To Our Valued WebsterRogers Clients,

On August 9, 2024, the Internal Revenue Service announced tax relief for individuals and businesses affected by Hurricane Debby, in all 46 counties in South Carolina. The relief provides taxpayers the ability to get an extension until February 3, 2025, to file various federal individual and business tax returns and make tax payments. The SC Department of Revenue has also provided matching hurricane relief to South Carolina taxpayers.

While the IRS and SCDOR have granted these extensions, WebsterRogers will proceed as if the original fall tax return deadlines remain. Delays caused by these hurricane extensions can create a backlog during the following Spring tax season for the April 15th, 2025 deadline. Our team aims to complete as many tax returns as possible by September 16th and October 15th. Therefore, we kindly ask that you ensure that your WR tax professional has all the necessary documents to complete your 2023 tax returns before the applicable fall deadlines. Clients who provide their documents after October 15th will be subject to a 15% surcharge on our standard rates for preparation of 2023 tax returns.

Further details on Hurricane Debby Relief:

Per the IRS release, the following returns and payments are now due February 3, 2025:
• 2023 Income Tax returns from individuals, businesses, and tax-exempt organizations who had a valid extension to file their returns.
• Because tax payments related to 2023 Income Tax returns were due April 15, 2024, those payments are not eligible for this relief. Interest and penalties will continue to accrue on any 2023 balances due.
• Quarterly Estimated Income Tax payments originally due on September 16, 2024, December 16, 2024 (for corporate taxpayers), and January 15, 2025 (for non-corporate taxpayers).
• Certain quarterly Withholding Tax returns and payments, including those originally due on October 31, 2024 and January 31, 2025.
• For WR clients outside of SC, the IRS website provides a listing of all impacted states, and counties within those states.

Additional details related to the provided relief can be found on the IRS and SCDOR websites.

WebsterRogers appreciates your partnership and your continued trust in our firm. If you have any questions regarding this or any other matters, please do not hesitate to reach out to your WR relationship manager.