New for 2025

Conformity:

• ​South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2024, except as otherwise provided.
• If IRC sections adopted by South Carolina, that expired on December 31, 2024, are extended, but otherwise not amended, by congressional enactment during 2025:
  • ​these sections or portions thereof are also extended for South Carolina purposes, 
    and
  • in the same manner that they are extended for federal Income Tax purposes.

2025 Legislative Update: A list of significant changes in tax and regulatory laws and regulations enacted during the 2025 legislative session is available at dor.sc.gov/policy.

Opening your Corporate Tax account with the SCDOR

​​Corporations transacting or conducting business in South Carolina must file a Corporate Tax return.

• Filing a Business Income Tax return automatically registers you with the SCDOR. On the first Business Income Tax return that you file, check the Initial Return box on the front of the return.
• All businesses, that have not already filed their CL-1 with the South Carolina Secretary of State (SCSOS) must submit their CL-1 to the SCDOR within 60 days of conducting business in this state.
• You must pay the initial $25 Corporate License Fee when submitting your CL-1.
• The SCDOR has no role in requiring a Certificate of Authority with the SCSOS to do business in South Carolina. Contact the SCSOS with questions about the Certificate of Authority. The requirements for a Certificate of Authority are in Chapter 15, Title 33​ of the South Carolina Code of Laws.
• Once your Business Income Tax account is registered with the SCDOR, we’ll send you a Corporate Registration Filing Requirements letter (SC1070). This letter includes important information about your Corporate Income Tax filing requirements.
• To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR.