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

Columbia, SC 29214-0136

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

​Summary:

If the corporation has a valid S-election and is doing business in South Carolina, the SC 1120S must be filed. S-Corporations are required annually to withhold 5% of the South Carolina taxable income of shareholders who are nonresidents of South Carolina. The income tax withheld must be paid to the SCDOR when filing SC1120S-WH by the 15th of the third month following the taxable year end of the S-Corporation. The S-Corporation must provide nonresident shareholders a form 1099-MISC with "South Carolina Only" written at the top showing respective amounts of income and tax withheld. S-Corporations are subject to an annual license fee of .1% of capital and paid in surplus plus $15. The license fee cannot be less than $25. The income tax and license fee are reported on Form SC 1120S.

Mailing Addresses:

​​Refund or Zero ReturnBalance Due Return CDP, Tentative or S-WH
​​Refund or Zero Return

South Carolina De​partment of Revenue ​
Corporate Refund
Columbia, SC 29214-0032 ​

Balance Due Return

​​South Carolina Department of Revenue
Corporate Taxable
Columbia, SC 29214-0033

CDP, Tentative or S-WH

South Carolina Department of Revenue
Corporate
Columbia, SC 29214-0006

 

 

​Due Dates:

  File annually on or before the 15th day of the third 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 third month after the close of the taxable year.

 SC1120S-WH with payment is due on or before the 15th day of the third month after the close of the taxable year. Failure to file this return, along with full payment of the tax due, by the due date will result in late file and pay penalties along with interest being imposed.