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South Carolina Department of Revenue
Corporate Tax
POC: Corporate Income Tax

Columbia, SC 29214-0025

Phone: 803-898-5000
Fax: 803-896-1682
Email: CorpTax@dor.sc.gov

 

Summary:

​Every corporation or unincorporated entity operating in South Carolina that is required to file the federal Form 990-T to report unrelated business income must file a SC990-T with the SCDOR and is subject to 5% income tax. A license fee is not required.

Filing Requirements:

  • Tax-exempt organizations with unrelated business income must file returns no later than the 15th day of the fifth month following the close of the taxable year.
  • Use Form SC990-T Nonprofit Organization with unrelated business income.

Mailing Address:

​Eleemosynary Return:​ ​CDP or Tentative:
​Eleemosynary Return:​South Carolina Department of Revenue
Corporate
Columbia, SC 29214-0100
​CDP or Tentative:South Carolina Department of Revenue
Corporate

Columbia, SC 29214-0006

Due Dates:

  The Eleemosynary return is due on or before the 15th day of the fifth month after the close of the taxable year.

  SC1120-T for the eleemosynary is due on or before the 15th day of the fifth month after the close of the taxable year.