SC8736: Request for Extension of Time to File Return for Fiduciary & Partnership (Revision 2022-05)
South Carolina · South Carolina DOR · Used for tax years 2025
Form SC8736 requests an extension of time to file a South Carolina fiduciary or partnership tax return and records any payment made with the request. An extension gives you more time to file, but does not extend the time to pay your tax.
Who files this form
SC8736 is used to request more time to file a South Carolina return by:
- A partnership filing Form SC1065.
- A fiduciary filing Form SC1041.
For an extension to file a composite SC1040 on behalf of nonresident partners or shareholders, use SC4868 instead. File one SC4868 in the entity's name and FEIN.
When it's due
For tax year 2025:
- Partnership returns: File the extension request by March 15 of the following year.
- Fiduciary returns: File the extension request by April 15 of the following year.
- Fiscal-year returns: File before the original due date of the return.
If the filing due date falls on a Saturday, Sunday, or legal holiday, use the next regular business day.
The extension gives partnerships 6 months and fiduciaries 5 1/2 months from the return's original due date to file. It does not extend the time to pay tax.
What you'll need
Have the following information ready:
- Your FEIN, name, and address for the paper form.
- Your SSN, ITIN, or FEIN and legal name for an online extension payment.
- The tax period ending, entered as MM-YY on the paper form.
- Your estimated total South Carolina Income Tax, total payments, and credits to complete the Tax Computation Worksheet.
Use the worksheet's line 3 balance due as your SC8736 payment amount.
If paying by mail, prepare a check payable to SCDOR. Include your name, FEIN, tax year, and SC8736 in the memo line.
How to file
Online: Go to dor.sc.gov/pay and select Business Income Tax Payment. Enter your SSN, ITIN, or FEIN and legal name, then select Partnership or Fiduciary Tax. Choose Extension Payment, enter the required information, and complete the steps for your payment method.
Your MyDORWAY payment automatically submits your extension request. No account or additional paperwork is required. Do not mail SC8736 if you pay online.
If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
By mail: Complete SC8736 using black ink, and use black ink on your check. Enter the payment in whole dollars without a dollar sign. Mail the form and payment together in one envelope to:
SCDOR, Taxable Extension
PO Box 125
Columbia, SC 29214-0036
Do not send cash. Keep a copy of the form for your records.
Common mistakes
- Treating the extension as extra time to pay. It only extends the filing deadline. Unpaid tax is subject to interest. To avoid the failure-to-pay penalty, pay at least 90% of the tax due by the original due date and pay the balance when you file within the extension period.
- Mailing a duplicate request after paying online. Do not mail SC8736 if you pay through MyDORWAY.
- Entering a payment that does not match the worksheet. The payment must match the balance due on line 3 of the Tax Computation Worksheet.
- Overlooking paper-payment instructions. Use black ink, do not send cash, and mail the form and payment in one envelope.
- Forgetting the extension box on the return. Check the Extension box on the front of your SC1065 or SC1041 when you file.
Questions people ask
How much extra time does SC8736 give me?
Partnership returns receive 6 months from the original due date. Fiduciary returns receive 5 1/2 months. You may file before the extension expires.
Does the extension give me more time to pay?
No. Unpaid tax is subject to interest from the original due date until payment. The form also provides for a failure-to-pay penalty when the amount paid with the extension does not reflect at least 90% of the tax due by the due date.
Can South Carolina accept my federal extension?
If you expect to owe no tax and requested a federal Income Tax filing extension, SCDOR will accept a copy of the properly filed federal extension if your partnership or fiduciary return is received within the extended time allowed by the IRS.
How do I claim credit for my extension payment?
Enter the payment on the Amount paid with extension line of your tax return.
Do I need a MyDORWAY account to make an extension payment?
No. The online extension payment process requires no account or additional paperwork. Your payment automatically submits the extension request, and you receive immediate transaction confirmation.