SC05-04, October 14, 2004 (Updated 10/15/04 to add incident period ending date) (Updated 10/27/04 to add three counties) GREENSBORO, NC — The Internal Revenue Service today announced special tax relief for South Carolina taxpayers in the Presidential Disaster Area that was struck by Tropical Storm Frances during the period Sept. 6 – Oct. 11, 2004. The disaster area consists of 28 counties: Berkeley, Calhoun, Charleston, Cherokee, Chester, Chesterfield, Clarendon, Darlington, Dillon, Fairfield, Florence, Georgetown, Greenville, Horry, Kershaw, Lancaster, Lee, Lexington, Marion, Marlboro, Newberry, Oconee, Pickens, Richland, Spartanburg, Sumter, Williamsburg and York. The Federal Tax Deposit (FTD) Penalty Waiver Period for employment and excise tax deposits is Sept. 6-17, 2004. The Extension Period for returns and other tax payments is Sept. 6 – Dec. 7, 2004. The Disaster Designation for this area is “Frances – SC” — taxpayers mark certain relief-related forms with this designation in red. Relief Provisions