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

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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.

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​​C Corporation​

Corporations transacting or conducting business within South Carolina are required to file a corporate tax return. Domestic corporations must submit the "Articles of Incorporation" and related documents to the Secretary of State. Foreign corporations must submit an Application for a "Certificate of Authority to Transact Business in South Carolina" and related documents to the Secretary of State. Form CL-1 Initial Annual Report of Corporations must be submitted by both domestic and foreign corporations to the Secretary of State. LLC's filing as a corporation must submit Form CL-1 to SCDOR within 60 days of conducting business in this state.

Corporate returns must be filed as long as the corporation's charter or authority to do business is registered with South Carolina Secretary of State. If you do not have any income or business to report in an accounting period, you are still required to file a corporate tax return, including the annual report (Schedule D) and pay any tax or License Fee due each year by the 15th of the fourth month after the end of your business year. The annual report (Schedule D) is part of the corporate tax return. The return and estimated tax payment due dates are the same as the federal requirements.

How to file and pay

Generally, Corporate taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.​


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​File electronically with a third party​​
The SCDOR's ​online business services page provides instructions for setting up electronic filing with a third party vendor​, located under Corporate.​​

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Pay electronically on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

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File by paper
Failure to mail returns ​to the correct address may cause delays in processing. View forms

​​​​​​​​​​​​​​​ ​​​​​​Due dates
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 on or before the 15th day of the fourth month after the close of the taxable year.​​ ​

​​​​​​​​​​​​​​​ ​​​​​​Business Income Tax Refund Status
Check the status of your current year South Carolina Business Income Tax refund by entering ​the following information on MyDORWAY:

  • FEIN (Federal Employer Identification Number)
  • Refund Amount

Mailing Addresses

Estimated Tax (SC1120CDP),  Tentative (SC1120T), or Voucher (SC1120V)  ​Correspondence​​Refund or Zero ReturnBalance Due Return​
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
​​Refund or Zero Return​​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