Earlier this week, the SC Department of Revenue approved and issued Information Letter 21-31: Extended Tax Relief – Nexus and Income Tax Withholding Requirements for Employers with Workers Temporarily Working Remotely as a Result of COVID-19.

As part of SCACPA’s ongoing Advocacy effort, the Governmental Affairs Committee worked with SCDOR to raise their awareness of the issue. SCDOR quickly reviewed the issue and arrived at a helpful and appreciated position.

In summary, the Information Letter extends South Carolina’s withholding and nexus relief for employers with workers temporarily working remotely as a result of COVID until March 31, 2022. The SCDOR issues advisory opinions to provide guidance concerning the application of laws administered by the Department.

View the Letter here.

Visit the Law & Policy section of the SCDOR website.