When is an income tax return or estimated payment due, if the due date is a Saturday, Sunday, or legal holiday?
A. If the due date of an individual income tax return or estimated payment is a Saturday, Sunday or legal holiday, then the filing will be considered timely if it is made on the next business day. The Department considers the return timely filed if it is placed in the US mail in a properly addressed envelope with adequate postage and it has a legible postmark falling within the prescribed filing time. See SC Revenue Procedural Bulletin 00-2.