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Income Tax Nexus

Nexus is a sufficient connection (an activity, transaction, property, etc.) between South Carolina and a taxpayer which allows the state to impose its taxing jurisdiction on that taxpayer. A taxpayer with nexus is required to file returns and pay any taxes that are due. A taxpayer may have nexus with regard to one or more tax types. For income tax purposes, economic nexus is generally s​ufficient to create nexus even without a physical presence in the state.

*Note: Income Nexus includes: "C" and "S" Corporations, Partnerships, Limited Liability, Companies, and Sole Proprietors.

Revenue Rulings:

 RR97-15 Protected Activities (Public Law 86-272)

 RR16-11 Nexus Creating Activities for Income Tax

 RR08-1 Nexus (Income Tax)


 Make sure to use the correct mailing address, including the entire zip code. If you are a participant in the VDA/Nexus program, use the Nexus address (PO Box 125, Columbia, SC 29214-0970) for all items. Otherwise, use the address listed on the form.

 CL-1 Initial Annual Report of Corporations

 NX-100 Nexus Questionnaire (For taxpayers currently or previously conducting business in South Carolina. If you are planning on conducting business in South Carolina in the future, see the Nexus FAQs.)




Fax: 803-737-2921​

South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0970

To ensure Nexus and Voluntary Disclosure requests are received, please submit your requests by email.