Corporate | South Carolina Department of Revenue

C Corporation

A corporation transacting or conducting business within South Carolina is considered a C Corporation.

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S Corporation

A corporation doing business in South Carolina with a valid Subchapter S election granted by the IRS is considered an S Corporation.

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Bank

Electric Cooperative

Public Utility

Savings & Loan

New for 2024

Conformity:

South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2023, except as otherwise provided.
If IRC sections adopted by South Carolina, that expired on December 31, 2023, are extended, but otherwise not amended, by congressional enactment during 2024:
- 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.

2024 Legislative Update: A list of significant changes in tax and regulatory laws and regulations enacted during the 2024 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

Due dates

All corporate taxable entities (other than S Corporations and Tax Exempt Organizations) file annually on or before the 15th day of the fourth month after the close of the taxable year except for the initial and/or final return.

The Tentative Corporate Tax Return (SC1120-T) for all corporate taxable entities (other than S Corporations and Tax Exempt Organizations) is filed annually on or before the 15th day of the fourth month after the close of the taxable year except for the initial and/or final return.

Need help?

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

Check your SC Business Income Tax refund status!

You'll need your FEIN (Federal Employer Identification Number) and refund amount!

Mailing addresses

Refund or Zero Return	Balance Due Return or S-WH	Estimated Tax (SC1120CDP), Tentative (SC1120T), or Voucher (SC1120V)	Correspondence
South Carolina Department of Revenue Corporate Refund PO Box 125 Columbia, SC 29214-0032	South Carolina Department of Revenue Corporate Tax PO Box 100151 Columbia, SC 29202	South Carolina Department of Revenue Corporate Voucher PO Box 100153 Columbia, SC 29202	South Carolina Department of Revenue Corporate Tax PO Box 125 Columbia, SC 29214-0400