Business Income Tax Index

BUSINESS INCOME TAX ×

Business Income Tax

Any entity conducting business in South Carolina that has elected to be taxed as a Corporation, Partnership, Fiduciary, or tax exempt organization is required to file a South Carolina Business Income Tax return.

Select an option below to see specific filing and payment instructions and requirements for each tax type:

Corporate Taxes
Learn about these Corporate Income Taxes: C Corporation, S Corporation, Bank, Electric Cooperative, Public Utilities, and Savings & Loan

Fiduciary
South Carolina taxable income of estates and trusts are taxed either to the fiduciary or to the beneficiaries in the same manner as federal Income Tax purposes.

Partnerships
South Carolina taxable income of a partnership is the same as federal partnership taxable income with certain South Carolina modifications.

Tax Exempt Organizations
Corporate and unincorporated entities operating in South Carolina that are required to file the federal 990-T must file an Exempt Organization Business Tax Return, SC990-T, with the SCDOR.

online services

MyDORWAY offers many helpful online services like the ones below to help you manage your business tax account:

Calculate penalty & interest

Make a payment

Check your refund status

Make payments and check your current year refund status on MyDORWAY

Whether you are filing on time or with an extension, you can make estimated tax payments and Income Tax return payments electronically on MyDORWAY.
Check the status of your refund for your current year South Carolina Business Income Tax return on MyDORWAY by entering the following information:

FEIN (Federal Employer Identification Number)
Refund amount

Learn more about MyDORWAY on our MyDORWAY Help page.

Looking for information from the SC Secretary of State (SCSOS)?

The SCSOS offers many of its filings to the public online with the SCSOS Business Entities Online system. You can file online to register new business entities and make changes to existing entities, search for existing entities, look up registered agent information, and obtain certified copies of corporate documents and certificates of existence.

South Carolina Secretary of State links (SCSOS)

Register a new businss or update an existing business online
Dissolve a business - view or download forms
See all forms from the SCSOS