time to file, but not more time to pay
Who files this form
Use SC4868 to request more time to file the South Carolina SC1040, Individual Income Tax Return. It is for:
- Individual Income Tax taxpayers.
- Nonresident shareholders of an S Corporation.
- Nonresident partners of a Partnership or LLC.
Partnerships and fiduciaries requesting an extension for SC1065 or SC1041 must use SC8736 instead.
If no South Carolina Income Tax is due and you have been granted a federal filing extension, South Carolina will accept a copy of that extension. You do not need to send the federal form by the tax return's due date.
When it's due
For tax year 2025, the printed instructions say to file SC4868 by April 15 following the end of the tax year. If the filing due date falls on a Saturday, Sunday, or legal holiday, the return is due the next regular working day.
The extension gives you six additional months to file, but it does not extend the time to pay your Income Tax. Pay the balance shown on line 8 of the Tax Computation Worksheet in full with SC4868.
What you'll need
Have the following information ready:
- Your name, mailing address, and SSN, plus your spouse's name and SSN if filing jointly.
- For a composite filing, the S Corporation, Partnership, or LLC's name, mailing address, and FEIN.
- Your expected South Carolina Income Tax and any Use Tax due for online, mail-order, or out-of-state purchases.
- W-2s, 1099s, and SC41s showing South Carolina withholding.
- Estimated Tax payment amounts, any overpayment transferred from last year's return, and applicable tax credits.
Complete the Tax Computation Worksheet to calculate your payment. Keep the worksheet for your records.
How to file
Online: Go to dor.sc.gov/pay and select Individual Income Tax Payment. Paying your balance due through MyDORWAY automatically submits your extension request. No additional form or paperwork is required, and you should not mail a paper SC4868.
If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
By mail: Complete SC4868 using black ink. Enter your identifying information, address, and payment amount from line 8 of the worksheet. For a composite filing, check the Composite Filer box and leave the spouse fields blank.
Make your check payable to SCDOR. Use black ink and include your name, SSN or FEIN, and 2025 SC4868 in the memo. Do not send cash.
Mail SC4868 and your payment together in one envelope to:
SCDOR, IIT Voucher
PO Box 100123
Columbia, SC 29202
When you file your SC1040, mark the Extension box on the front to show that you filed a federal or state extension.
Common mistakes
- Treating the extension as extra time to pay. It extends only the filing deadline. Unpaid tax is subject to interest and may be subject to a penalty.
- Mailing SC4868 after paying online. Your MyDORWAY payment automatically submits the extension request.
- Leaving out the required identification number. The extension cannot be processed without a proper SSN or FEIN, or an accepted ITIN in place of an SSN.
- Entering spouse information for a composite filer. Leave those fields blank and check the Composite Filer box.
- Using a payment amount that differs from worksheet line 8. The amounts should match.
- Sending cash or forgetting check details. Pay by check to SCDOR and include the required memo information.
- Forgetting the Extension box on SC1040. Mark it when filing your return after requesting a federal or state extension.
Questions people ask
Does SC4868 give me more time to pay?
No. It gives you six additional months to file, not to pay. Interest applies to unpaid tax from the original return due date until payment. A penalty of 0.5% per month applies for failure to pay at least 90% of the total tax due by the original due date.
Do I need SC4868 if I already have a federal extension?
If no Income Tax is due and you have been granted a federal filing extension, South Carolina will accept a copy of the federal extension. You do not need to send that copy by the return's due date.
Can I use an ITIN instead of an SSN?
If you are a resident or nonresident alien who cannot get an SSN, contact the IRS at irs.gov to apply for an ITIN. SCDOR accepts an ITIN instead of an SSN for Individual Income Tax returns, including this extension.
Do I send the Tax Computation Worksheet with SC4868?
Keep the worksheet for your records. Enter the balance due from line 8 on SC4868 as your payment amount.