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Phone: 1-844-898-8542
Fax: 803-896-1682
Email: CorpTax@dor.sc.gov

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​​Corporate Taxes:

  C-Corporation
  S-Corporation
  Bank
  Electric Cooperative
  Eleemosynary
  Public Utility
 Savings & Loan

New for 2019:

Conformity: South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2018, except as otherwise provided. If IRC sections adopted by South Carolina that expired on December 31, 2017 are extended, but otherwise not amended, by congressional enactment during 2019, these sections or portions thereof are also extended for South Carolina purposes in the same manner that they are extended for federal Income Tax purposes.

2019 Legislative Update: A list of significant changes in tax and regulatory laws and regulations enacted during the 2019 legislative session is available at dor.sc.gov/policy.

Mailing Addresses:

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

Due Dates:

  For all corporate taxable entities (other than S-Corporations and eleemosynary) 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.

 Tentative Corporate Tax Return (SC1120-T) is due for all corporate taxable entities except the eleemosynary on or before the 15th day of the fourth month after the close of the taxable year.