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.