Corporate Forms

Generally, corporate taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

Visit our Tax Credits page for information on applying for various South Carolina tax credits.

Please use the form listed under the current tax year if it is not listed under the year you are searching for.

Need help?

Phone: 1-844-898-8542
Email: CorpTax@dor.sc.gov

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
Initial Annual Report of Corporations	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1
Annual Report of Electric Cooperative Corporation Property and Gross Receipts	CL-4	CL-4	CL-4	CL-4	CL-4	CL-4	CL-4	CL-4
Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding	I-309	I-309	I-309	I-309	I-309	I-309	I-309	I-309
Active Trade or Business Income Reduced Rate Computation	I-335	I-335	I-335	I-335	I-335	I-335	I-335	I-335
Composite Return Affidavit	I-338	I-338	I-338	I-338	I-338	I-338	I-338	I-338
Composite Filing Instructions	I-348	I-348	I-348	I-348	I-348	I-348	I-348	I-348
Motor Fuel Income Tax Credit			I-385	I-385	I-385	I-385	I-385
Active Trade or Business Income For Electing Partnerships and S Corporations	I-435	I-435	I-435	I-435
Recapture of South Carolina Housing Tax Credit	SC SCH TC 63R	SC SCH TC 63R	SC SCH TC 63R	SC SCH TC 63R	SC SCH TC 63R	SC SCH TC 63R	SC SCH TC 63R	SC SCH TC 63R
Deferred Income Taxes for South Carolina	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1	SC SCH TD-1
Bank Tax Return	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B
Savings and Loan Association Tax Return	SC1104	SC1104	SC1104	SC1104	SC1104	SC1104	SC1104	SC1104
'C' Corporation Income Tax Return	SC1120	SC1120	SC1120	SC1120	SC1120	SC1120	SC1120	SC1120
Instructions for 'C' and 'S' Corporation Income Tax Returns	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr
Corporation Declaration of Estimated Income Tax	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP
'S' Corporation Income Tax Return	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S
Shareholder's Share of SC Income, Deductions, Credits, etc.	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1
Withholding Tax on Income of NonResident Shareholders	SC1120S-WH	SC1120S-WH	SC1120S-WH	SC1120S-WH	SC1120S-WH
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Tax Credits	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC
Public Utility Tax Return	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Underpayment of Estimated Tax by Corporations	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220
Notification to Lock In County Designation	SC616	SC616	SC616	SC616	SC616	SC616	SC616	SC616
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B
Exempt Organization Business Tax Return	SC990T	SC990T	SC990T	SC990T	SC990T	SC990T	SC990T	SC990T

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Initial Annual Report of Corporations	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
'C' Corporation Income Tax Return	SC1120	SC1120	SC1120	SC1120	SC1120	SC1120	SC1120	SC1120
Instructions for ‘C’ and ‘S’ Corporation Income Tax Returns	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr
Corporation Declaration of Estimated Income Tax	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Tax Credits	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Underpayment of Estimated Tax by Corporations	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Initial Annual Report of Corporations	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding	I-309	I-309	I-309	I-309	I-309	I-309	I-309	I-309
Active Trade or Business Income Reduced Rate Computation	I-335	I-335	I-335	I-335	I-335	I-335	I-335	I-335
Composite Return Affidavit	I-338	I-338	I-338	I-338	I-338	I-338	I-338	I-338
Composite Filing Instructions	I-348	I-348	I-348	I-348	I-348	I-348	I-348	I-348
Active Trade or Business Income for Electing Partnerships and S Corporations	I-435	I-435	I-435	I-435
Instructions for ‘C’ and ‘S’ Corporation Income Tax Returns	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr	SC1120C and S Instr
Corporation Declaration of Estimated Income Tax	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP
S Corporation Income Tax Return	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S	SC1120S
Shareholder's Share of SC Income, Deductions, Credits, etc.	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1	SC1120S K-1
Withholding Tax on Income of NonResident Shareholders	SC1120S-WH	SC1120S-WH	SC1120S-WH	SC1120S-WH	SC1120S-WH
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Tax Credits	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Underpayment of Estimated Tax by Corporations	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
Bank Tax Return	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B	SC1101B
Corporation Declaration of Estimated Income Tax	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Tax Credits	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Underpayment of Estimated Tax by Corporations	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Initial Annual Report of Corporations	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1
Annual Report of Electric Cooperative Corporation Property and Gross Receipts	CL-4	CL-4	CL-4	CL-4	CL-4	CL-4	CL-4	CL-4
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Initial Annual Report of Corporations	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1	CL-1
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
Corporation Declaration of Estimated Income Tax	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Tax Credits	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC
Public Utility Tax Return	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U	SC1120U
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Underpayment of Estimated Tax by Corporations	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
Savings and Loan Association Tax Return	SC1104	SC1104	SC1104	SC1104	SC1104	SC1104	SC1104	SC1104
Corporation Declaration of Estimated Income Tax	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Tax Credits	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Underpayment of Estimated Tax by Corporations	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B

Form Name	Tax Year 2024	Tax Year 2023	Tax Year 2022	Tax Year 2021	Tax Year 2020	Tax Year 2019	Tax Year 2018	Tax Year 2017
Penalty Waiver Request	C-530	C-530	C-530	C-530	C-530	C-530	C-530	C-530
Corporation Declaration of Estimated Income Tax	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP	SC1120CDP
Application for Automatic Extension of Time to File Corporate Tax Returns	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T	SC1120T
Corporate Tax Credits	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC	SC1120TC
Corporate Income Tax Payment Voucher	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V	SC1120V
Underpayment of Estimated Tax by Corporations	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220	SC2220
Change of Address for Businesses	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B	SC8822B
Exempt Organization Business Tax Return	SC990T	SC990T	SC990T	SC990T	SC990T	SC990T	SC990T	SC990T

Generally, corporate taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

Need help?

C Corporation

S Corporation

Bank

Electric Cooperative

Public Utility

Savings & Loan

Tax Exempt Organization